India: Ruling on application of equalisation levy on intermediaries (DCIT v. Prakash Chandra Mishra)
Progress
Current status
in force
07 Oct 2022 in force
Scope
Implementers
India
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
platform intermediary: e-commerce
Government Branch
judiciary
Government Body
court
Implementation Level
national
Timeline of events
Issued Tax Appellate Tribunal ruling on application of Equalisation Levy on Intermediaries
On 7 October 2022, the Jaipur bench of the Income Tax Appellate Tribunal (ITAT) issued a ruling on the appellate case DCIT v. Prakash Chandra Mishra (TA No. 305/JPR/2022). This is the first ruling clarifying the scope of the Finance Act of 2016 sinc…
SourceEvent type
civil lawsuit
Action type
ruling
Government branch
judiciary
Government body
court