Enhancing Tax Transparency on Foreign Assets & Income: Understanding CRS & FATCA
Enhancing Tax Transparency on Foreign Assets & Income: Understanding CRS & FATCA A. Purpose of CRS and FATCAIn this globalized economy,...
Main Features of the Four Labour Codes
Main Features of the Four Labour Codes India has consolidated 29 central labour laws into 4 Labour Codes to simplify compliance, improve ease of doing business, and enhance worker protection.The four Codes are:
DTAA Rate vs. Section 206AA – Whether 206AA Overrides a Treaty Rate When Non-Resident Has No PAN
DTAA Rate vs. Section 206AA – Whether 206AA Overrides a Treaty Rate When Non-Resident Has No PAN ?(Delhi High Court: CIT (Intl. Tax)-1 v. Air India Ltd., [2023] 456 ITR 117)** Core Issue: Whether in the case of a non...
Scope of Total Income [Section 5]
Scope of Total Income [Section 5]The Scope of Total Income is defined by the residential status of a taxpayer. Based on whether an individual or entity is a resident, RNOR, or non-resident, different types of income will be include...
Validity of Reassessment Notices under Section 148: Whether Jurisdiction Lies with JAO or FAO?
Validity of Reassessment Notices under Section 148: Whether Jurisdiction Lies with JAO or FAO?Delhi High Court Judgment:-Inder Dev Gupta & Others v. ACIT, Central Circle-2, Delhi-Judgment dated 21 November 2025, Delhi ...