Wednesday, February 24, 2010

Service Tax

E-payment of Service Tax & E-filing of ST Return made mandatory in case of payment of Service Tax above Rs. 10 lakhs [Source :]

Income tax

IT - Commission paid for sale of SIM card, pre-paid or post-paid, is commission as envisaged under section 194H [Del.] : Source :


Reference in Art. 13(3)(c) of Indo-Canada DTAA is to “any copyright” and not to “any right” for purpose of terming a payment as ‘royalty’ [Del.] :