International Tax
GST
Support Services To Overseas Group Companies Are Exports, Not Intermediary Services: GSTATÂ
The Goods and Services Tax Appellate Tribunal (GSTAT), Delhi, has held that support services...
GST
Closed Premises Alone Can’t Prove Fictitious GST Transactions: GSTATÂ
The Goods and Services Tax Appellate Tribunal (GSTAT), Agra Bench, has held that finding...
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
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
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
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...
Direct Tax
Receipt From Supply Planning Services Can’t Be Taxed As Fees For Technical Services/Royalty : ITAT
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench ruled that receipt from supply planning...
Latest articles
GST
Support Services To Overseas Group Companies Are Exports, Not Intermediary Services: GSTATÂ
The Goods and Services Tax Appellate Tribunal (GSTAT), Delhi, has held that support services...
GST
Closed Premises Alone Can’t Prove Fictitious GST Transactions: GSTATÂ
The Goods and Services Tax Appellate Tribunal (GSTAT), Agra Bench, has held that finding...
GST
Seized Diary Entries Alone Can’t Establish Suppressed GST Turnover Without Transaction-Wise Verification: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Agra Bench, has held that suppressed...
GST
E-Way Bill Part B Lapse Alone Can’t Justify GST Penalty Without Intent To Evade Tax: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Agra State Bench, has dismissed a...