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Notification
India Notifies Principal Purpose Test To Deny Tax Benefits Under Mauritius Treaty: FinMin
The Ministry of Finance has notified amendments to the India–Mauritius Double Taxation Avoidance Agreement...
Direct Tax
Fresh Tax Claim Can’t Be Made In Revision Without A Timely Revised Return: Supreme Court
The Supreme Court has held that an assessee cannot use revision proceedings under Section...
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Notification
India Notifies Principal Purpose Test To Deny Tax Benefits Under Mauritius Treaty: FinMin
The Ministry of Finance has notified amendments to the India–Mauritius Double Taxation Avoidance Agreement...
Direct Tax
Fresh Tax Claim Can’t Be Made In Revision Without A Timely Revised Return: Supreme Court
The Supreme Court has held that an assessee cannot use revision proceedings under Section...
Direct Tax
PAN Misuse | Tax Demand Can’t Rest Solely On Form 26AS Without Independent Inquiry: Delhi HC
The Delhi High Court has quashed an income tax assessment raising a demand of...
Direct Tax
Rs. 8.12 Crore VAT–Income Tax Turnover Mismatch Justifies Reopening Beyond Four Years: Delhi HC
The Delhi High Court has upheld the reopening of Pernod Ricard India Private Limited’s...