P&H HC: Eyewitness Account Not Credible if Eyewitness Directly Identifies Accused in Court  ||  Delhi HC: Conditions u/s 45 PMLA Have to Give Way to Article 21 When Accused Incarcerated for Long  ||  Delhi High Court: Delhi Police to Add Grounds of Arrest in Arrest Memo  ||  Kerala High Court: Giving Seniority on the Basis of Rules is a Policy Decision  ||  Del. HC: Where Arbitrator has Taken Plausible View, Court Cannot Interfere u/s 34 of A&C Act  ||  Ker. HC: No Question of Estoppel Against Party Where Error is Committed by Court Itself  ||  Supreme Court: Revenue Entries are Admissible as Evidence of Possession  ||  SC: Mere Breakup of Relationship Between Consenting Couple Can’t Result in Criminal Proceedings  ||  SC: Bar u/s 195 CrPC Not Attracted Where Proceedings Initiated Pursuant to Judicial Order  ||  NTF Gives Comprehensive Suggestions on Enhancing Better Working Conditions of Medical Professions    

Search Results for Tag : Taxation

News

Finance Minister Tables Taxation Laws Amendment Bill to Withdraw Retrospective Tax(06.08.2021)

Finance Minister Nirmala Sitharaman has tabled the Taxation Laws Amendment Bill in Lok Sabha, which seeks to withdraw the contentious retrospective ta.....

Tags : Finance Ministry, Taxation Laws Amendment Bill



Rajya Sabha Returns Lok Sabha the Taxation Laws (Amendment) Bill 2021 to Nullify Effect of Amendment(10.08.2021)

Rajya Sabha has returned to Lok Sabha the Taxation Laws (Amendment) Bill 2021 in the Lok Sabha which seeks to nullify the effect of the amendment brou.....

Tags : Rajya Sabha, Lok Sabha the Taxation Laws (Amendment) Bill 2021



Punjab and Haryana HC Seeks Information on Highway Liquor Vends(17.11.2015)

Punjab and Haryana HC has directed Punjab Excise and Taxation Commissioner to inform if there were any liquor vends in state in violation of the court.....

Tags : Punjab and Haryana HC , Punjab Excise and Taxation Commissioner



West Bengal Assembly Passes Taxation Tribunal (Amendment) Bill, 2022(22.06.2022)

West Bengal Assembly has passed the West Bengal Taxation Tribunal (Amendment) Bill, 2022 which seeks to replace the Governor with the State Government.....

Tags : West Bengal, Taxation Tribunal (Amendment) Bill, 2022, Governor



Lok Sabha Passes Income Tax Amendment Bill(29.11.2016)

Taxation Laws (Second Amendment) Bill 2016, which proposes 30% tax on undisclosed income plus 10% penalty beside a 33% surcharge and 75% tax and 10% p.....

Tags : Taxation Laws, Taxation Laws (Second Amendment) Bill 2016, demonetisation, Lok Sabha



Vehicle Manufacturers/Dealers Liable to Pay Tax U/S 6 of Bihar Motor Vehicles Taxation Act: SC(20.12.2018)

Supreme Court has held that the manufacturers and dealers of vehicles are liable to pay additional tax under Section 6 of the Bihar Motor Vehicles Tax.....

Tags : Supreme Court, Bihar Motor Vehicles Taxation Act



ITAT: Change in Method of Treating Income Can Lead to Double Taxation(18.07.2022)

Income Tax Appellate Tribunal (ITAT), Rajkot Bench has held that a change in the method of treating income would lead to double taxation if the sales .....

Tags : ITAT, Double Taxation, Sales Consideration



Rajya Sabha Passes Taxation Laws (Amendment) Bill, 2019(06.12.2019)

Rajya Sabha has cleared the Taxation Laws (Amendment) Bill, 2019, replacing an Ordinance that was used to slash corporate tax rates to stimulate growt.....

Tags : Rajya Sabha, Taxation Laws (Amendment) Bill, 2019



Taxation Laws (Second Amendment) Act, 2016 Receives President’s Assent(16.12.2016)

Taxation Laws (Second Amendment) Bill, 2016 which was passed by Lok Sabha on 29.11.2016 has received President’s Assent.

