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Delhi ITAT denies DTAA benefit: TRC insufficient without economic substance Hareon Solar Singapore Pvt. Ltd. ('Assessee'), incorporated in Singapore in April 2015, is a wholly owned subsidiary of Hareon Solar Co. Ltd., Hong Kong ('H Co
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Delhi ITAT denies DTAA benefit: TRC insufficient without economic substance

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Non-Applicability of Section 56(2)(x) to Share Buy-Back transactions Globe Capital Market Ltd (‘Assessee’), is engaged in the business of the share broking and clearing of trades. During the course of assessment under section 153A of
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Non-Applicability of Section 56(2)(x) to Share Buy-Back transactions

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Amendments in FDI Policy in relation to investments from countries sharing land border with India 1.1    Press Note 2 dated 17.4.2020: •      In order to curb opportunistic takeovers / acquisiti
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Amendments in FDI Policy in relation to investments from countries sharing land border with India

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Flat received in lieu of surrender of tenancy rights not taxable under section 56(2)(x) The Assessee1 is an individual and carrying on the business commission agent related to chemical distribution. The Assessee was allotted property
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Flat received in lieu of surrender of tenancy rights not taxable under section 56(2)(x)

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