Nangia & Co

Corporate Tax Rate Cut- Fine Print Analysis

Applicability Of Kerala Flood Cess W.E.F. 1 August 2019

Key Highlights Of 36th GST Council Meeting

Changes In Company Law

Assessment Order Issued On A Non-Existent Entity (Pursuant To Amalgamation) Is Void Ab Initio And Such Defect Is Not Curable

High Court Upholds The ITAT Decision Asserting Share Application Money Cannot Be Treated As Loan Despitedelay In Allotment Of Shares

ITAT: Equity Oriented MF Units, Not ‘Shares'; STCG Not Taxable Under India-UAE Treaty

Income Earned Through Rendition Of Cloud Hosting Services Not Taxable As ‘Royalty' In India

Amounts Paid To France Entity Towards Reimbursement Of Salary Cost And Consideration For Technical And Managerial Services, Not Royalty Or FTS

The Tribunal Affirmed The Re-Characterization Of The Refunded Share Application Money (Advanced By Taxpayer To Its Associated Enterprise) As Loan Transaction And Subjects The Same For Levy Of Interest