Search Results for "International Taxation"

231 result(s) found

Scroll Down To Discover

Found 231 result(s)

© Image Copyrights Juris Services & Technology

Bombay High Court Dismisses Assessee's Appeal in Income Tax Case on Dividend Distribution Tax Rate. DDT under Section 115-O is a tax on the company, not on shareholders, and the India-UK DTAA does not provide a lower rate for DDT.

The Bombay High Court dismissed a batch of seven appeals filed by Foseco India Ltd. under Section 260A of the Income Tax Act, 1961, challenging a comm...

© Image Copyrights Juris Services & Technology

High Court Dismisses Writ Petition in Income Tax Matter Involving India-China DTAA Interpretation. Petitioner's Claim for NIL Withholding Tax Certificate Rejected Due to Pending Assessments and Previous Tax Determinations Under Section 197 of Income Tax Act, 1961.

The dispute involved a Chinese company, Petitioner, which provided technical services to its Indian subsidiary, Benteler India Private Limited, under ...

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Reassessment Notice in International Tax Case for Violation of Faceless Assessment Scheme. Jurisdictional Assessing Officer Lacks Authority to Issue Notice Under Section 148 Outside Faceless Mechanism Under Section 151A of Income Tax Act, 1961.

The petitioner, Abhin Anilkumar Shah, challenged a notice dated 31 March 2021 issued under Section 148A(b), an order dated 19 April 2024 under Section...

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Reassessment Notices for Non-Resident Taxpayer Due to Lack of Jurisdictional Satisfaction. Section 148 notices under Income Tax Act, 1961 set aside as Assessing Officer failed to record reasons and obtain sanction before issuing notices beyond four years.

The petitioner, a non-resident Indian residing in Dubai, was regularly assessed to tax in India on income accruing or arising in India. He had investe...

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Reassessment Order in MVAT Case Due to Limitation and Lack of Natural Justice. Inter-State Stock Transfer Not a Sale Under MVAT Act, 2002; Reassessment Beyond 4-Year Limitation Period Invalid.

The petitioner, M/s. United Spirits Limited, a company engaged in the manufacture and sale of alcoholic beverages, filed a writ petition challenging a...

© Image Copyrights Juris Services & Technology

Karnataka High Court Considers Challenge to Levy of VAT on Liquor by Certain Licensees; Alleged Discrimination Between Different Categories of Excise Licence Holders. Petitioners Contend That Notification Exempting Some Dealers While Taxing Others Violates Articles 14, 19, and 304B of the Constitution.

The writ petitions were filed by various licensees under the Karnataka Excise Act, 1967, challenging the constitutional validity of Entry No.59A of th...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Petition Challenging Withholding Tax on Firm Function Services Paid to Non-Resident US Company. Payments for Central Administrative Support Services Held Not Taxable as Fees for Included Services Under Indo-US Tax Treaty.

The petitioner, McKinsey & Company, Inc. (United States), a non-resident company incorporated under US laws, is part of the McKinsey Group providing i...