ODI Draft Regulations

Key Takeaways:

  • ODI Draft Regulations
  • Major Amendments
  • Round tripping allowance
  • Miscellaneous

Scrapping Of Retro Tax Provisions: A Revival Of Overseas Interest In India

Key Takeaways:

  • Scrapping of Restrospective effect of Taxation
  • Indirect transfer of assets not taxable before 28th May 2012
  • Vodafone case analysis
  • Draft notification to implement the amendment

Advance Tax Liability When TDS Not Deducted By Payer

Key Takeaways:

  • Facts of the case
  • Issues and Orders
  • Contention of the parties
  • Observations of Honourable Supreme Court
  • Conclusion and way forward

Revamped Taxation on Dissolution or Reconstitution of Firm

Key Takeaways:

  • Analysis of section 45(4), section 9B of the Income Tax Act and Rule 8AA and Rule 8AB of Income Tax Rules
  • Illustrations to understand the relevant impact
  • Critical Issues concerned with the provisions

Disallowance U/S 14A

Key Takeaways:

  • Facts of the case
  • Issues and Orders of the case
  • Contention of the parties
  • Observations by Honourable Supreme Court
  • Conclusions

Denial OF Exemption U/S 10(23C)

Key Takeaways:

  • Facts and Issues of the case
  • Observations of Honourable Supreme Court
  • Conclusion and way forward

Cancellation of Registration of Trust U/S 12AA

Key Takeaways:

  • Facts of the case
  • Issues and orders of the case
  • Observation of the case
  • Contentions at the forums
  • Conclusion and way forward

Incorporating a Company in Dubai Mainland

Key Takeaways:

  • Dubai as a destination
  • Registration of a company
  • Obtaining Investor visa
  • Opening Bank Account
  • Miscellaneous

Withholding on Gratuity Payment Supreme Court of India

Key Takeaways:

  • Facts of the case
  • Issues and Orders of the case
  • Contention of the parties
  • Observations by Honourable Supreme Court
  • Conclusions

Fallacious Disregarding of Transactions That Result in A Tax Benefit to the Assessee

Key Takeaways:

  • Facts of the case
  • AO’s contention
  • Ruling of CIT(A) and issues for consideration of the ITAT
  • Observations of ITAT
  • Final Ruling
  • Way Forward