Raghav Kumar Bajaj

Khaitan & Co

Articles

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Tax Tribunal Upholds the Characterisation of Share Capital Infusion as ‘Not Clean Money’; Lays Down Important Guidelines for Enquiry

India - January 16 2020 In the recent ruling (dated 31 December 2019) of ITO v APJ Construction Private Limited (ITA No. 722Del2015) (Ruling), the Income Tax Appellat...

Sanjay Sanghvi, Ujjval Gangwal.

Tax tribunal (special bench) upholds applicability of transfer pricing provisions on entity eligible for tax exemption

India - December 23 2019 In a recent ruling in Doshi Accounting Services Pvt. Ltd vs DCIT, (ITA No. 1352Ahd2011, 1285Ahd2012 and 1822Ahd2014), (Ruling), a special...

Sanjay Sanghvi, Ujjval Gangwal.

Another Case of Delayed Deposit of TDS Leads to Prosecution

India - November 25 2019 In a recent judgment Sowparnika Projects and Infrastructure Pvt. Ltd. and Ors. Vs ACIT TDS Circle-3(1), Criminal Review Petition No. 4562019...

Sanjay Sanghvi, Ujjval Gangwal.

Corporate Tax Rate Reduced, But Past Tax Credits Denied?

USA, India - October 4 2019 The Central Board of Direct Taxes (CBDT) - the apex body for administration of direct taxes in India - has issued a circular (Circular No. 292019...

Ritu Shaktawat.

Indian Tax Office Going Digital - Tax Assessments to be Faceless

India - September 26 2019 In furtherance of its widely promoted objective of ensuring efficiency and transparency in tax administration, the Government has notified the...

Ritu Shaktawat.