Tag #incometaxcompliance

Income Tax

Income Tax Officer vs. Thanjavur District Central Co-operative Bank Ltd., Madras High Court

income tax

Background & Case Facts: This landmark Madras High Court case involved a legal challenge to the constitutional validity of Section 194N of the Income Tax Act, 1961. Section 194N mandates the deduction of tax at source (TDS) at 2% on…

Legal Terminus
September 16, 2025

Income Tax

Delhi High Court’s AWS Income Tax Ruling: What Every Indian Business Needs to Know

income tax

Background & Context: Imagine running an Indian business that pays Amazon Web Services (AWS), the world’s biggest cloud company, for online data storage, servers, and software. For years, there was confusion: Should these payments be taxed as “royalty” or “fees…

Legal Terminus
September 1, 2025