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FLASH

ITAT: Quashes Vodafone's reassessment involving Rs.5,700 Cr. addition under
Sec.28(iv); Rejects colourable device plea
ITAT: Quashes Vodafone's reassessment involving Rs.5,700 Cr. addition under
Sec.28(iv); Rejects colourable device plea
CBDT notifies 348 as provisional Cost Inflation Index for FY 2023-24
SC: Expounds on principles of tax residency; Upholds Sikkim-based companies’
taxability under IT Act
SC: ‘Failure to pay’ not covered by Sec.271C(1)(a) penalty; Quashes Kerala HC
ruling
SC: DEPB/Duty Drawback receipts lack 'first degree nexus' for Sec.80-IB
deduction
UAE notifies 'Small Business Relief' to support start-ups, effective from Jun 1
CBDT notifies 21 jurisdictions under Rule 114F(6) for 'passive non-financial
entity' definition
SC: Citing 'tax loss', restores revisionary order qua gains on 'family
settlement' triggered sale
SC: Ascertaining legislative intent, Court’s ‘primary task’; Sec.153C
2015-amendment suppresses mischief, thus, retrospective
AAR: 18% GST on Liquidated Damages received for non-performance; CBIC Circular
not universal/absolute

••••





FIRST ON TAXSUTRA

SC upholds taxability of Sikkim-based companies, basis 'de facto' control with
auditor in Delhi…

•••

FIRST ON TAXSUTRA

SC upholds taxability of Sikkim-based companies, basis 'de facto' control with
auditor in Delhi…

FIRST ON TAXSUTRA

SC holds DEPB & duty drawback sums 'ancillary profit', ineligible for Sec.80-IB
deduction

FIRST ON TAXSUTRA

SC holds Sec.271C penalty inapplicable on belated remittance of TDS; Adopts
literal interpretation…


RULINGS

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Direct Tax Transfer Pricing GST
Direct Tax


SC: ‘FAILURE TO PAY’ NOT COVERED BY SEC.271C(1)(A) PENALTY; QUASHES KERALA HC
RULING...

Apr 10, 2023
Direct Tax


SC: DEPB/DUTY DRAWBACK RECEIPTS LACK 'FIRST DEGREE NEXUS' FOR SEC.80-IB
DEDUCTION...

Apr 10, 2023
Transfer Pricing


ITAT: ACCEPTS ASSESSEE’S PLEA W.R.T. COMPARABLES’ SELECTION; FOLLOWS
PRECEDENTS...

Apr 10, 2023
GST Latest


AAR: ADVANCE RULING APPLICABLE ONLY FOR PROPOSED TRANSACTION NOT WHERE SUPPLIES
ALREADY UNDERTAKEN...

Apr 10, 2023


TRENDING TOPICS:

 * Union Budget 2023
 * Charitable Trusts
 * Section 194R
 * MFN Clause
 * Reassessment


NEWS

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Direct Tax Transfer Pricing GST
Direct Tax Latest


CBDT NOTIFIES 348 AS PROVISIONAL COST INFLATION INDEX FOR FY 2023-24...

Apr 11, 2023
Direct Tax Transfer Pricing


UAE NOTIFIES 'SMALL BUSINESS RELIEF' TO SUPPORT START-UPS, EFFECTIVE FROM JUN
1...

Apr 08, 2023
Direct Tax


CBDT NOTIFIES 21 JURISDICTIONS UNDER RULE 114F(6) FOR 'PASSIVE NON-FINANCIAL
ENTITY&...

Apr 07, 2023
GST


GOVT PROVIDES TIME UPTO JUNE 30 FOR REVOKING REGISTRATION CANCELLED ON OR BEFORE
DECEMBER ...

Apr 01, 2023


EXPERTS' CORNER

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Expert Articles Direct Tax

Raghavan Ramabadran

Executive Partner, Lakshmikumaran & Sridharan

Intangible Assets' Cost of Acquisition – Has Union Budget Led to Cross Roads?

Apr 11, 2023

Expert Columns Transfer Pricing
Vishnu Bagri

Partner, Singhvi Dev & Unni LLP

Survey Actions for TP - Discreet to Transparency

Apr 06, 2023

Eye Share GST

Hardik Shah

Director, Deloitte Haskins & Sells LLP

Non-payment of GST by any supplier in supply chain - Can your GST credit be
questioned?

Apr 06, 2023


TAX RING

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Direct Tax Transfer Pricing GST
 * An Occasion to Celebrate, Reflect & Evolve...
   
   Mar 08, 2023

 * Tax Experts React to 49th GST Council Meeting Announcements...
   
   Feb 20, 2023


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DIRECT TAX

Realtime Income Tax news and analysis of rulings from Tribunals, AARs, High
Courts and Supreme Court as well as Foreign Courts.


TRANSFER PRICING

India's most Comprehensive Transfer Pricing Database covering over 7300 cases
along with international case laws, APA and BEPS tracker.


GST

Realtime GST news and analysis of rulings from various authorities like NAA,
AARs, High Courts, Supreme Court, etc along with detailed coverage of GST
council meetings.

