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Tiger Roars, Tax Uncertainty Soars! – The Ultimate “Upside Down” of International Tax Jurisprudence in India

Feb 25, 2026 | Tax

DDT – Tax On Shareholder – DTAA Applicable!!

Feb 03, 2026 | Tax

Non-Compete Fee Allowable as ‘Business Expense’!!

Feb 03, 2026 | Tax

Tiger Roars, Tax Uncertainty Soars! –The Ultimate “Upside Down” of International Tax Jurisprudence In India

Jan 31, 2026 | Tax

Supreme Court Rules on Taxability of Capital Gains in India – Denies Mauritius Tax Treaty Benefits and GAAR Grandfathering Protection

Jan 21, 2026 | Tax

ITAT Rules on Interplay between Section 115BAA and Section 112 of ITA

Dec 18, 2025 | Tax

India Notifies New India-Qatar DTAA: Key Changes and Implications

Dec 18, 2025 | Tax

No Footprint, No PE: Delhi HC’s Recent Ruling on Virtual Service PE under India-Singapore DTAA

Dec 18, 2025 | Tax

Remote but Relevant? – OECD’s 2025 Update on ‘Home’ as a ‘Place of Business’

Dec 18, 2025 | Tax

Tax enforcement actions and White-Collar Crime Defence at India Inc. – Ordeal for organisations, anguish for stakeholders?

Dec 15, 2025 | Compliance & Investigation / White–Collar Crime Tax

Temporary Lull Not Cessation of Business – Rules Supreme Court!

Nov 21, 2025 | Tax

Discretion, Not Default – Penalty under the Black Money Act

Nov 21, 2025 | Tax

Important Takeaways from the Judgment of the Telangana High Court on GAAR

Nov 05, 2025 | Dispute Resolution Tax

Skill or Sin? The Tax Twist in India’s Gaming Laws

Oct 28, 2025 | Corporate / Mergers & Acquisitions Tax

What’s Equity Got to Do with It? Supreme Court’s Forked Path of Divergence

Oct 08, 2025 | Dispute Resolution Tax

Profit Attribution to PE: Examining the Hyatt Ruling – Part I

Oct 06, 2025 | Tax

Bombay HC Clarifies Position on Incidence of GST Liability in Case of Joint Development Agreements

Sep 30, 2025 | Real Estate Tax

Assessments Under Section 201 – A Nightmare Awaiting Manifestation

Sep 29, 2025 | Tax

GAAR or not? Telangana High Court Clarifies on Market Trades

Sep 22, 2025 | Tax

ITAT Clarifies Impact of Multilateral Instrument in Light of SC’s Nestle SA Ruling

Sep 22, 2025 | Tax

Permanent Establishment Rigmarole: Supreme Court Decides in Case of Hyatt International

Sep 05, 2025 | Tax

CBDT Circular on AIFs Read Down by Delhi HC

Sep 05, 2025 | Tax

Morgan Advanced Materials plc on the sale of Morgan’s India molten metals systems business to Vesuvius plc.

Aug 28, 2025 | Corporate / Mergers & Acquisitions Tax

“Other Income” of a Non-Resident – Adjustment against Loss Incurred by a Permanent Establishment

Jul 07, 2025 | Tax

Delhi HC rejects CBDT’s Endeavor of Prescribing Limitation through a Circular in the Absence of Statutory Backing

Jul 07, 2025 | Tax

Section 263 Proceedings – How Far Can The Wings Be Stretched?

Jul 07, 2025 | Tax

Transfer Pricing 2025

May 01, 2025 | Tax

Waterfield Advisors secured USD$ 18 million in a round led by Jungle Ventures.

Feb 26, 2025 | Tax Venture Capital

The Hon’ble High Court of Delhi has settled the legal position on the applicability of the Mutual Agreement Procedure (“MAP”) on non-covered transactions.

