High Court Holds Virtual Service PE Cannot Be Read Into The Tax Treaty In Absence Of Specific Provision/ Amendment In Existing Tax Treaty
Milestone Receipts Towards Furnishing Of Plans, Drawings And Designs Do Not Qualify As FTS, Being Inextricably Linked To Supply Of Equipment
Delhi High Court Upholds The Decision Of ITAT That Indian Subsidiary Would Not Form Fixed Place, Service And Agency PE Of Foreign Assessee In India
Excess FTC Claim Does Not Amount To Under-reporting Of Income And Would Not Attract Penalty Under Section 270A Of The Income-tax Act, 1961
Compensation For Relinquishment Of Licensed User Rights Is Taxable As A Revenue Receipt
Shares Received Under Amalgamation Taxable As Business Income If Shares Held As Stock In Trade
Delhi ITAT Holds That CIT(A) Cannot Substitute Charge And Modify The Penalty, While Dealing With Allegation And Ground Of Challenge Of Levy Of Penalty Under Wrong Charge
Foreign Exchange Management (Export And Import Of Goods And Services) Regulations, 2026
Foreign Exchange Management (Guarantees) Regulations, 2026
