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1. Income accrued/taxable in India - Tax Resident - The assessee before us is certainly an Indian national, but he is admittedly resident in the UAE so far as his...

2. Income-tax (Twelvth Amendment) Rules, 2023 - (i) Amends Rule 21AK regarding Exemption from income tax u/s 10(4E) to the non-residents, (ii) Amends Rule 114AAB regarding...

3. Safe Harbour Rule - Income-tax (18th Amendment) Rules, 2022 - Amends Rule 10TD - Notification

4. Income Taxes - Ind AS-12 of the Companies (Indian Accounting Standards) Rules, 2015 as amended

5. Income –tax (25th Amendment) Rules, 2017 - Amends Rule 127

6. THE TAXATION LAWS (AMENDMENT) BILL, 2016 - Further to amend Income Tax Act, 1961 and Custom Tariff

7. Income Tax Act, 1961 as amended by Finance Act, 2016

8. Income-tax (seventh Amendment) Rules, 2012 - Amends rule 12(1) - Notification

9. Rates of Income Tax, TDS, TCS, and Depreciation etc. as amended.

10. Loose papers found during a search at the residences of individuals contained notings and calculations presumed by the Assessing Officer (AO) to relate to undisclosed...

11. Income received from sale of software licenses - Royalty - the amended definition of Royalty under the domestic law even if amended with retrospective effect cannot be...

12. Notification No. 07/2019 - IGST(Rate) amended, by amending the entry related to cement.

13. Income from license fees - income under the head ‘Income from other sources’ OR 'business income' - AT

14. Incomes not included in total income [Clause (23D) to Clause (50)] - Various clauses amended - Section 10 of the Income-tax Act, 1961

15. Incomes not included in total income - Clause (23C) of Section 10 amended - Section 10(17A) to 10(23C) of the Income-tax Act, 1961