Feb 21, 2025 | Tax

The ‘PE’rsonality Test: Delhi High Court Decides Upon Whether Seconded Employees Lead to Creation of Permanent Establishment

Feb 11, 2025 | Tax

CBDT Issues Guidance on Application of Principal Purpose Test under India’s Tax Treaties

Feb 11, 2025 | Tax

CBDT Issues Guidance on Application of Principal Purpose Test under India’s Tax Treaties

Jan 29, 2025 | Tax

Limiting the Limitation to Draft Orders: Awaiting SC’s Verdict!

Dec 10, 2024 | Tax

Tiger Global Saga – Eligibility to Mauritian Tax Treaty Benefits

Dec 09, 2024 | Tax

Reassessment Notices – TOLA – Passes the Test of Limitation!!

Dec 09, 2024 | Tax

Retrospective Applicability of Benami and Black Money Act – A Lis with Many Facets

Dec 09, 2024 | Tax

A Jurisdiction Scepticism: In Person or Behind the Screens

Dec 09, 2024 | Tax

Evolving Jurisprudence around Attribution of Profits to Permanent Establishment in India

Dec 09, 2024 | Tax

Beyond Boundaries: The Tax Troubles of Secondment

Nov 26, 2024 | Tax

Current Trend in Taxation of Stock Options

Sep 30, 2024 | Employment Labour & Benefits Tax

Impact of the proposed notification in the Protocol of the India-Mauritius Double Taxation Avoidance Agreement to include Principal Purpose Test

Sep 18, 2024 | Tax

Off-shore Consulting Services Rendered to BCCI for Organising IPL Not Taxable as Fees for Technical Service

Sep 02, 2024 | Tax

Within Margin – Set-off of Refunds in case of Liquidation of a Company

Sep 02, 2024 | Tax

Finance Bill, 2024: Key Direct And Indirect Tax Amendments

Jul 24, 2024 | Tax

Applicability of MAP on Non-MAP transactions?

Jul 12, 2024 | Tax

Evolving Jurisprudence Around General Anti-Avoidance Rule

Jul 12, 2024 | Tax

Introduction of Principal Purpose Test in India – Mauritius Tax Treaty

May 03, 2024 | Tax

MFN Clause in India-Spain DTAA invoked !!

May 03, 2024 | Tax

Digital Commerce – Let It Fly

Apr 01, 2024 | E–Commerce & Retail Tax

Main Street Capital Corporation on Indian aspects of its acquisition (through its portfolio company Gulf Manufacturing LLC) of the Maass Global Group

Mar 29, 2024 | Banking & Finance Corporate / Mergers & Acquisitions Tax

“Man in the Middle”: SC Settles Issue of TDS on Mobile SIM Cards Distributors, Distinguishes ‘Singapore Airlines’

Mar 28, 2024 | Tax

“Change of Opinion” – A Valid Safeguard in New-Reassessment Regime!!

Mar 28, 2024 | Tax

Invocation of PMLA in Income-tax Prosecution – “Impermissible”!!

Mar 28, 2024 | Tax

India’s Reservations on Amount B Show Doubts on Implementation

Mar 26, 2024 | Tax

Permanent Establishment – Attribution of Profits When There Are Losses

Feb 16, 2024 | Tax

Benami Property – Evolution of Fresh Jurisprudence Regarding Retrospective Application of Amended Definition

Feb 16, 2024 | Tax

Invocation of PMLA to expand Income-Tax Prosecution Ambit: Abuse of Legal Process?

Nov 30, 2023 | Compliance & Investigation / White–Collar Crime Tax

SC Decision in Nestle – Most-Favored Nation Clause under Tax Treaties Rendered Redundant!!

Nov 20, 2023 | Tax

At Revenue’s Expense: SC Characterises Payment of Telecom License Fee as Capital Expenditure

Nov 20, 2023 | Tax

Dark Days for Treaty Interpretation

Nov 07, 2023 | Tax

Indian Tax Tribunal Considers Rules on Denial of Treaty Benefits

Oct 27, 2023 | Tax

Overlapping Laws of Limitation for Assessment Year 2019-20

Oct 09, 2023 | Tax

Consideration Paid for Buyback of Shares Under Court Approved Scheme Prior to Amendment of Section 115QA – Taxable as Deemed Dividend?

