PUNE TRIBUNAL, Jan 18, 2019
Once the assessee retracted from statement made u/s 132(4), original admission came to be effaced hence, assessee cannot be said to have fulfilled the...
HIGH COURT OF BOMBAY, Jan 07, 2019
Sec. 40(a)(ia) is not a penalty and insertion of second proviso is declaratory and curative in nature and would have retrospective effect from 1.4.200...
1. By this petition under Article 226 of the Constitution of India, the petitioners seek the following substantive reliefs:- "46 A. This Hon'ble Cour...
CA Maneet Pal, Partner, I.P. Pasricha & Co
CA Deepak Suneja, Senior Manager, I.P. Pasricha & Co
BRIGHT LINE TEST: CONTROVERSY AROUND
Bright Line test is used by the revenue authorities to benchmark the advertisement and brand promotion expenses (AMP expenses) incurred by an enterprise in India on the r...
Mohanish Verma, IRS, Visiting Researcher, Georgetown University, Washington DC (2018)
Taxation, Transfer Pricing and Digitalization
The article highlights the importance of seeking a fresh look at the issues of transfer pricing. The challenges in the area of taxing the digital transactions both in the...
Bhumika Billa, Research Fellow (Legal), Centre for WTO Studies
World Trade Organization: A Classic Case of Negotiation Disa...
With the development of issues such as environmental protection, trade in services, intellectual property, sustainability and development goals, the dichotomic issue of t...
K Baskar, Senior Director
Amit Fitkariwal, Director
Srujan Kumar, Manager, Deloitte India
GST on intermediaries Saga continues so as the dilemma!
Intermediary as a concept was introduced for the first time from 1 July 2012 at the time of shifting taxation of service from selective list based regime to negative list...
Rahul Joshi & Associates
CA Sanjay Pandit