HC declines to entertain Issues not raised before statutory authority
Delhi High Court declines to entertain certain issues raised in appeals due to failure to raise them before the statutory authority.
Source: taxguru.in
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Supreme Court Weekly Round-Up (18-24th September)
Supreme Court Comes To Rescue Of Party Who Filed Cheque Bounce Case In Wrong Court After Noting He Got Incorrect Legal AdviceCase title: Bijoy Shankar Mishra v. State of JharkhandCitation: 2023...
Source: livelaw.in
Dividend Income From Indian Entity's Establishment In Oman Having 'Permanent Establishment' Status Under DTAA Not Taxable In India: Supreme Court
The Supreme Court has held that if an Indian Entity’s Establishment is operating in Oman and has a ‘Permanent Establishment’ status under Double Taxation Avoidance Agreement (“DTAA”), then the...
Source: livelaw.in
Supply of rolling stock not taxable in India as transfer of title took place outside India
ITAT Delhi held that the receipts from offshore supply of rolling stock (train sets) cannot be taxable in India as the transfer of title over the goods has taken place outside India.
Source: taxguru.in
Russia and Tax "Black-Lists" | White & Case LLP
On 14 February 2023, the Council of the European Union approved adding Russia to the EU list of non-cooperative jurisdictions for tax purposes (the "EU List") (official publication on...
Source: jdsupra.com