Permanent Establishment in International Taxation
Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain*

Tax reassessment notice TOLA
Case BriefsSupreme Court

The Court stated that TOLA will continue to apply to the Income Tax Act after 1-4-2021 if any action or proceeding specified under the substituted provisions of the Income Tax Act falls for completion between 20-3-2020 and 31-3-2021.

madras high court
Case BriefsHigh Courts

“The application for grant of a patent of addition cannot be filed earlier than the date of filing of the application for grant of patent for the main invention; it cannot be granted before grant of the patent for the main invention; the term of the patent of addition shall not exceed that of the main invention, even if granted later than the main invention”

maternity benefits
Case BriefsSupreme Court

“The expression “discharge” is of wide import, and it would include “discharge on conclusion of the contractual period”.”

Cyril Amarchand MangaldasExperts Corner

by Ankoosh Mehta*, Smruti Shah**, Neham Tayal***, Durga Agarwal†, King Dungerwal‡