Insights

Filter by Category

Lease Aircrafts and Their Taxability in India : Sunflower Aircraft Leasing Limited v. Assistant Commissioner of Income Tax

Transfer Pricing and Characterization of an Entity : Netflix Entertainment Services India LLP v. Deputy Commissioner of Income Tax

Anti-fragmentation Rule and Business Activities of a Foreign Enterprise in India : RGA Services International Reinsurance Company v. DCIT

Proportionate Reduction as ‘Transfer’: Principal Commissioner of Income Tax v. Jupiter Capital

GST 2.0 Reforms

Doctrine Of Mutuality and GST: Indian Medical Association v. Union of India

Rectification Of Errors In Returns: CBIC v. Aberdare Technologies

Issuance Of Summons Not Considered ‘Initiation of Proceedings’: Armour Security (India) Ltd. v. Commissioner, CGST

Understanding The Scope Of ‘Undue Hardship’: Deputy Director v. Google India