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A Landmark Ruling on Determination of Permanent Establishment due to secondment of employees
By Adv. Prateek Bhati: Case Brief of PCIT v. Samsung Electronics Co. Ltd in ITA 1029 of 2018 in Delhi High Court. Landmark Judgement which deals with determination of Permanent Establishment in India due to the activities of employees seconded by Parent Company to its Indian subsidiaries. Read More ...
An Overview of the Customs Act- Basic Concepts and Legal Perspectives
By Advocate Arjun Gupta, Bombay High Court: In this article, the key provisions alongwith a few Bombay High Court decisions are explained which will provide a better understanding or refreshed understanding of Customs law under the Customs Act, 1962. Read More ...
Emigrating Indians – Tax and Regulatory Considerations
By CA. Hardik Mehta & CA. Arwa Mahableshwarwala: Indian Migration - Overview India has been a key contributor to global migration. Indians migrate for a variety of reasons such as better work opportunities, family reunification, higher education, access to a better quality of life such as better health, education and infrastructure and obtaining citizenship. The most popular destinations for Indian migrants include USA,… Read More ...
Decoding Nri Taxation Landscape
By CA. Charmi Shah: Who is Non-Resident Indian? A Non-Resident Indian (NRI) is an individual of Indian origin who lives outside India for various reasons - personal, business, employment, education, etc. Read More ...
The Evolution of Bail Jurisprudence under the Prevention of Money Laundering Act, 2002 (PMLA)
By Aditya Ajgaonkar & Rupal Shrimal, Advocates: Introduction : The fame or the infamy of any criminal statute in our country seems to be a direct consequence of the difficulty in getting bail. The more elusive the order of bail, the more infamous the statute. The prosecution proceedings under the PMLA have created quite a buzz in the recent years. This is… Read More ...
TDS CREDIT AND SECTION 199 rw RULE 37BA
By CA Anilkumar Shah: The CPC is blatantly disallowing the TDS credit citing Rule 37BA and many assessees are pushed to unwarranted litigation in the process. In fact, for want of clear instructions from CBDT, this en-masse disallowing TDS credit is going on. The article summarises the analysis as pronounced in various judgments and orders and shows that the… Read More ...
Reported case laws of Honourable Mr. Justice M. S. Sonak, Bombay, High Court.
By Ms. Neelam Jadhav, Advocate, : Reported case laws of Honourable Mr. Justice M. S. Sonak, Bombay, High Court. Read More ...
What Every Flat Owner Must Know About Redevelopment
By Vivek N. Chavda, Advocate Gujarat : Redevelopment has emerged as a significant trend in urban real estate, particularly for aging cooperative housing societies. Read More ...
Tie Breaker Rule – Analysis thereof for determination of Residential status of an Individual Centre of Vital Interest
By CA A K Srivastava: Article 4 of the Double Taxation Avoidance Agreement (DTAA) contains provisions for determination of Residential Status. This Article of DTAA Read More ...
FROM JURISDICTIONAL TO FACELESS: NAVIGATING THE CHANGING LANDSCAPES OF INCOME TAX ASSESSMENTS
By Sandeep Goyal Advocate & Sameesh Bassi Advocate: The Old Regime – Before Amendments were introduced by Finance Act 2021- Read More ...