Empanelment of Amicus Curiae at Supreme Court The amicus curiae figure originated in Roman law. An amicus curiae (meaning "friend of the court") is someone who…
Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises not…
Income Tax Rule 8D is prospective in operation and could not apply to any assessment year prior to AY 2008-09 - Supreme Court settles the law…
Deadline for linking Aadhaar with bank and mobile extended to 31-03-2017. Supreme Court directs extension for both Union Government and…
Exemption u/s 80IB ineligible if undertaking do not remain SSI in a particular assessment year even if in initial year…
CBDT Instruction of tax effect applies to pending appeals also subject to the two caveats provided in Surya Herbal Ltd.…
CBDT cannot issue circular with retrospective effect-Supreme Court. Revised monetary limits for appeals to apply prospectively. CBDT vide Instruction No.…
Supreme Court explains scope and interpretation of Section 44BB of the Income Tax Act 1961. Provisions of Sections 5 and…
Mere outsourcing business to Indian subsidiary do not constitute Permanent Establishment within the meaning of Double Taxation Avoidance Agreement - Supreme…
Deemed Dividend u/s 2(22)(e) do not extend to non-shareholders. The fiction not to be extended further for broadening the concept…