Tags : Taxation Laws (Second Amendment) Bill, 2016



President Promulgates Taxation Laws (Amendment) Ordinance, 2019(23.09.2019)

President has promulgated the Taxation Laws (Amendment) Ordinance 2019 to bring into effect the slew of corporate tax rate cuts announce by the Govern.....

Tags : President, Taxation Laws (Amendment) Ordinance, 2019



SC: Provisions of Kerala Motor Vehicles Taxation Act, 1976 Not Repugnant With Central Act(29.07.2022)

Supreme Court has upheld the constitutional validity of Sections 4(7), 4(8) and 15 of Motor Vehicles Taxation Act, 1976 and Section 8A of the Kerala M.....

Tags : Supreme Court, Repugnant, Motor Vehicle Taxation Act



SC: Unless Notified by Centre, Court Can’t Give effect to Double Taxation Avoidance Agreement(19.10.2023)

Supreme Court has held that unless Double Taxation Avoidance Agreement has been notified by the Central Government under Section 90 of the Income Tax .....

Tags : Supreme Court, Double Taxation Avoidance Agreement, Notified



Madras HC: Amendment to TN Motor Vehicles Act Unconstitutional(06.04.2016)

Madras High Court has declared that the amendment made to Tamil Nadu Motor Vehicles Taxation Act,1974, by the government, which imposed a tax on omni .....

Tags : Madras High Court, Tamil Nadu Motor Vehicles Taxation Act,1974



Lok Sabha Passes Taxation Laws (Amendment) Bill, 2019(03.12.2019)

Lok Sabha has passed a Bill to replace an Ordinance for effecting reduction of corporate tax rates. The Taxation Laws (Amendment) Bill, 2019 will amen.....

Tags : Lok Sabha, Taxation Laws (Amendment) Bill, 2019



Centre Brings Taxation Ordinance Extending Last Date for Compliance to 30th June(01.04.2020)

Ministry of Law and Justice has promulgated "The Taxation and Other Laws (Relaxation Of Certain Provisions) Ordinance, 2020" to give effect to the ann.....

Tags : Ministry of Law and Justice, The Taxation and Other Laws (Relaxation Of Certain Provisions) Ordinance, 2020



Mauritius, Singapore Investments Fully Taxable for Capital Gains(01.04.2019)

Capital Gains on investments made in India through companies in Mauritius and Singapore will become fully taxable from 1st April because of revisions .....

Tags : Capital Gains, Mauritius, Singapore Investments, Double-Taxation Avoidance Agreements (DTAAs)



Telangana HC: Road Tax Paid While Purchasing Cars Does Not Amount to Double Taxation(02.03.2022)

Telangana High Court has ruled that the road tax paid under the Motor Vehicles Act, 1988 while purchasing the cars, and collection of toll tax at Nati.....

Tags : Telangana High Court, Road Tax, Double Taxation



#Union Budget 2022-2023: Scheme for Taxation of Virtual Digital Assets(01.02.2022)

Union Budget proposes that for taxation of Virtual Digital Asset (VDA), any income from transfer of VDA shall be taxed at rate of 30% without any dedu.....

Tags : Union Budget, Taxation of Virtual Digital Assets



Finance Ministry: No Audit for Turnover of Up to Rs 2 Crore if Opted Presumptive Taxation Scheme(21.06.2016)

Finance Ministry has said that small businesses with a total turnover of up to Rs 2 crore will not be required to get their accounts audited if they o.....

Tags : Finance Ministry, presumptive taxation scheme, Audit



ITAT: Consideration For Accessing Database Cannot Be Treated As 'Royalty'(08.03.2022)

Delhi Bench of Income Tax Appellate Tribunal (ITAT) has observed that the consideration for accessing Database cannot be treated as 'Royalty' under In.....

Tags : Income Tax Appellate Tribunal, Double Taxation Avoidance Agreement, India-US



ITAT, Mumbai: Payment for Transponder Services Not Amount to Royalty(08.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that the payment for transponder services would not amount to royalty under the provisions of Incom.....

