Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
A central government notification gives effect to an Amending Protocol to a bilateral tax treaty between two States, entering into force 26 June 2025. The Protocol revises definitions (including "competent authority" and "criminal tax matters"), replaces the exchange-of-information article to broaden information sharing (including bank and ownership information) while preserving secrecy and legal limits, and replaces the assistance-in-collection article to permit mutual recovery and conservancy measures for revenue claims subject to domestic law and proportionality limits. Parties must notify completion of domestic procedures; criminal tax matters apply immediately and other amendments apply to taxable periods or tax charges arising on or after the entry-into-force date.
A central government notification gives effect to an Amending Protocol to a bilateral tax treaty between two States, entering into force 26 June 2025. The Protocol revises definitions (including "competent authority" and "criminal tax matters"), replaces the exchange-of-information article to broaden information sharing (including bank and ownership information) while preserving secrecy and legal limits, and replaces the assistance-in-collection article to permit mutual recovery and conservancy measures for revenue claims subject to domestic law and proportionality limits. Parties must notify completion of domestic procedures; criminal tax matters apply immediately and other amendments apply to taxable periods or tax charges arising on or after the entry-into-force date.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
