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Knowledge

Prima facie a dichotomy exists in the objective of the Revenue and Customs department while the latter seeks to raise the value of a transaction between related parties to...

We are pleased to bring to you the monthly round-up of significant rulings under Indirect Tax/GST regime. The month of March-April saw some significant rulings coming from High Court and Authority for Advance Rulings. The important rulings are summarized...

The Mumbai Tribunal (“Tribunal”) in its recent ruling in DCIT v. Credit Suisse (Singapore) Ltd1. ruled that offshore
commission income earned...

Chennai ITAT (“ITAT” or “Tribunal”) held impairment loss as non-operating in nature in its recent ruling in the case of M/s. DIAB Core Materials Pvt. Ltd. V DCIT1. The impairment...

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