Tags : Income Tax Appellate Tribunal, transponder services, royalty, Income Tax, Double Taxation Avoidance Agreements



ITAT, Mumbai: Payment for Transponder Services Does Not Amount to Royalty(11.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that the payment for transponder services would not amount to royalty under the provisions of Incom.....

Tags : Income Tax Appellate Tribunal, transponder services, royalty, Income Tax Law, Double Taxation, Avoidance Agreements



WB Taxation Tribunal: State Cannot Establish Entry Tax Subsequent to Constitutional Amendment(29.03.2022)

West Bengal Taxation Tribunal has stated that the State lacks legislative authority to make legislation in the field of goods entry into the local are.....

Tags : West Bengal Taxation Tribunal, Entry Tax, Constitution, GST



Notifications & Circulars

Cabinet approves protocol amending the Convention between India and Brazil for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income(06.11.2019)

The Union Cabinet Chaired by the Prime Minister Shri Narendra Modi approved the signing of the Protocol amending the Convention between the Government.....

Tags : Protocol, Approval, Double taxation



ITAT, Delhi: Performance Guarantee Commission is Not Business Income Under DTAA(29.03.2022)

Income Tax Appellate Tribunal, Delhi has observed that performance guarantee commission by an assessee from its foreign Associated Enterprise is not i.....

Tags : Income Tax Appellate Tribunal, Double Taxation Avoidance Agreement, Assessee, Income Tax



ITAT, Delhi: Payment to Microsoft for Software Purchase Does Not Amount to Royalty(04.04.2022)

Income Tax Appellate Tribunal, Delhi has observed that the assesee, HP Services (Singapore) cannot be taxed for royalty as per the Indo-Singapore Doub.....

Tags : Income Tax Appellate Tribunal, HP Services, Indo-Singapore, Double Taxation Avoidance Agreement, Microsoft company



Government Notifies Revised Double Taxation Agreement with South Korea(27.10.2016)

Government has notified a new Double Taxation Avoidance Agreement (DTAA) between India and South Korea, which was signed by Prime Minister Narendra Mo.....

Tags : Double Taxation Avoidance Agreement, India, South Korea



Punjab & Haryana HC Denies Anticipatory Bail to Excise and Taxation Officer(29.09.2020)

Punjab & Haryana High Court has refused to grant anticipatory bail to the Excise and Taxation Officer for allegedly taking gratification by corrupt or.....

Tags : Punjab & Haryana High Court, Excise and Taxation Officer



India Notifies Protocol Amending Mauritius Tax Treaty(16.08.2016)

India has notified a landmark Protocol that has now amended an existing 33-year-old Double Taxation Avoidance Agreement (DTAA) between India and Mauri.....

Tags : Double Taxation Avoidance Agreement (DTAA) between India and Mauritius



Calcutta HC Issues Notice on Plea Challenging Validity of Taxation and Other Laws Act, 2020(19.07.2021)

Calcutta High Court has issued notice on a plea challenging the constitutional validity of the provisions of The Taxation and Other Laws (Relaxation a.....

Tags : Calcutta High Court, Validity of Taxation and Other Laws Act, 2020



ITAT: Income Tax on Both Owner and GPA Holder on Same Income Amounts to Double Taxation(07.06.2022)

Income Tax Appellate Tribunal (ITAT), Visakhapatnam has held that levy of Income-tax on both landowner and GPA holder for the same income amounts to d.....

Tags : ITAT, Income-Tax Act, Double Taxation



Cabinet approves protocol amending the Agreement between India and Sri Lanka for avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income(12.02.2020)

The Union Cabinet, chaired by the Prime Minister Shri Narendra Modi, has approved the Signing and Ratification of the Protocol amending the Agreement .....

Tags : Agreement, Amendment, Double taxation



Top Story

Lok Sabha Passes the Taxation Laws (Second Amendment) Bill, 2016(28.11.2016)

After the demonetization drive of discontinuing old 500 and 1000 rupees note, the central government has introduced the Taxation Laws (Second Amendm.....