Oct 09, 2023 | Tax

Binding Precedents!! Not So Binding After All!!

Sep 21, 2023 | Tax

Document Identification Number Saga Continues – Bizarre Attempt to Read Equity in Tax!

Aug 31, 2023 | Tax

Tax Sparing Principles in Double Taxation Avoidance Agreement

Aug 31, 2023 | Tax

AZB’s Tax Contribution in LIR’s 3rd edition (August 2023)

Aug 16, 2023 | Tax

Limitation on Invocation of Limitation of Relief Clause!

Jul 31, 2023 | Tax

Principle of Aggregation – Permanent Establishment

Jul 31, 2023 | Tax

Angel Tax Development – Expansion of Scope and Exemptions

Jul 28, 2023 | Tax

GST Council recommends uniform levy of 28% GST on online gaming: What’s next?

Jul 25, 2023 | Tax Technology Media and Telecommunication

BAR: The Unfulfilled Promise of AAR?

Jul 04, 2023 | Tax

Limitation Provisions – Reassessed!

Jun 30, 2023 | Tax

Sale of Renewable Energy Certificates Not Covered Under Section 115BBG – Oust Taxability by Holding It a Capital Receipt!

Jun 30, 2023 | Tax

India introduces Exemptions to ‘Angel Tax’ to encourage Investment

Jun 21, 2023 | Tax

Jharkhand High Court on DIN Mandate – Slip Between the Cup and the Lip

Jun 12, 2023 | Dispute Resolution Tax

Section 112(1)(c)(iii) to Override Benefits Available under Section 48 to Non-Residents

May 31, 2023 | Tax

Dividend Distribution Tax – Special Bench Ruling – the Saga Continues!

May 31, 2023 | Tax

(Un)Rule of Law?: Transfer Pricing Law around Intra-Group Services

May 19, 2023 | Tax

Supreme Court sets Precedent for High Court’s Power in Examining the Determination of Arm’s Length Price

May 16, 2023 | Tax

Constitutional Validity of GST on Lease/Rent Payments – Supreme Court settles the Jurisprudence

May 10, 2023 | Real Estate Tax

Increase in Domestic Tax Rate on “Royalty” and “Fees for Technical Services” – Impact on Non-residents

Apr 30, 2023 | Tax

Generation of DIN: Mandatory Only for Communication of an Order?

Apr 30, 2023 | Tax

AZB’s Tax Contribution in LIR’s 2nd edition (April 2023)

Apr 12, 2023 | Tax

Google India, Google Ireland and Google LLC, USA before Income Tax Appellate Tribunal, Bengaluru

Apr 03, 2023 | Tax

GAAR: Treaty Override Rider?

Mar 29, 2023 | Tax

Indian High Court Ruling gives certainty to Foreign Investors

Mar 28, 2023 | Tax

Reassessment Conundrum – Continues!!

Mar 28, 2023 | Tax

Right to Revise Return Post Amalgamation

Mar 28, 2023 | Tax

Concept of “Beneficial Ownership” – Irrelevant for Capital Gains Taxation

Feb 28, 2023 | Tax

Withholding Obligations on Payments to be Made Under an Arbitral Award

Feb 28, 2023 | Tax

India’s Angel Tax Spreads its Wings Over Non-resident Investors

Feb 18, 2023 | Tax

Finance Bill, 2023: Key Direct and Indirect Tax Amendments

Feb 02, 2023 | Tax

Whether Alleged Tax Benefit to Amalgamated Company Can Be Permissible Ground for Rejection of Scheme by NCLT?

Jan 31, 2023 | Tax

Taxes Paid on Business Receipts in Foreign Jurisdictions – Whether Allowable as Deduction under Section 37(1) of the IT Act?

Jan 31, 2023 | Tax

SC Settling Or Unsettling Law on Taxation of Institutions Involved in Advancement of Any Other Object of General Utility Activities

Dec 26, 2022 | Tax

Commission Or Discount – A Confusion!

