Home Highlights June 2023 Year 2023 This

You may also like:

1. Income from commercial information or output generated by accessing the assessee's software does not constitute Fees for Included Services (FIS) under Article 12(4)(b)...

2. Anti-competition - Appellant has alleged the anti-competitive conduct of WhatsApp - What the Appellant has failed to prove that the Opposite party/Respondent is abusing...

3. The case deals with the taxability of receipts from Indian customers for providing access to online databases/journals or sale of hard copy journals. The key points are:...

4. Central Government exercised powers under s.138(1)(a)(ii) of Income Tax Act 1961 to designate Joint Secretary, DFPD as authorized official for accessing income tax...

5. Disallowance u/s 14A - Exempted income - proportionate disallowance of interest paid by the banks for investments made in tax free bonds/ securities which yield tax free...

6. Tax credit under article 23(2) of India Japan Double Taxation Avoidance Agreement ['Indo Japanese tax treaty'] - on the peculiarities of Indo Japanese tax treaty...

7. Taxability of income - Characterization of receipts - software sub-licence fee - the income in dispute, since can be classified under other Articles of the tax treaty,...

8. ATTENTION: All DIRECTORS of ANY COMPANY Updating of Income Tax PAN details in MCA21 DIN DATA

9. Accrual of income in India - Royalty receipts - taxation of revenue from online database of text journal and books as royalty income u/Article 12 of India US DTAA - The...

10. The Public Notice announces the launch of new functionalities on the Customs Brokers Licensing Management System (CBLMS) portal. These features include applications for...

11. The notification amends Appendix 3 (SCOMET items) to Schedule 2 of the ITC (HS) Classification of Export and Import Items, 2018, as an annual SCOMET update for 2024....

12. Reverse charge - Online information data base access and/or retrieval service - In the absence of any acceptable evidence that the assessee had access to data of others...

13. TDS u/s 195 - payments by resident Indian end-user to non-resident computer software manufacturers/suppliers - payment for software licenses not royalty under Article 12...

14. Online Information and Database Access or Retrieval (OIDAR) services are not applicable to Search Engine Optimization (SEO) services provided by the appellant, which...

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