We are pleased to share with you a copy of our in-house publication – “TaxBuzz”, wherein we have analysed the recent ruling of the Delhi High Court in NIIT Foundation. The High Court has, in the said ruling, adopting a pragmatic approach, interpreted the meaning and scope of “education” under section 2(15) of the Income […]
We are pleased to share with you a copy of our in-house publication – “TaxBuzz”, wherein we have analysed the recent ruling of the Delhi High Court in Anindita Sengupta. The High Court in the said ruling, has delved into aspects relating to applicability of directions issued by Hon’ble Supreme Court in Ashish Agarwal under […]
Payment of royalty on the sales made to the associated enterprise has always been disputed by the Indian Transfer Pricing department as not satisfying the arm’s length test. In a recent ruling[1], the Hon’ble Delhi Bench of Tribunal was pleased to delete the transfer pricing adjustment made in respect of payment of royalty on invoices […]
We are pleased to share with you a copy of our in-house publication – “TaxBuzz… Vaish in Courtroom”, wherein we have analysed the recent ruling of the Delhi High Court in a batch of matters titled Ojjus Medicare Pvt Ltd. The High Court in the said ruling, has delved into aspects relating to determination of […]
The Union Budget, 2023 has been presented in the backdrop of a volatile geopolitical and economic environment. However, the Budget does a good balancing act, staying course to meet the target to cut down on the fiscal deficit and at the same time focusing on the increased capital outlay to bolster growth. From the Direct-tax […]
We are pleased to share with you a copy of our in-house publication – “TaxBuzz…”, wherein we have analysed the recent ruling of the Supreme Court in a batch of matters titled New Noble Education Society. The Supreme Court in the said ruling, has delved into aspects relating to registration of ‘education institutions’ under section […]
