The Supreme Court ruling does not override domestic law. Under Section 9 (1) (vi) of the Income-tax Act, 1961, software payments may still be treated as “royalty” and hence, taxable in India, even if ...

Chhattisgarh High Court held that imposing liability u/s. 201 (1) of the Income Tax Act for failure to deduct TDS without ...

ITAT Raipur held that the appeal is treated as withdrawn due to initiation of proceedings under Vivad Se Vishwas Scheme, 2024 ...

It is important to note that, in case of RCM payable for Sr No 1 and 2 shall be payable on monthly basis, whereas for Sr No 3 ...

The Central Board of Direct Taxes (CBDT), the highest authority for tax rules in India, has announced that the last date to ...

The Income Tax Department’s latest updates to ITR-1 and ITR-4 for Assessment Year 2025–26 have sent a clear message—claiming ...

E-Invoicing is a mechanism under GST wherein taxpayers upload invoice details to the Invoice Registration Portal (IRP) for ...

The Hon’ble Bombay High Court highlighted that it is mandatory for the AO to independently apply his mind to the materials on ...

State of U.P. and Ors [Writ Tax No. 595 of 2023, dated April 15, 2025] dismissed the writ petition and upheld the penalty ...

Filatex India Ltd Vs Additional Commissioner Central Goods And Services Tax Central (Delhi High Court) Delhi High Court has directed Filatex India Ltd. to pursue its challenge aga ...

Appellant, a trust duly registered u/s. 12A filed on return of income declaring Nil income after claiming exemption u/s. 11. Assessment was completed by the AO u/s 143 (3) r.w.s. 143 (3A) & 143 (3B) ...

(a) name of the bond – Ten Year Zero Coupon Bond of REC Ltd. (c) the time schedule of the issue – To be issued on or before the 31st day of March 2027 of the bond ...