Supreme Court

Roberts court hands major wins to Trump, conservative movement in 2023-24 term

Roberts court hands major wins to Trump, conservative movement in 2023-24 term

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Former President Donald Trump loomed large over the Supreme Court’s 2023-24 term. The presumptive Republican presidential nominee for 2024 brought two cases to the justices and fared well in both; Trump could also benefit from the decision in a third case, brought by a defendant charged in the Jan. 6 attacks on the U.S. Capitol.

But more broadly, the three justices that Trump nominated during his time in office cemented a 6-3 conservative majority that pushed the court further … Read the rest

Civil Law

Salary reimbursement of seconded employees not taxable in the hands of foreign company: Delhi ITAT

Salary reimbursement of seconded employees not taxable in the hands of foreign company

The Hon’ble Income Tax Appellate Tribunal (“ITAT”), Delhi has recently held that salary reimbursement of seconded employees paid to the original employer without any profit element is not taxable as fee for technical services.

This case[1] pertains to Ernst and Young LLP, USA (“EY USA”), which is set up in the US. It had sent its employees on secondment (“Seconded Personnel”) to work with various EY member firms in India (“EY India”). … Read the rest