Maintainability of GST petition by unregistered partnership firm
Appellant, Mr. Amit Kumar Basau[1], a partner of an unregistered partnership firm, challenged an assessment order
Indirect transfer under 2 tier structure, not taxable in India?
The Assessee, ‘eBay Singapore Services Private Limited’[1], a Singapore incorporated company, holding a valid Tax Residency
ESOP related expenses paid to foreign holding company as reimbursement allowable
Facts Procter & Gamble Hygiene and Health Care Limited[1] (P&G) (‘the Appellant’), is an Indian subsidiary
Chennai ITAT set aside the reopening case whereby owing to reconstitution of a partnership firm as part of family arrangement was sought to tax
Facts: Damayanti Ramachandran HUF[1] (‘the Assessee’), was a partner in two firms: Ms. Texmo Industries and
Concessional treatment of tax on CCDs and OCDs
The recent Income Tax Appellate Tribunal (ITAT) Delhi Bench decision in Amplus Energy Solutions Pte Ltd[1]
Cloud computing services not taxable as royalty
The case pertains to the landmark case of Amazon Web Services, Inc[1], by the Delhi High
Conversion of Company into LLP at book, not exigible to tax
In the case of ISC Specialty Chemicals LLP[1] (‘the Assessee’) for the assessment year 2018-19. It
Tenancy Rights are capital asset, transfer of which is liable to be taxed as capital gains
Vasant N. Barabde[1] (‘the Appellant’), filed his income tax return reporting income for the assessment year
Delhi ITAT – Look-through approach cannot be adopted for transaction not lacking substance
The case revolves around the recharacterization of a transaction by the Income Tax Department of India,
Transfer of entire business under slump sale, held to be valid
The case centers on the validity of a slump sale transaction under Indian tax law, specifically