12A registration grants income tax exemption to charitable institutions, while 80G registration enables donors to claim tax deductions—making both essential for tax efficiency, credibility, and sustainable NGO operations.
Freelancers are treated as suppliers of services under GST, and registration depends on turnover, nature of services, and type of clients.
Capital gain taxation explained with key highlights on holding periods, STCG vs LTCG rates, indexation benefits, property exemptions, debt fund updates, and smart tax-saving strategies when selling assets.
Capital gains on shares & mutual funds explained simply—holding period, STCG/LTCG rates, ₹1.25L exemption, debt fund rules & smart tax-saving tips to keep more profit.
Tax harvesting is a planned approach to buying and selling investments so that your tax liability is minimized without disturbing your long-term investment goals.
Home loan tax benefits in India allow deductions on principal repayment (up to ₹1.5 lakh under Sec 80C) and interest payments (up to ₹2 lakh under Sec 24(b)
Delhi High Court in CIT (IT) vs. Telstra Singapore Pte Ltd. (2024) rules that bandwidth services are not royalty under the India–Singapore DTAA, clarifying cross-border tax treatment.
💻 SAIC Motor Overseas Intelligent Mobility Technology Co. Ltd. vs. ACIT (IT) – Delhi ITAT on Taxability of Software Payments under India–China DTAA (2024) 📌 Background The taxation of cross-border software payments has been one of the most litigated areas under Indian international tax law. A recurring controversy is whether payments for software constitute “royalty” […]
💻 CIT (IT-3) vs. Lucent Technologies GRL LLC Bombay High Court on Software Payments Not Being Royalty (2024) 📌 Background Whether payments for computer software qualify as “royalty” under Section 9(1)(vi) of the Income-tax Act and Article 12 of the India–USA DTAA has been one of the most litigated issues in international taxation. For years, […]
🌐 DCIT vs. Google Ireland Ltd. Bangalore ITAT on Online Advertisement Revenue, Royalty & FTS under India–Ireland DTAA (2024) 📌 Background The taxation of digital advertising revenues earned by multinational technology companies has been one of the most contentious issues under Indian international tax jurisprudence. The Revenue has consistently attempted to characterise payments for online […]
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