Dec 26, 2022 | Tax

Some Unanswered Questions!

Dec 26, 2022 | Tax

AZB’s Tax Contribution in LIR’s first edition (November 2022)

Nov 29, 2022 | Tax

Delay in Deposit of Employee’s Contribution to Welfare Funds: Tax Implications

Nov 29, 2022 | Tax

Latest Development on Charge of Equalisation Levy Involving Payments by Intermediaries

Nov 29, 2022 | Tax

Cross-Border Secondment of Employees to India: Recent Developments

Oct 17, 2022 | Employment Labour & Benefits Tax

Audit Objection – ‘Information’ – Does It Change The Law?

Oct 17, 2022 | Tax

Receipt of Securities as Donation by Charitable Institution – Impact on Tax Exempt Status

Oct 17, 2022 | Tax

Benami Decision – Impact On Black Money Litigation

Sep 19, 2022 | Tax

New Reassessment Regime – Is ‘Change of Opinion’ Still a Valid Defence?

Sep 19, 2022 | Tax

Beneficial Ownership in Tax Treaties: The India-Mauritius Double Tax Agreement

Sep 12, 2022 | Tax

TDS on ‘Winnings’ – Some Issues

Aug 22, 2022 | Tax

Power of Provisional Attachment – Is it Unfettered?

Aug 22, 2022 | Tax

Flipkart Ruling – Reimbursement of Salaries in Respect of Seconded Employees Not Subject to Withholding under Section 195 of IT Act

Jul 19, 2022 | Tax

TDS on Benefits or Perquisites – Section 194R of IT Act

Jul 19, 2022 | Tax

Interplay Between IBC Proceedings & Income Tax Dept.’s Right to Re-Open Assessment

Jul 12, 2022 | Restructuring & Insolvency Tax

CBIC’s Standard Operating Procedure for insolvency cases: A step in the right direction

Jun 29, 2022 | Restructuring & Insolvency Tax

Look Out Circular – A Threat to Personal Liberty?

Jun 22, 2022 | Tax

Continuation of Assessment / Reassessment Proceedings Post Voluntary Liquidation of Company – Interplay Between Income Tax Act, 1961 and Insolvency and Bankruptcy Code, 2016

Jun 22, 2022 | Tax

NCLT Ruling In Panasonic Merger Case: An Affirmation of Tax-payers’ Rights to Conduct Affairs Tax-efficiently

May 26, 2022 | Tax

Section 148A – Unbridled Power to Re-open?

May 16, 2022 | Tax

Assessment on Predecessor during Pendency of Reorganisation – Valid?

May 16, 2022 | Tax

Relevance of “permissive possession” in the joint development agreements for determination of capital gains tax

Apr 25, 2022 | Real Estate Tax

Capital Gains on Depreciable Assets

Apr 15, 2022 | Tax

Amendments to Section 10 – Attempt at Treaty Override?

Apr 15, 2022 | Tax

Section 80-IAC – Tax Holiday for Start-ups

Mar 15, 2022 | Tax

Regularization of Belated Form 10 – IC – Towards the Cause of Substantive Justice

Mar 15, 2022 | Tax

Applicability of Section 46 to Foreign Company

Mar 15, 2022 | Tax

Tax-neutrality and Issuance of Shares in a Merger – Recent Controversy

Feb 15, 2022 | Tax

Locking Horns with Judicial Precedents on MFN Clause

Feb 15, 2022 | Tax

Education Cess – Retro Applicability

Feb 15, 2022 | Tax

Rule of Precedence

Jan 17, 2022 | Tax

Validity of a Search Action

Jan 17, 2022 | Tax

Inter-Corporate Gifts – Tool for Succession Planning

Jan 17, 2022 | Tax

Overzealous Revisionary Proceedings Nullify Original Assessment

Dec 15, 2021 | Tax

Draft Order – Whether in Limitation?

Dec 15, 2021 | Tax

Demergers and the ‘Undertaking’ Test

Dec 15, 2021 | Tax

Remedy from Incessant Remands

Nov 15, 2021 | Tax

Explanation 2 to Section 263 – Pandora’s Box

Nov 15, 2021 | Tax

Section 206C(1H) – Whether Applicable to Shares Held as Investments?

