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Direct Tax Amicus: October 2019

The article in this issue of Direct Tax Amicus examines some of the hurdles likely to be encountered by the taxpayers while claiming the deduction under Section 80JJAA of the Income Tax Act, 1961.

Direct Tax Amicus: September 2019

The interpretation of the ‘make available’ clause in respect of Fees for Included Services (FIS) in the India-US DTAA had been matter of much debate. In the recent ruling on the taxability of reimbursement received

Direct Tax Amicus: August 2019

Keeping the cash in check By Shashank Sharma The article in this issue of Direct Tax Amicus focusses on how various government policies are being formulated to encourage a less cash economy in India. Earlier

Direct Tax Amicus: July 2019

Tax incentives for affordable housing: An analysis By Tanmay Bhatnagar In the wake of recent Budget speech of the Finance Minister, which mentioned Govt’s objective of housing for all by 2022, two am

Direct Tax Amicus: June 2019

ALP of Depreciable Capital Asset purchased from an associated enterprise – To compute or not compute by Sriram Vijayaraghavan The article in present issue of Direct Tax Amicus discusses re

Direct Tax Amicus: May 2019

Director’s liability under the Income tax law – An insight By Bharathi Krishnaprasad Legislations in India impose various liabilitie

Direct Tax Amicus: April 2019

Prosecution under Section 276C of Income-tax Act, 1961 – An Overview By Ravi Sawana Section 276C of the Income Tax Act provides for prosecution where an assessee has wilfully attempted to e

Direct Tax Amicus: March 2019

Dichotomy between gross and net amount - Analysis of Vijay Industries Judgment By Mahendra Singh Section 80HH of Income Tax Act provides for deduction in respect of profits and ga

Direct Tax Amicus: February 2019

Taxes on online gaming – Resolving the TDS anagram By Neha Sharma As per Section 194B of the Income Tax Act, the payer is to deduct TDS at the time of payment on the amou

Direct Tax Amicus: January 2019

Liaison Office as PE under India-US DTAA By Tanmay Bhatnagar A liaison office under the Foreign Exchange Regulations is not supposed to undertake any comme

Direct Tax Amicus: December 2018

Conversion of company to LLP - Capital gains tax implications By Prerana Priyanshu Conversion into Limited Liability Partnership (LLP) is becoming a popular choice for many existing companies. One of the cru

Direct Tax Amicus: November 2018

Privity of contract and locus with a source of income – A test of diversion by overriding title By Prachi Goel & Saurav Sood Deduction of allocation of distributable surplus as expend