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The Government has amended Income-tax Rules, 1962 ('the Rules') vide notification no. G.S.R. 616(E) .....
Payments made by the non-resident company, cannot be considered as "royalty payments" and do not give rise any income chargeable in India under Indian IT Act....
Credit on Outdoor Catering Service to the extent of contribution of services charges borne by the employee is not Cenvatable....
Rule Or Law Cannot Be Construed As Retrospective Unless It Expresses A Clear Or Manifest Intention To The Contrary....
Dispute could not be raised by way of a writ petition on the disputed questions of fact....
Notifications & Circulars
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• e-ROUNDUP dated 23 August 2021
• e-ROUNDUP dated 16 August 2021
• e-ROUNDUP dated 9 August 2021
• e-ROUNDUP dated 2 August 2021