Definition Of Professional Services As Provided In Article 15 ‘Independent Personal Services’ Of The Tax Treaty Between India And The USA Is Inclusive And Not Exhaustive

Receipts Of Foreign Company Towards Cloud Computing Services Not Taxable As Royalty Or Fee For Included Services Under India-US Tax Treaty

Surcharge Is Applicable At Slab Rates On Maximum Marginal Rate For Taxation Of Private Discretionary Trusts

Accrual Of Income Has To Be Real And Not Hypothetical So As To Attract Tax Under The Income-tax Act

Interest On Delayed Deposit Of Employees’ Contribution To Provident Fund Is Penal In Nature

Recourse To Reassessment Proceedings Not A Substitute Of Assessment Proceedings

Extension Of Due Date Of Filing Of Income Tax Returns

GST Registration Should Not Be Cancelled Without Issuing Proper Show Cause Notice

Companies Act, 2013 - Revision In Various E-forms