Bringing you the Best Analytical Legal News
Petitioner contended that such discrimination between petitioner and other assesses who were supplying any other goods/service to related persons, being arbitrary and without any rational nexus, is violative of Article 14 and Article 19(1)(g) of the Constitution.
“A decision in a case takes its flavour from the facts of the case and the question of law involved and decided.”
by Kartik Sharma†
Rajasthan Appellate Authority for Advance Ruling: The Bench of Pramod Kumar Singh, Member (Central Tax) and Ravi Jain, Member (State Tax) while
DTAA provisions must be treated as law and followed by Indian courts, notwithstanding what may be contained in the Income Tax Act to the contrary, unless more beneficial to the assessee.
Income Tax Appellate Tribunal (ITAT), Mumbai: The Bench of Pramod Kumar (Vice President) and Pavan Kumar Gadale (Judicial Member) allows Foreign Tax Credit
In the context of Alternate Investment Funds (AIFs), references have been made to the Central Board of Direct Taxes (the Board) seeking