Nov 15, 2021 | Tax

The Executive Remuneration Review (India Chapter)

Nov 01, 2021 | Corporate / Mergers & Acquisitions Employment Labour & Benefits Tax

Boon or Bane – The Principal Purpose Test

Oct 14, 2021 | Tax

Education Cess: Deductible from Taxable Income?

Oct 14, 2021 | Tax

MFN Clause and Dividend Taxation – Recent Trends

Oct 14, 2021 | Tax

Chambers Global Practice Guide on Private Wealth 2021 (India Chapter)

Sep 02, 2021 | Private Client Practice Tax

Clarifications Regarding Applicability of Tax Withholding Provisions on Payment for Purchase of Goods

Jun 30, 2021 | Tax

Valuation Rules for Slump Sale

Jun 30, 2021 | Corporate / Mergers & Acquisitions Tax

Indirect Tax Amendments Introduced by the Finance Act

Mar 31, 2021 | International Trade / WTO Tax

Key Direct Tax Measures under the Finance Act

Mar 31, 2021 | Corporate / Mergers & Acquisitions E–Commerce & Retail Funds Tax

Mauritius Mayhem: To eat the humble pie?

Jan 05, 2021 | Tax

ITAT Rules that Beneficial DTAA Rates to Prevail over DDT Rate under IT Act

Dec 31, 2020 | Tax

Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020

Sep 30, 2020 | International Trade / WTO Tax

Tax Benefits for Category III AIFs Located in IFSCs

Sep 30, 2020 | Funds Tax

Specified Investments by ADIA, Sovereign Wealth Funds and Pension Funds

Sep 30, 2020 | Corporate / Mergers & Acquisitions Infrastructure & Project Finance Tax

Faceless Assessments and Appeals

Sep 30, 2020 | Dispute Resolution Tax

Relaxations from Sections 56(2)(x) / 50CA of the IT Act

Jun 30, 2020 | Tax

Clarification in Respect of Tax residency of Individuals

Jun 30, 2020 | Tax

Rationalization of Safe Harbor Regime for Offshore Funds

Jun 30, 2020 | Tax

Clarification Issued in Respect of GST Implications on Director’s Remuneration

Jun 30, 2020 | Tax

Onshore Management of Offshore Funds – Moving forward

Jun 15, 2020 | Tax

Applicability of DTAAs while determining withholding obligations – Impact of PILCOM’s SC Decision

Jun 02, 2020 | Tax

Delhi ITAT Ruling on Extension of Interim Stay Order

May 22, 2020 | Tax

Equalisation levy: A problem in search of a solution?

Apr 11, 2020 | Tax

Government Promulgates an Ordinance Extending Time Limits for Various Compliances in View of the COVID-19 Outbreak

Mar 30, 2020 | Tax

Government Notifies the Types of Securities Listed on the Stock Exchange in any IFSC for the Purposes of Capital Gains Tax Exemption

Mar 30, 2020 | Capital Markets Tax

Key Direct Tax Amendments to the Finance Bill, 2020, as passed by the Lok Sabha

Mar 27, 2020 | Tax

COVID-19: Finance Minister’s Address

Mar 26, 2020 | Corporate / Mergers & Acquisitions Restructuring & Insolvency Tax

The Direct Tax Vivad Se Vishwas Bill, 2020

Feb 06, 2020 | Tax

India: Private Client Country Comparative Guide

Jan 14, 2020 | Tax

Taxability of Interest on Rupee Loans from Offshore Lenders – A Brewing Controversy

Dec 23, 2019 | Tax

Transfer of MAT credit in case of amalgamations & demergers

Nov 28, 2019 | Tax

Consolidated Circular for Assessment of Start-Ups

Sep 30, 2019 | Tax

Clarification Regarding Taxability of Income of Non-Residents from Investments Made Outside India Through AIFs

Sep 30, 2019 | Funds Tax

CCI Dismisses Allegations of Contravention of Section 3 and 4 against Commissioner of Department of Excise

Sep 21, 2019 | Competition / Antitrust Compliance & Investigation / White–Collar Crime Tax

Direct Tax Measures Announced by the Government

Sep 20, 2019 | Tax

Anti-abuse Provision u/s. 56(2)(x) – Applicable to ‘Capital Reduction’?

