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1. DTAA with New Zealand - Exchange of information - Article 26 as amended.

2. DTAA with Slovenia - ASSISTANCE IN THE COLLECTION OF TAXES - New Article 27 w.e.f. 1.3.2017

3. Challenging the constitutional validity of the Electoral Bond Scheme “Electoral Bond Scheme” or “Scheme” - The Supreme Court held that, the Electoral Bond Scheme, the...

4. TDS u/s 195 - Since Section 40(a)(i) as it stood in AY 2006-07 continued to discriminate in the above manner and was inconsistent with Article 24(3) of the Indo Japan...

5. This circular amends the requirement under Chapter 1 at Para 4.3.3.1 of the SEBI Master Circular (Stock Exchanges and Clearing Corporations) dated October 16, 2023,...

6. This case deals with the accrual of income in India from exploration activities and the determination of whether the assessee has a Permanent Establishment (PE) in India...

7. 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...

8. Validity of orders under sec 201(1)/201(1A) - period of limitation - the limitation period for the financial year 2009- 10 relevant to assessment year 2010-11 expires on...

9. Eligibility to claim refund of IGST - The availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of Customs under...

10. 100% penalty on cash transaction over ₹ 2 lakh (originally it was proposed as 3 lakh) from April 1, 2017 - Loksabha Passed the Finance Bill, 2017 today i.e. 22-3-2017

11. IGST Rate Schedule u/s 5(1) - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods. - Notification no. 1/2017 as amended vide notification dated 22-9-2017

12. Non-issuance of a proper Show Cause Notice u/s 73(1) of the State Goods and Services Tax Act, 2017 (AGST Act) prior to passing the impugned order u/s 73(9) violates...

13. The High Court considered the issuance of notice u/s 74(1), 122(2), and 125 of the CGST Act, 2017 u/s Rule 142(1) of the CGST Rules, 2017 for unpaid tax on Reverse...

14. Seeking GST registration to be effective from retrospective effect i.e. 1.7.2017 - Migration from erstwhile tax laws to GST - Bonafide error in making application - The...

15. Intimation for composition levy - Provisional registration or new registration before 31.3.2018 - period of limitation extended from 90 days to 180 days - Rule 3 of the...