Tags : Bill, Taxation laws, Amendment



Cabinet approves protocol amending the agreement between India and Tajikistan for avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income(14.12.2016)

The Union Cabinet, chaired by the Prime Minister, Shri Narendra Modi has approved the protocol amending the agreement between India and Tajikistan for.....

Tags : Protocol, Approval, Taxation



India and Belgium sign Protocol amending the India-Belgium Double Taxation Avoidance Agreement(09.03.2017)

India and Belgium have signed a Protocol amending the existing Agreement and Protocol between the two countries for Avoidance of Double Taxation and t.....

Tags : Protocol, Taxation Avoidance, Signing of



DTAA agreement with Maldives for international air transport(22.02.2016)

The Union Cabinet approved entering into an agreement with the Maldives for the avoidance of double taxation of income from international air transpor.....

Tags : Double taxation, avoidance, Maldives, airlines



Cabinet approves protocol amending convention between India and Brazil for avoidance of double taxation(06.11.2019)

The Union Cabinet Chaired by the Prime Minister approved the signing of the Protocol amending the Convention between India and Brazil for the avoidanc.....

Tags : Convention, Approval, Double Taxation



Point of Taxation (Amendment) Rules, 2016(01.03.2016)

The Ministry of Finance notified the Point of Taxation (Amendment) Rules, 2016 amending the Point of Taxation Rules, 2011. Among other changes, the ne.....

Tags : service tax, point of taxation



India and Austria Sign a Protocol amending the India-Austria Double Taxation Avoidance Convention(06.02.2017)

India and Austria signed a Protocol amending the existing Convention between the two countries for Avoidance of Double Taxation and the Prevention of .....

Tags : Protocol, Signing, Double Taxation, Avoidance



Cabinet approves Agreement for the Avoidance of Double Taxation and Prevention of Fiscal Evasion between India and Iran(14.03.2018)

The Union Cabinet, chaired by Prime Minister Shri Narendra Modi has approved an Agreement for the Avoidance of Double Taxation and the Prevention of F.....

Tags : Agreement, Approval, Double Taxation



Prime Minister launches platform for "Transparent Taxation”(13.08.2020)

In order to reform tax system, Prime Minister launches platform for ‘Transparent Taxation - Honoring the Honest’. The Prime Minister said that, the pl.....

Tags : Taxation system, Transparency, Reforms



ITAT: Profits from Providing Technical Services to Other Airlines is Covered Under DTAA(08.06.2022)

Income Tax Appellate Tribunal (ITAT), Delhi while upholding the decision of Commissioner of Income-tax (Appeals) has held that profits from providing .....

Tags : ITAT, Double Taxation Avoidance Agreement, Technical Services



Punjab and Haryana HC Issues Summon to State Excise Chief over Liquor Shops on Highways(15.12.2015)

Punjab and Haryana HC has summoned Excise and Taxation Commissioners (ETCs) of Haryana and Punjab over their failure to stop liquor vends along the na.....

Tags : Punjab and Haryana HC, Excise and Taxation Commissioners (ETCs) of Haryana and Punjab



CBDT Notifies New Income Tax Department Authority to Deal with Black Money Window(18.12.2015)

Central Board of Direct Taxation (CBDT) has notified new Income Tax department authority which will now be empowered to receive due taxes and penalty .....

Tags : Central Board of Direct Taxation, Income Tax department authority, Black Money Window



Third Protocol Amending India-Singapore DTAA notified(23.03.2017)

The Third Protocol amending India-Singapore Double Taxation Avoidance Agreement (DTAA) which was signed on 30th December, 2016, has come into force on.....

Tags : Double Taxation, Protocol, Amendment



Exchange of information with Israel and Vietnam on tax matters approved(07.10.2015)

The Cabinet has approved amendment to the Agreement between India and Vietnam for the avoidance of double taxation and for prevention of fiscal evasio.....

Tags : Double taxation, tax, Vietnam, israel, information



Amendment to Taxation and Other Laws(29.07.2020)

1. In exercise of the powers conferred by sub-section (1) of section 3 of the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 20.....

Tags : Taxation, Other Laws, Amendments



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