Insights & Resources

Introduction The recent ruling by the Delhi Bench of the Income Tax Appellate Tribunal ( ‘ITAT’ ) in the case of M/s Oravel Stays Pvt....

ITAT rules: Loans between entities with common shareholders are not 'deemed dividends' under Income-Tax Act s. 2(22)(e).

Introduction The Hon’ble Supreme Court (‘SC’)  in its recent judgment titled Mohd Abaad Ali v. Directorate of Revenue Prosecution...

Introduction In this significant decision given in the case of Directorate of Enforcement v. Niraj Tyagi & Ors. [i] , the Hon’ble...

Supreme Court clarifies procedural norms in a unique PMLA case, highlighting judicial diligence.

Introduction The case of Sanjay Singh v. Directorate of Enforcement [i] pertained to the alleged involvement of Aam Aadmi Party ( ‘AAP’...

Karnataka HC rules that Venture Capital Trusts are not "persons" under the Finance Act, 1994, exempting them from service tax liability.

Introduction The Hon’ble Bombay High Court ( ‘Bombay HC’ ) has recently in its judgment in Unique Trading Company v. Income Tax Officer...

Introduction In the matter of Exalogic Solutions Private Limited v. The Director, Serious Fraud Investigation Office and Anr. [i] , the...

Introduction The Hon’ble Supreme Court ( ‘SC’ ) in its landmark judgment of Association for Democratic Reforms & Anr. v. Union of India &...

Introduction In the realm of international taxation, disputes often arise concerning the interpretation and application of double...

Introduction The Bombay High Court ( ‘BHC’ ), in a recent ruling in the case of Unique Speciality Chemicals v. Deputy Commissioner of...

Introduction The Hon’ble High Court of Kerala ( ‘HC’ ) recently rendered a judgement in the case of Adam Traders v. Deputy Commissioner,...

Delhi HC clarifies: Legal database subscriptions aren't taxable as 'royalty' under DTAA, absent a PE in India.

Introduction The Hon’ble Supreme Court ( ‘SC’ ), in a recent judgement, Atul alias Ashutosh v. State of Madhya Pradesh [i] held that...

Bombay HC mandates a fair hearing on marriage expenses and income disclosure, emphasizing the importance of due process in tax assessments.

Introduction The Hon’ble Madras High Court ( ‘HC’ ) in the case of Eicher Motors Ltd. v. Superintendent of GST and Central Excise, Range...

HC allows AO to reassess based on ITAT's findings, spotlighting stringent standards for reassessment.

Introduction Navigating through the complex maze of legal procedures, income tax appeals represent a critical intersection where the...

Introduction In a recent judgement in Mr. Mahender Kumar Khandelwal v. Directorate of Enforcement and Anr. [i] , the Delhi High Court (...