Bombay High Court held that exercising extraordinary jurisdiction under Article 226 of the Constitution of India not ...
Mumbai, addressed Apple India Private Limited’s application for renewing an earlier advance ruling on the classification of ...
CAAR Mumbai noted that the case bore strong similarities to the ruling by the Customs, Excise, and Service Tax Appellate ...
Tamil Nadu Authority for Advance Rulings (AAR) examined whether the transportation services provided by the applicant, Tvl.
The move is expected to streamline trade settlements and reduce dependency on third-party currencies. The circular, issued under Sections 10 (4) and 11 (1) of the Foreign Exchange Management Act (FEMA ...
Annual Closing of Government Accounts – Transactions of Central / State Governments – Special Measures for the Current Financial Year (2024-25) All Government transactions done by agency banks for the ...
The quantum of carry forward losses under the Income Tax Act, 1961. 2. A breakdown of losses by specific categories. 3. Applicable time limits for utilizing these losses. 4. A statement specifying if ...
No tax is required to be deducted at source under Sec. 195, if the amount paid by resident Indian end-users to non-resident, ...
The court referred to multiple precedents that reinforced the necessity of these procedural elements. In V. Bhanoji Row Vs.
Tax Deduction at Source on Payments to Partners. I. Executive Summary. Section 194T of the Income Tax Act, 1961, effective fr ...
The impact of climate change risks is not limited to the financial system alone but extends to the real economy. Be it the ...
ITAT Ahmedabad held that assessment order passed u/s. 143 (3) is neither erroneous nor prejudicial to the interest of revenue. Hence, revisionary jurisdiction u/s. 263 of the Income Tax Act not ...
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