Abuse to “ease of doing business”policy of GOI- contempt case
A ruling of the tribunal in Flipkart Online Services Pvt. Ltd. Case (2018] 92 taxmann.com 387 (Bangalore – Trib.)/[2018] 64…
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Right to reason HP Court pointer to flaw in section 148A ......Read More
Yesterday's Wrong reopening ......Read More
Yesterday's Wrong reopening ......Read More
reimbursement of charges is not subject to tax in India
In the matter before Tribunal in (2023] 30 ITR (Trib)-OL 720 (ITAT[Bang] the case involved the question of withholding of…
......Read Moretaxability of receipts from sale of online advertisement space- royalty or EL
The Tribunal in [2023] 30 ITR (Trib)-OL 210 (ITAT[Bang]) gave a green flag chit to Google from royalty tax on revenues…
......Read MoreDuties of the officers of the department
An omission to make a claim for deduction can be made good by way of revised return else this could…
......Read MoreRetrospective explanations cannot burden tax deductor
Section 9 has been amended from time to time expanding definition of royalty on retrospective basis. Though this may bring…
......Read MoreIdea of faceless assessment
The idea of bringing faceless assessment is to increase ease of doing business. In upholding the constitutional validity of section…
......Read MorePersonal hearing is a default choice to taxpayer
In the case report @ (2023] 451 ITR 447 (Mad) the revenue is led by the argument that personal hearing may…
......Read MoreDirectors bonus payments
The Delhi High Court in (2023] 451 ITR 389 (Del) in a private company case held that there is no bar…
......Read MoreCSR payments
What is being considered as business disallowance u/s37 for CSR expense in computation may be claimable u/s 80G subject however…
......Read MoreUnsigned notices are invalid under the law
A notice issued under section 148 having no signature of the AO affixed on it, digitally or manually, would be…
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