🌐 CIT (IT) vs. Infosys Ltd. Karnataka High Court on Section 206AA vs. DTAA Rates for TDS on Royalty/FTS (2024) 📌 Background Tax deduction at source (TDS) provisions for payments made to non-residents often raise significant interpretational issues—especially where domestic law mandates a certain withholding rate, but the applicable Double Taxation Avoidance Agreement (DTAA) prescribes […]
Amendment, Cancellation & Revocation of GST RegistrationA Complete Professional Guide GST registration is the legal identity of a taxpayer under the Goods and Services Tax regime. Once registration is granted, a business must ensure that its details remain accurate and updated throughout its lifecycle. Situations may arise where business particulars change, operations cease, or the […]
Types of GST Registration A Complete Guide for Businesses & GST Professionals A Complete Guide for Businesses & GST Professionals: GST registration is the foundation of India’s Goods and Services Tax framework. Every business, depending on its nature of operations, turnover, and place of business, must obtain the correct category of GST registration to ensure […]
Persons Liable and Not Liable for GST Registration Persons Liable and Not Liable for GST Registration: GST registration is the foundation of the Goods and Services Tax framework in India. It determines when a business or individual becomes legally responsible to collect GST, issue tax invoices, pay taxes, and claim input tax credit (ITC). An […]
GST Registration – Latest Amendments in GST registration The Goods and Services Tax (GST) remains foundational to India’s indirect tax architecture. A crucial gateway to this ecosystem is GST registration — without which businesses cannot legally collect GST, claim input credit, or issue compliant tax invoices. This guide covers not just the core principles of […]
GST Registration – Complete Guide for Businesses and GST Professionals Goods and Services Tax (GST) has emerged as the backbone of India’s indirect tax structure. Introduced with the intent to unify diverse State and Central taxes, GST ensures transparency, seamless credit flow, and ease of doing business. At the core of this system lies GST […]
📱 CIT (IT) vs. ZTE Corporation – Supreme Court on Non-Taxability of Software Embedded in Telecom Equipment under India–China DTAA (2024) 📌 Background The taxation of payments for software embedded in imported equipment has been a recurring controversy under Section 9(1)(vi) of the Income-tax Act, 1961. The Revenue has often argued that such payments constitute […]
☁️ CIT (IT) vs. MOL Corporation Supreme Court on Non-Taxability of Software Sales and Cloud Subscription Fees under India–USA DTAA (2024) 📌 Background The taxation of software sales and cloud-based subscription services under Indian income tax law has been a recurring issue, particularly regarding their classification as “royalty” under Section 9(1)(vi) of the Income-tax Act, […]
💻 CIT (IT) vs. Microsoft Regional Sales Pte. Ltd – Supreme Court on Software Revenue Not Taxable as Royalty under India–USA DTAA (2024) 📌 Background The characterization of income from the sale of software — whether as “royalty” or “business income” — has long been a critical issue in international taxation. Indian tax authorities have […]
🧾 CIT vs. Infosys Ltd Supreme Court on TDS under Section 206AA vis-à-vis DTAA (2024) 📌 Background Tax Deduction at Source (TDS) under Section 206AA of the Income-tax Act, 1961, mandates deduction at a higher rate (20%) if the deductee fails to furnish a Permanent Account Number (PAN). However, where the payment is made to […]
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