Income Tax

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August 23, 2022

[Opinion] Supreme Court decision in Wipro – Whether per incuriam?

Manuj Sabharwal – [2022] 141 … Continue reading “[Opinion] Supreme Court decision in Wipro – Whether per incuriam?”

News, Blog, Income Tax

August 22, 2022

Jurisdiction of HC is determined by situs of AO who passed order even if case is transfer u/s 127: SC

Case Details: PCIT v. ABC … Continue reading “Jurisdiction of HC is determined by situs of AO who passed order even if case is transfer u/s 127: SC”

Blog, News, Income Tax

August 22, 2022

CBDT Extends Time-limit for Furnishing of Form 67 (FTC)

Notification No. 100/2022, dated 18-08-2022 … Continue reading “CBDT Extends Time-limit for Furnishing of Form 67 (FTC)”

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August 20, 2022

CBDT notifies Form 29D to get refund of tax deducted under section 195

Notification no. 98/2022, dated 17-08-2022 … Continue reading “CBDT notifies Form 29D to get refund of tax deducted under section 195”

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August 20, 2022

TCS provisions u/s 206C(1G) don’t apply to NR-buyer who doesn’t have PE in India: CBDT

Notification No. 99/2022, dated 17-08-2022 … Continue reading “TCS provisions u/s 206C(1G) don’t apply to NR-buyer who doesn’t have PE in India: CBDT”

Blog, Income Tax

August 30, 2022

Overview of Tax Residence in India under Income Tax

Table of Contents 1. Residence … Continue reading “Overview of Tax Residence in India under Income Tax”

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August 18, 2022

CBDT amends Rule 17 & Form 10 providing accumulation of income by entity approved u/s 10(23C)

Notification No. 96/2022, dated 17-08-2022 … Continue reading “CBDT amends Rule 17 & Form 10 providing accumulation of income by entity approved u/s 10(23C)”

Blog, News, Income Tax

August 18, 2022

Explanations protecting disclosure of reason to believe of search to any person are constitutionally valid: HC

Case Details: SRS Mining v. … Continue reading “Explanations protecting disclosure of reason to believe of search to any person are constitutionally valid: HC”

Blog, News, Income Tax

August 17, 2022

[Opinion] FAQs on stay of demand

Mukesh Kohli – [2022] 141 … Continue reading “[Opinion] FAQs on stay of demand”

Blog, News, Income Tax

August 17, 2022

No violation of principles of natural justice if assessee utilized short time-limit to file objection: HC

Case Details: Shanavas M. v. … Continue reading “No violation of principles of natural justice if assessee utilized short time-limit to file objection: HC”