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International Taxation
US Tax Court Remands Back Collection Case To Consider Ability To Pay
The US Tax Court remanded the case for Appeals to reconsider petitioners’ ability to...
International Taxation
Settlement Officer Didn’t Abuse Discretion In Rejecting Offer-In-Compromise-Effective Tax Administration Based On Economic Hardship: US Tax Court
The United States Tax Court has held that the settlement officer (SO) did not...
International Taxation
Assessee Not Liable To Be Taxed On Cancellation Of Indebtedness Income: US Tax Court
The US Tax Court held that the assessee is not liable for tax on...
International Taxation
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...
International Taxation
US Tax Court Dismisses Case On Failure Of Dept. Prove Deficiency Notice Properly Mailed To Assessee
Just like Indian Tax Department, the US tax department has failed to prove that...
International Taxation
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...
International Taxation
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...
International Taxation
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...
International Taxation
Ex-Wife Not Involved In Business Decision During Husband’s Affair, Gets Relief From Couple’s Joint Tax Debts : US Tax Court
The US Tax Court gave relief to the ex-wife not involved in a business...
International Taxation
Income Tax Electronic Filing System Stands In Clerk’s Place; Last Day For Electronic Filing Ends Where Clerk’s Office Ends: US Tax Court
The US Tax Court has held that as per the rules a paper “must...
International Taxation
UAE FTA Notifies Postponement of Deadline To File Tax Return, Settle Corporate TaxÂ
Deadline To File Tax Return and Settle Corporate Tax has been notified by the...
International Taxation
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...
Latest articles
GST
Gujarat High Court upholds Constitutional Validity Of Section 16(2)(c) of CGST Act
The Gujarat High Court has upheld the constitutional validity of section 16(2)(c) of the...
Notification
Govt Notifies FEMA (Non-Debt Instruments) Amendment Rules, 2026
The Central Government has notified the Foreign Exchange Management (Non-debt Instruments) (Amendment) Rules, 2026,...
Indirect Taxes
CENVAT Credit Allowed on Outward Freight Prior to 01.04.2008: Madras High Court
The Madras High Court has upheld the eligibility of CENVAT credit on outward transportation...
Indirect Taxes
Excise Duty Refund Dispute: Madras High Court Upholds Burden of Proof on TVS Motor to Establish Non-Passing of Duty Incidence
The Madras High Court has dismissed appeals filed by TVS Motor Company Limited, holding...