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Director of Income Tax (International Taxation) vs. KLM Royal Dutch Airlines & Lufthansa German Airlines Taxability of Technical and Ground Handling Services Rendered Under IATP Pooling Arrangements – Scope of Article 8 of India-Germany and India-Netherlands DTAAs
Facts of the CaseThe matter concerned multiple connected appeals before the
Delhi High Court involving the Revenue and two international airlines, namely KLM
Royal Dutch Airlines and Lufthansa German Airlines. Both air...
Modes of Creation of HUF (Hindu Undivided Families)
Modes of Creation of HUF (Hindu Undivided Families)How HUF comes into existenceA Hindu male with his wife and children automatically constitutes the HUF. The HUF is a creature of Hindu Law. It cannot be created by acts o...
Rights and Duties of Income Tax Department during Search and Seizure operation
Rights and Duties of Income Tax Department during Search and Seizure operation[A] Income Tax Department - Rights Following are the rights of the officer to whom a...
Taxability of Specified Agreement under the provisions of Section 45(5A) of the Income Tax Act, 1961
Taxability of Specified Agreement under the provisions of Section 45(5A) of the Income Tax Act, 1961Sub-section (5A) was inserted in section 45 of the Income-tax Act (the Act) with effect from 01.04.2018, i.e., from the ...
Rights and Duties of Persons Searched during Income Tax search and seizure operation
Rights and Duties of Persons Searched during Income Tax search and seizure operationTo face the situation efficiently, it is extremely important to understand some of Income Tax law on the subject. Lack of knowledge lead...
Taxability of Specified Agreement under the provisions of Section 45(5A) of the Income Tax Act, 1961
Taxability of Specified Agreement under the provisions of Section 45(5A) of the Income Tax Act, 1961Sub-section (5A) was inserted in section 45 of the Income-tax Act (the Act) with effect from 01.04.2018, i.e., from the ...
Income Tax Survey - An Introduction
Income Tax Survey - An IntroductionAs we are aware that the Income Tax Department may take recourse to the provisions of sections 132 and 133A and to verify whether the Income-tax Returns filed/to be filed by an assessee...
Historical and legislative background of powers of Search & Seizure under the Income Tax Law
Historical and legislative background of powers of Search & Seizure under the Income Tax LawUnder common law, a house of a citizen was considered as his castle and nobody including the State could invade the privacy ...
Pr. Commissioner of Income Tax (Central)-1 vs Jaipuria Infrastructure Pvt. Ltd. | Scope of Section 153A Additions in Absence of Incriminating Material | Delhi High Court
Facts of the CaseThe dispute arose in relation to Assessment Years 2006-07 and
2007-08, wherein the assessee had claimed expenditure relating to suppliers in
the ordinary course of business. For AY 2007-08, the Assessi...
Income Tax Rebate under section 87A of the Income-Tax Act, 1961
Income Tax Rebate under section 87A of the Income-Tax Act, 1961Section 87A of the Income Tax Act, 1961 provides that an assessee, being an individual resident in India, whose total income does not exceed five hundred tho...