Attached herewith a summary of the recent ruling of the Delhi bench of Income tax Appellate Tribunal in the case of S.C. Lowy P.I. (Lux) S.A.R.L., wherein the Tribunal had examined the principal purpose test introduced by amendment in Multilateral Instruments in the India-Luxembourg tax treaty. This is the first case in India where the […]
We are pleased to share with you a copy of our in-house publication – “TaxBuzz”, wherein we have analysed the recent ruling of the Delhi High Court in the case of Birlasoft Ltd. 2024: DHC: 9318-DB, wherein, the High Court has clarified the law relating to eligibility of 10A deduction and laid down important guidelines […]
We are pleased to share with you a copy of our in-house publication – “TaxBuzz”. In this edition, we have analysed the recent judgment in the case of Sabic India Pvt. Ltd, wherein the Delhi High Court has emphasized the importance of principle of consistency in matters relating to selection of the most appropriate method […]
We are pleased to share with you a copy of our latest publication of GST Café, a briefing on recent ruling by the Hon’ble Supreme Court in Chief Commissioner of Central Goods and Service Tax & Ors. vs. M/s Safari Retreats Private Ltd. & Ors. [C.A. 2948 of 2023]. The Apex Court, in the present […]
We are pleased to share with you a copy of our in-house publication – “TaxBuzz”. In this edition, we have discussed the impact and way forward arising pursuant to a recent decision of the Hon’ble Supreme Court in the case of UOI vs Rajeev Bansal. We trust that you will find our TaxBuzz useful and […]
We are pleased to share with you a copy of our in-house publication – “TaxBuzz”, wherein we have analysed the recent ruling of the Delhi High Court in a batch of matters led by Dharampal Satyapal Ltd. (as successor of Abhisar Buildwell Pvt. Ltd. The High Court, in the said ruling, has quashed reassessment proceedings […]
