taxation

DTAA – Double Tax Avoidance Agreement: Insights

In today's interconnected global economy, entrepreneurs are increasingly expanding their businesses across international borders. However, along with the opportunities come challenges, one of which is navigating the complex realm of taxation. Double taxation, wherein...

Gujarat high court explains the constitutional mandate of taxation.

A. Facts In view of the judgment of the apex court, dated 22.09.2017, in case of another dealer, Addl. Commissioner issued revision notice on 06.11.17 u/s 75 of the GVAT Act. On 16.03.2018, the high court...

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