Taxmantra Global is battle-ready for the COVID-19 outbreak with full client delivery capability intact

At the time of penning this, the COVID-19 crisis is increasing exponentially all over the world. Global leaders and organizations are doing their best to manage this crisis. Even so, the boundaries are getting severely stretched. However, it is not just a macro crisis that needs to be handled at a global level.

Blogs

LIBOR plus 200 basis points appropriate method for arms length price for interest on loan

Direct Taxes (including International Taxation) | By ALOK PATNIA | Last updated on Oct 5, 2017

In the Bhansali & Co. vs. Assistant Commissioner of Income-tax, it was held that Interest charged as LIBOR plus 200 basis points on f...

No reassessment if there is no failure on the part of the assessee to disclose material fact duri...

Direct Taxes (including International Taxation) | By ALOK PATNIA | Last updated on Oct 5, 2017

In Global Signal Cables (India) (P.) Ltd. Vs. Deputy Commissioner of Income Tax, it was held that after the expiry of 4 years, no reasses...

Capital gain chargeable on sale of assets if case is not of succession

Direct Taxes (including International Taxation) | By ALOK PATNIA | Last updated on Oct 5, 2017

In the Ana Labs vs. Deputy Commissioner of Income Tax, the High Court of Andhra Pradesh held that where the assessee firm sold its assets...

Charges collected for late filing of TDS return is a fees and not a tax

News & FAQs | By ALOK PATNIA | Last updated on Nov 25, 2015

The fee sought to be levied under section 234E for late filing of TDS return is not a tax that is sought to be levied on the deductor. If...

Legal expenditure for acquisition of a brand shall be revenue expenditure

Direct Taxes (including International Taxation) | By ALOK PATNIA | Last updated on Oct 5, 2017

Recently in Deputy Commissioner of Income Tax vs. Pan India Food Solutions (P) Ltd., it was held that the legal expenses incurred to acqu...

Appeal not maintainable when the assessment is made on the basis of consent of the assessee

Direct Taxes (including International Taxation) | By ALOK PATNIA | Last updated on Oct 5, 2017

Recently in Deep Kukreti vs. Commissioner of Income-tax, it was held that the appeal shall not be maintainable when the assessment is mad...

Black money will ever convert to white???

News & FAQs | By ALOK PATNIA | Last updated on Oct 1, 2015

Black money, a topic which is always been talked about. This had always been center for discussion in general public, government etc. Ban...

Software Development service and Software related services shall not be compared for TP

Direct Taxes (including International Taxation) | By ALOK PATNIA | Last updated on Oct 5, 2017

In Lear Automotive India (P.) Ltd. vs. Assistant Commissioner of Income-tax, it was held that a company providing exclusive software rela...

Availability of interest free funds for tax free investments then interest expense not to be disa...

Direct Taxes (including International Taxation) | By ALOK PATNIA | Last updated on Oct 5, 2017

In Deputy Commissioner of Income-taxvs. Gujarat Narmada Valley Fertilizers Co. Ltd., it was held that the assessee having the interest fr...

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