Brief Alert: Assessment order U/s. 144C(1) incurably defective and illegal if it doesn’t comply
The Income tax Act, 1961 ('the Act’) 1 provides for a special and speedier assessment process for a class of assessees termed as...
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ADMIN
- Feb 26, 2022
- 1 min
AMICUS ALERT: Important GST rulings for the month of June and July
The assessee, BALCO was denied ITC on the basis of matching of Input tax credit availed in Form GSTR 3 B with the details furnished by...
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ADMIN
- Feb 26, 2022
- 1 min
Amicus Monthly Alert on High Court/AAR Rulings (June, 2020)
Like the previous months, this month as well we bring to you the monthly round-up of significant rulings under Indirect Tax/GST regime....
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ADMIN
- Feb 26, 2022
- 1 min
GST Monthly Alert on High Court/AAR Rulings (July, 2020)
Like the previous months, this month as well we bring to you the monthly round-up of significant rulings under Indirect Tax/GST regime....
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ADMIN
- Feb 26, 2022
- 1 min
GST HC Case Laws
Rajasthan HC dismissed writ seeking direction to the Revenue to extend the period of time for submitting of Form GSTR 9 and GSTR 9 C for...
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ADMIN
- Feb 26, 2022
- 1 min
Quarterly Update : Transfer Pricing Rules
We are pleased to bring to you the round-up of important Transfer Pricing Rulings for the months April to June. As Courts in India and...
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ADMIN
- Feb 26, 2022
- 1 min
Amicus Customs Alert : Trends in Levy of 'Extra Duty Deposit'
The levy of Extra duty deposit (“ in case of Related Party Imports has been a bone of contention under Customs Regulations Fundamentally...
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ADMIN
- Feb 26, 2022
- 1 min
Supreme Court -DRI Not ‘The Proper Officer’ to issue recovery notice under Customs Act, 1962
Directorate of Revenue Intelligence (‘ is the apex intelligence and investigative agency for matters relating to violation of the Customs...
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ADMIN
- Feb 26, 2022
- 1 min
Amicus Alert: Faceless Assessment Procedure Under Customs Regulations
Recently, the Central Board of Indirect Taxes and Customs through an Administrative Circular Circular No 14 2021 Customs dated July 7...
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ADMIN
- Feb 26, 2022
- 1 min
Extended due dates for compliances under the Income-Tax Act
The Central Government has extended the timelines for various compliance requirements under the Income Tax Act CBDT issued two circulars...
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ADMIN
- Feb 26, 2022
- 1 min
Amicus Alert: OECD Guidance on Transfer Pricing Implications of Covid 19 Part I:Comparability Analy
On December 18 2020 the Organization for Economic Cooperation and Development ( released its guidance on the transfer pricing...
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ADMIN
- Feb 26, 2022
- 1 min
Amicus Alert: Chapter II OECD Guidance on Losses and Allocation of Covid 19 Specific Costs
On December 18 2020 the Organization for Economic Cooperation and Development ( released its guidance on the transfer pricing...
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ADMIN
- Feb 26, 2022
- 1 min
Concentrix Services Netherlands: Applying Common Interpretation Principle to Dividend MFN Clause
Recently Delhi High Court in the case of Concentrix Services Netherlands BV v ITO ( 1 had the opportunity to interpret the Most Favoured...
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ADMIN
- Feb 26, 2022
- 1 min
GST HC Case Laws
Madras HC quashed assessment orders reversing ITC availed by assessee on the ground that no proceedings were initiated against the...
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ADMIN
- Feb 26, 2022
- 1 min
Extension of Due Dates for Compliances Under the Income-Tax Act for FY 2020-21
The Central Government has extended timelines for various compliance requirements under the Income Tax Act CBDT recently issued a...
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ADMIN
- Feb 26, 2022
- 1 min
CBDT extends due dates for various Compliances under the Income-Tax Act
The Central Government has extended the timelines for various compliance requirements under the Income Tax Act CBDT recently issued a...
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ADMIN
- Feb 26, 2022
- 1 min
AmicusAlert: Recent Developmentsin the space of Digital Taxation
There has been a widespread agreement for some time that the international tax system needs reform to address the digitalisation of the...
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ADMIN
- Feb 26, 2022
- 1 min
AmicusTransfer Pricing AlertCbCR and Master File Regulations (India)
The Finance Act 2016 introduced provisions relating to Country by Country Report CbCR and Master File pursuant to adoption of OECD’s BEPS...
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ADMIN
- Feb 26, 2022
- 1 min
The Taxation Laws (Amendment) Bill, 2021 - Burying the Ghost of Retrospective Taxation
Retrospective taxation of indirect transfer of Indian assets has been a subject matter of protracted litigation between MNEs and the...
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ADMIN
- Feb 26, 2022
- 1 min
AAR's Mauritius Treaty Benefits Denial on Flipkart - Walmart Deal: IssuesRequiring Reconsideration
India-Mauritius tax treaty has come under scanner yet again with a recent pronouncement by the Authority for Advance Rulings (“AAR”) in...
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