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ADMIN
Feb 26, 20221 min read
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, 20221 min read
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, 20221 min read
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, 20221 min read
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, 20221 min read
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, 20221 min read
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, 20221 min read
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, 20221 min read
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, 20221 min read
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, 20221 min read
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, 20221 min read
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, 20221 min read
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, 20221 min read
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, 20221 min read
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, 20221 min read
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, 20221 min read
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, 20221 min read
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, 20221 min read
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, 20221 min read
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, 20221 min read
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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