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1. EQUALISATION LEVY RULES, 2016 - Notification

2. Cenvat Credit - Input Services - Rule 2(l) - Business support services - the term business appearing in the definition of input service cannot be given a restricted definition - AT

3. Income accrued in India - Royalty u/s.9(1)(vi) - intra-group services fees - Coming to the Indo-Spain DTAA, it is axiomatic that the domestic law has not been linked...

4. Collection and recovery of equalisation levy - Clause 163 of the Bill provides for collection and recovery of equalisation levy by a person, being a resident and...

5. EQUALISATION LEVY - Chapter VIII of the Bill seeks to insert a new Chapter in the Finance Bill, 2016 which deals with equalisation levy, collection and recovery of such...

6. DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Clause 198 defines various terms

7. THE INCOME DECLARATION SCHEME, 2016 - Meaning of various terms defined.

8. Service Tax on ‘Short Term Accommodation Service and Restaurant Service’ – CBEC clarified various issues

9. The 2% equalisation levy on consideration received by e-commerce operators for e-commerce supply or services will not be applicable from August 1, 2024. Income arising...

10. Charge of equalisation levy - Clause 162 of Bill provides for charge of equalisation levy at the rate of six per cent. of the amount of consideration for any specified...

11. LTCG or STCG - Sale of ground floor of residential unit - whether it give rise to long term capital gains or short term capital gains - Computation from period of...

12. Amendment of section 2 - definition to various terms inserted - AMENDMENTS TO THE RESERVE BANK OF INDIA ACT, 1934

13. CENVAT credit - Construction of primary school as also ST/SC colony -The definition of input services cannot be stretched to such an extent that it is becomes...

14. Rate of GST - construction and sale of villas - From the definition of the term “apartment”; “residential apartment” “real estate project” and “promoter”, it is clear...

15. Benefit under EPCG Scheme denied - The first part of the definition of capital goods uses the term ‘means’. The term ‘means’ is exhaustive in nature and is meant to...