Special Bench of Tribunal confirms restrictive interpretation of section 206AA for non-residents

Special bench of ITAT dealt with the issue “whether section 206AA of the Income-tax Act, 1961 (‘the Act’) overrides the Double Taxation Avoidance Agreement (‘tax treaty’)

Major Changes Proposed In The New Model GST Law

The countdown to the implementation of a Goods and Services Tax (GST) on April 1, 2017 continues. The government on November 26, made available a revised copy of the Model GST law.

Addressing the Key Areas of GST

The passage of 122nd Constitution Amendment Bill (CAB) (proposed for Goods & Services Tax (GST)) through the Rajya Sabha marks one of the finest reforms in Indian indirect tax history.

Model GST Law - Expert Comments

Views and Comments of some Indirect Tax Experts on the Model GST Law