The income from other sources is considered one among the five heads of income subject to taxation under the Income Tax Act, 1961. Any income which doesn’t fall under the other four heads of the

This Round-Up analytically summarises the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan.in during July 15 to 14, 2023. Interest Received u/s 28 of Land Acquisition Act on Enhanced Compensation

The Union Finance Minister Arun Jaitley Chaired the 25th Meeting of the GST Council held today has recommended changes in Tax rate on thirty three Services. The Council has recommended many relief measures regarding GST rates

The Finance Minister Nirmala Sitharaman has proposed the following changes across various spheres of International Taxation and Transfer Pricing: Modification in conditions for offshore funds’ exemption from “business connection”. Contribution of the eligible fund manager

This yearly digest analyzes all the ITAT stories published in the year 2023 at taxscan.in D.M Builders vs Assistant Commissioner of Income Tax-4(1) CITATION: 2023 TAXSCAN (ITAT) 613 The Raipur Bench of Income Tax Appellate

The stories on the Income Tax Appellate Tribunal (ITAT) that were published at Tax scan December 15, 2023 to December 22, 2023 are summarized in this Round-Up. ITAT deletes disallowance of Long Term Capital Loss

This weekly round-up analytically summarises the key stories of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) reported at taxscan. in, from January 15 to January 21, 2023. Earlier Payments made through Cenvat Account

This weekly round-up analytically summarises the key stories of the Supreme Court & High Court cases reported at taxscan.in, from March 30th, 2024 to April 5th, 2024. SUPREME COURT Challenge on Interest under sub-section (1)

Overview Under an ESOS, a company grants options (right without any obligation) to acquire a certain number of shares in the company or its holding/subsidiary company generally at a predetermined price (exercise price) within a

This Annual Case Digest analytically summarizes the key stories related to Tax judgements of various High Courts in India reported in Taxsca.in during the year 2023. These stories include judgements and observations of High Courts

Introduction India is en-route to turn itself into a 21st-century super-economy fuelled by the unprecedented growth of its business enterprises. The business may grow in two ways - either in an organic way or inorganic.

Introduction The concept of Corporate Social Responsibility (CSR) was introduced earlier under the Companies Act, 1956 on a voluntary basis and later was introduced as the mandated provision under the Companies Act, 2013 (hereinafter referred

This weekly round-up analytically summarises the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during the previous week from December 16 to December 22, 2023. Relief to Adani Power: SC dismissed SLP

This weekly round-up analytically summarises the key tax judgements of the Supreme Court and all High Courts reported at Taxscan.in during the previous week from May 06 to May 12 2023. Official Liquidator Liable to

Supreme Court Reviews Tamil Nadu Govt’s Appeal against Madras HC’s Decision to Strike Down of Online Gaming Ban Law: Next Hearing on September 22 On September 18, 2023, a crucial legal proceeding unfolded as the