Insights
ITAT clarifies on scope of the term ‘shares’ in the context of India-Mauritius DTAA, holds that having TRC is sufficient for claiming treaty benefits
The Explanation to Rule 89(4) cannot apply retrospectively
ITAT clarifies on scope of the term ‘shares’ in the context of India-Mauritius DTAA, holds that having TRC is sufficient for claiming treaty benefits
Stay granted for proceedings initiated post completion of GST audit, for same period
Interest on late payment of TDS –Definition of ‘Month’ for computing Interest
GST Alert – CGST & IGST Amendment Bills