Case Details: ITO v. Rajeev Suresh Ghai – [2021] 132 taxmann.com 234 (Mumbai – Trib.) … Continue reading “NR can’t be taxed u/s 69 unless it is proved that investments are made out of income generated in India: ITAT”
Dakshesh Kapur – [2021] 132 taxmann.com 84 (Article) The revenue rule stems from a universally … Continue reading “Revenue Rule, does it still hold good ground?”
Sanjiv Kumar Chaudhary – [2021] 132 taxmann.com 38 (Article) On 8th October 2021, one hundred … Continue reading “Global Tax Framework: Joint Statement issued by US and certain European countries and way forward”
Navya Bhayana & Sri Hari Mangalam – [2021] 131 taxmann.com 287 (Article) In the recent … Continue reading “Rectifying the International Taxation Regime through the Global Taxation Deal – Miles to Go Before One Sleeps”
Sunil Arora & Ameet Baid – [2021] 131 taxmann.com 182 (Article) The G20/OECD in the … Continue reading “Global Minimum Tax – The Antidote for Race to The Bottom”
News, dated 08-10-2021 Major international tax reform was finalized on 08-10-2021 at the OECD. The … Continue reading “MNEs will be subject to a minimum 15% tax rate from 2023; two-pillar solution agreed by 136 countries”
Shivam Gupta – [2021] 129 taxmann.com 195 (Article) The advancement in the technologies and easy … Continue reading “Physically Absent, Fiscally Present: Taxing Digital Economy”
Case details: Telenor ASA v. DCIT – [2021] 129 taxmann.com 198 (Delhi – Trib.) Judiciary … Continue reading “Diff. projects said to be inter-connected if there was unified agreement & consolidated billing pattern; PE exists: ITAT”
The floodgates for digital taxation had been opened and proposals to tax activities undertaken on … Continue reading “Much ado about digital tax”
In June, 2021, the Finance Ministers and the Central Bank Governors of the G7 group … Continue reading “G20 Finance Ministers endorse the Two Pillar approach and its impact across the world including India”