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CLIENT TESTIMONIALS

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support to the Mazars Indirect Tax Team.The key news, alerts and cases which are
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out that the quality and content of real time alerts being circulated by
Taxsutra are setting a new standard. The efforts being put by the Editors…

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Income Tax, GST, Ind-AS, Corporate and Allied Laws.. You name it, they have it.
Yes! A highly energetic team providing quick, reliable and comprehensive content
to enhance/upgrade your professional capabilities. Highly…

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relevant content and timeliness. It has bridged the gap and got us closer to the
tax action on real time basis…

VA Arvind Kumar
Direct Tax Head - India/South Asia, IBM

Taxsutra portal with its rich features and easy to use tools has been a great
support to the Mazars Indirect Tax Team.The key news, alerts and cases which are
updated on real time basis, are really useful to keep a track on…

Ankita Shah
Associate Director – International Trade and Indirect Tax, Mazars

We have been using Taxsutra almost for 2 years now and I should clearly bring
out that the quality and content of real time alerts being circulated by
Taxsutra are setting a new standard. The efforts being put by the Editors…

Ganesh Mandhane
Sr Tax Head, Bajaj Finance Limited

Income Tax, GST, Ind-AS, Corporate and Allied Laws.. You name it, they have it.
Yes! A highly energetic team providing quick, reliable and comprehensive content
to enhance/upgrade your professional capabilities. Highly…

Amol Parikh
Senior Manager, Corporate Taxation, Arvind Limited

Taxsutra is tax services re-imagined. Its a perfect blend of technology,
relevant content and timeliness. It has bridged the gap and got us closer to the
tax action on real time basis…

VA Arvind Kumar
Direct Tax Head - India/South Asia, IBM
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LITIGATION TRACKER

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Direct Tax


SC UPHOLDS TAXABILITY OF SIKKIM-BASED COMPANIES, BASIS 'DE FACTO' CONTROL…

Apr 10, 2023

Direct Tax


SC HOLDS DEPB & DUTY DRAWBACK SUMS 'ANCILLARY PROFIT', INELIGIBLE FOR SEC.…

Apr 10, 2023

Direct Tax


SC HOLDS SEC.271C PENALTY INAPPLICABLE ON BELATED REMITTANCE OF TDS; ADOPTS…

Apr 10, 2023

Direct Tax


DELHI HC TO EXAMINE VALIDITY OF BLACK MONEY PROCCEDINGS, REJECTION OF DISCLOSURE

Apr 06, 2023




BOOK REVIEWS

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SR. ADV. ARVIND DATAR REVIEWS ASEEM…

ICONIC COMMENTARY KANGA AND PALKHIVALA - ELEVENTH EDITION


KALEIDOSCOPE

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REFLECTIONS ON INDIAN TP CONTROVERSIES - "TREATMENT OF CCD/FCCD/OFCD"

Apr 04, 2023


REFLECTIONS ON INDIAN TP CONTROVERSIES – "TNMM MORE APPROPRIATE THAN CUP”

Mar 24, 2023


TAXSUTRA TV

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Direct Tax Transfer Pricing GST

Mr. Maulik Doshi's views on Personal Taxation

Feb 06, 2023

Ms. Gunjan Prabhakaran's Views on Indirect Tax Proposals

Feb 03, 2023


MOST VIEWED

Rulings Direct Tax


SC: ‘FAILURE TO PAY’ NOT COVERED BY SEC.271C(1)(A) PENALTY; QUASHES KERALA HC
RULING

Apr 10, 2023
 * In Favour of Assessee
 * Citation Number : TS-171-SC-2023

Rulings Direct Tax


SC: CITING 'TAX LOSS', RESTORES REVISIONARY ORDER QUA GAINS ON 'FAMILY
SETTLEMENT' TRIGGERED SALE

Apr 06, 2023
 * In Favour of Revenue
 * Citation Number : TS-166-SC-2023

Rulings Direct Tax


SC: ASCERTAINING LEGISLATIVE INTENT, COURT’S ‘PRIMARY TASK’; SEC.153C
2015-AMENDMENT SUPPRESSES MISCHIEF, THUS, RETROSPECTIVE

Apr 06, 2023
 * In Favour of Revenue
 * Citation Number : TS-165-SC-2023

News Direct Tax


CBDT CLARIFIES EMPLOYER’S TDS OBLIGATION UNDER NEW ‘DEFAULT’ PERSONAL TAX REGIME

Apr 05, 2023
Experts' Corner Direct Tax


SECTION 115A AMENDMENT - IMPACT ON WITHHOLDING TAX & ITR COMPLIANCE

Apr 05, 2023


FIRST ON TAXSUTRA

SC upholds taxability of Sikkim-based companies, basis 'de facto' control with
auditor in Delhi…

•••

FIRST ON TAXSUTRA

SC upholds taxability of Sikkim-based companies, basis 'de facto' control with
auditor in Delhi…

FIRST ON TAXSUTRA

SC holds DEPB & duty drawback sums 'ancillary profit', ineligible for Sec.80-IB
deduction

FIRST ON TAXSUTRA

SC holds Sec.271C penalty inapplicable on belated remittance of TDS; Adopts
literal interpretation…




EXPERTS' CORNER

View Articles
Direct Tax Transfer Pricing GST
Expert Articles Direct Tax

Raghavan Ramabadran

Executive Partner, Lakshmikumaran & Sridharan

Intangible Assets' Cost of Acquisition – Has Union Budget Led to Cross Roads?

Apr 11, 2023

Expert Columns Transfer Pricing
Vishnu Bagri

Partner, Singhvi Dev & Unni LLP

Survey Actions for TP - Discreet to Transparency

Apr 06, 2023

Eye Share GST

Hardik Shah

Director, Deloitte Haskins & Sells LLP

Non-payment of GST by any supplier in supply chain - Can your GST credit be
questioned?

Apr 06, 2023


TAX RING

View Articles
Direct Tax Transfer Pricing GST
 * An Occasion to Celebrate, Reflect & Evolve...
   
   Mar 08, 2023

 * Tax Experts React to 49th GST Council Meeting Announcements...
   
   Feb 20, 2023




GST COUNCIL MEETING

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49th GST Council Meeting
48th GST Council Meeting


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PODCAST

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Key Consideration for Revenue for Closing FY 2020-2021

May 03, 2021

Key Considerations for Expected Credit Loss Provision for Non-NBFC…

Apr 23, 2021


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