Subscription Fee For Subscription Towards E-magazines And Content Which Is Standardised Is Not Fee For Technical Service

Delhi Tax Tribunal Allows Set Off Of Losses Of PE Business With FTS Income

Receipts Of Foreign Company Towards Offshore Supply Of Drawings And Designs And Offshore Supply Of Plants And Equipment Not Liable To Tax In India

Granting Of Tax Deduction Certificate (TDC) At Lower Tax Rate Is Not Sustainable Instead Of `NIL’ Rate, When The Assessee Was Being Granted The TDC At Nil Rate For Earlier Years

Mumbai ITAT Deletes The Penalty  Under Section 43 Of The Black Money Act (BMA), For Non-disclosure Of Foreign Assets, As Revised Return Was Filed Within Prescribed Timeline With Due Disclosures Of Foreign Assets

Revisionary Powers Under Section 263 Can Be Exercised By Making Additions On Merits And Not By Way Of Remanding The Matter To Tax Officer

Certain Laws Notified For Non-admissibility Of Expenses Under Section 37(1) Of The Income-tax Act (“The Act”)

Instruction No. 03/2025-GST Dated April 17, 2025 For Processing Of Application Of GST Registration

Merger/Amalgamation Of Insurance Companies With Non-Insurance Companies

PROCESSING OF REGULATORY AUTHORISATIONS/ LICENSES/ APPROVALS THROUGH PRAVAAH