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International Taxation

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

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Indirect Taxes

Import Of Gold Fall In The Category Of  “Prohibited Goods”: Delhi High Court

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Indirect Taxes

Dept. Can’t File Appeal Before CESTAT Of The Monetary Limit Below Rs. 50 lakhs: CESTAT

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GST

“Indian Economy in Pre-GST and Post-GST Era”

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Columns

IMPACT OF IBC ON MSME’s

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Direct Tax

Imparting Education Through Virtual Mode Or By Adoption Of New Technologies Qualifies Income Tax Exemption: Delhi High Court

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Direct Tax

No Income Tax Payable On Tamil Nadu Advocates welfare Fund: ITAT

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Company & PMLA

Adjudicating Authority Empowered To Examine Entitlement Of Fee And Expenses: NCLAT

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Company & PMLA

Subsidiary Assets Can’t Be Included In Holding Company’s Resolution Plan Under IBC: Supreme Court

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CCI

OMCs Did Not Violate Provisions Of Competition Act For Issuing  Joint Tender For Procurement Of Ethanol: CCI

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CCI

Imposition Of Pre-Payment Of Loan Penalty On End-Consumer By Finance Company Doesn’t Amount To Anti-Competitive Agreement: CCI

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Direct Tax

Bandwidth Services Provided Outside India Not Taxable As ‘Royalty’: Delhi High Court

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Indirect Taxes

Liability To Pay Customs Duty In Addition To Fine Paid To Redeem Confiscated Goods: Supreme Court

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Direct Tax

Whether ‘Royalty’ Is A ‘Tax’; Supreme Court Directs The Matter To Be Before Appropriate Bench

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