Aug 07, 2019 | Tax

Finance Bill, 2019 – Key Proposals

Jul 31, 2019 | Corporate / Mergers & Acquisitions Funds Private Equity & Venture Capital Regulatory & Securities Restructuring & Insolvency Tax

Compulsory Registration with BIS for Import of Second-Hand Electronics and IT Goods

Jul 31, 2019 | Tax Technology Media and Telecommunication

Orissa High Court Allows Input Tax Credit on Construction Services of a Shopping Mall

Jul 31, 2019 | Dispute Resolution Energy Infrastructure & Project Finance Tax

Taxman Rationalises The Tax Pass Through Regime For Category I AND II AIFS:Creases Around Set Off Losses And Taxability Ironed Out

Jul 16, 2019 | Funds Tax

Advertising and Transfer Pricing – Unraveling the complexities

Jul 11, 2019 | Dispute Resolution Tax

Proposed Amendments to the Indian Stamp Act, 1899: Key Takeaways for Securities

Jun 13, 2019 | Corporate / Mergers & Acquisitions Tax

Amendment to the Companies (Incorporation) Rules, 2014

Mar 31, 2019 | Corporate / Mergers & Acquisitions Employment Labour & Benefits Tax

Angel Tax Exemption Notification

Mar 31, 2019 | Corporate / Mergers & Acquisitions Funds Tax

ICLG Private Client 2019 – India

Jan 11, 2019 | Private Client Practice Tax

CBDT notifies India-Hong Kong DTAA

Dec 31, 2018 | Tax

Share Buy-back at Lower than Book Value, not Subject to Deemed Income-tax Implications

Sep 01, 2018 | Corporate / Mergers & Acquisitions Regulatory & Securities Tax

Exemption to Interest Income on Specified Offshore Rupee Denominated Bonds

Sep 01, 2018 | Funds Tax

E-Commerce Operators to collect 1% GST from October 1, 2018

Sep 01, 2018 | E–Commerce & Retail Tax

Political Contributions : Indian Legal Regime

Jun 22, 2018 | Corporate / Mergers & Acquisitions Tax

Angel Tax Exemption Notification

Jun 01, 2018 | Tax

POEM Rules on Tax Computation

Jun 01, 2018 | Tax

Finance Act, 2018

Mar 01, 2018 | Funds Tax

Transfer Pricing Adjustment – AMP Expenses

Oct 01, 2017 | Tax

CBDT notifies Final Rules prescribing Method of Valuation

Oct 01, 2017 | Corporate / Mergers & Acquisitions Tax

Goods and Services Tax

Jul 01, 2017 | Tax

Qualification for Long Term Capital Gains Tax Exemption

Jul 01, 2017 | Funds Tax

Finance Act, 2017

Apr 01, 2017 | Capital Markets Corporate / Mergers & Acquisitions Tax

GST Bills Passed in the Lok Sabha

Apr 01, 2017 | Tax

Protocol to India-Singapore Double Taxation Avoidance Agreement

Jan 01, 2017 | Tax

New Indo-Cyprus Double Taxation Avoidance Agreement

Jan 01, 2017 | Tax

Revision of Indo–Cyprus Double Taxation Avoidance Agreement

Oct 01, 2016 | Tax

Constitution (One Hundred and First Amendment) Act, 2016 for Introduction of Goods and Services Tax

Oct 01, 2016 | Tax

Protocol to India-Mauritius Double Taxation Avoidance Agreement Withdrawing Capital Gains Tax Exemption

Jul 01, 2016 | Tax

Press Release on New Indo-Cyprus Double Taxation Avoidance Agreement

Jul 01, 2016 | Tax