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
