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Failure Of Assessee To Prove Business Activity, Tax Deduction Not Allowable: US Tax Court

The United States Tax Court has held that taxpayers/assessees have failed to demonstrate that...

Corporation’s Net Income To Be Considered As Taxpayer’s Income Even Though Not Received By Him: US Tax Court

The United States Tax Court has held that the corporation’s net income was the...

Owner Of Capital Interest In Partnership Be Recognized As Partner Regardless Of Participation: US Tax Court

The United States Tax Court has held that the owner of a capital interest...

Canada-U.S. Income Tax Treaty Bars Collections Hearing By United States: U.S. Tax Court

The United States Tax Court has held that Canada-U.S. Income Tax Treaty bars collections...

Assessee Unaware About Income, Expenses And Tax Law; Canada Tax Court Deletes Gross Negligence Penalty

The Canada Tax Court has deleted the gross negligence penalty against the assessee who...

Taxation Across Borders With Special Emphasis On DTAAs Signed By India

Author: Khushi J PrajapatiA Double Taxation Avoidance Agreement (DTAA) is an international treaty...

State Is Obligated To Grant Foreign Tax Credit To Taxpayer: Sweden Supreme Court

The Sweden Supreme Court found that the provisions for the respective payments from the...

Latest articles

NIL TDS Certificate Must Be Issued Where Airline Income Is DTAA-Exempt: Delhi HC Grants Relief To British Airways

The Delhi High Court has set aside an order of the Income Tax Department...

No TDS on Matching Solutions as FIS under India–US DTAA: Delhi High Court Orders NIL Withholding 

The Delhi High Court has directed the Income Tax Department to issue a NIL...

Rs. 70,000 Crore GST Evasion: Biryani Chains, Major Restaurants Under Nationwide Tax Scanner

In what could become one of the largest tax enforcement actions in India’s food...