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Vaish Associates Advocates | India | 21 Jul 2021

India EL 2021—Expansion of Provisions or Hidden Inconsistencies?

Over the past few years, India has been rationalizing its tax structure into a regime which has moderate rates of tax, reduced litigation, and a…
Video

Vaish Associates Advocates | India | 5 Jul 2021

Faceless Assessments - Laudable Initiative but Riddled with Challenges!

We are pleased to share with you the video link of our web series #TaxMantra on the contemporary topic of “Faceless Assessments - Laudable Initiative…
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Lakshmikumaran & Sridharan | India | 16 Jun 2021

Cess: An allowable expenditure under the Income-tax Act?

It is a settled principle statutorily that the income tax paid by a taxpayer on its income is not allowed as a deductible expenditure under the…
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Khaitan & Co | India | 1 Oct 2020

Commissioner of income-tax (appeals) gets masked: government introduces faceless appeal scheme

In line with Government's widely promoted objective of ensuring efficiency and transparency in tax administration, the Government has notified the…
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Khaitan & Co | India | 18 Aug 2020

Prime Minister Launches Faceless Tax Assessments, Appeals and Taxpayer’s Charter

Hon’ble Prime Minister (PM) Mr Narendra Modi launched a ‘Transparent Taxation’ platform on 13 August 2020 comprising faceless assessments, facel…
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Vaish Associates Advocates | India | 17 Jun 2020

Calling on Bharat Earth Movers

In the recent judgment of UOI v. Exide Industries Limited and Ors [2020] 116 taxmann.com 378 (SC) decided on 24.04.2020, a three-judge bench of the…
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Khaitan & Co | India | 1 Jun 2020

Obligation to Withhold Tax at the Specific Rate under Indian Income Tax law stands unaffected by tax treaty

The Supreme Court of India (SC) in its recent case of PILCOM (Civil Appeal No. 5749 of 2012 with Special Leave Petition (Civil) No. 6829 and 7315 of…
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Khaitan & Co | India | 15 May 2020

Supreme Court upholds constitutional validity of section 43B(f)1 of the Income-tax Act

The Supreme Court of India (Supreme Court) in its judgment in the case of Union of India & Ors v Exide Industries & Anr (Civil Appeal No 3545/2009)…
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Khaitan & Co | India | 28 Apr 2020

Taxation of Partners’ Compensation on Reconstitution of Partnership

The Mumbai Bench of the Income Tax Appellate Tribunal (Tribunal) in the case of M/s Anik Industries Limited (Tax Payer) vs DCIT (ITA No. 718…
Article
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Khaitan & Co | India | 24 Apr 2020

Education ‘Cess’ Not a Tax?

Recently, in the case of Sesa Goa Limited v The Joint Commissioner of Income-Tax (ITA No. 17/2013), the High Court of Bombay at Goa allowed a…
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