Supreme Court: Receipt of shares pursuant to an amalgamation, in exchange of shares held as stock-in-trade, results in t...

Bangalore ITAT restricts ‘182-day threshold relief’ only to Non-Resident Indians settled overseas

Supreme Court denies capital gain exemption for an indirect transfer of shares of an Indian company by a Mauritian Inves...

The Supreme Court holds that payment for non-compete fee is allowable as revenue expenditure

Bombay High Court rules dividend tax rate provided under DTAA overrides the dividend distribution tax provisions

Working paper by NITI Aayog on PE and profit attribution for foreign investors in India

Mumbai ITAT holds Principal Purposes Test ('PPT') inapplicable without domestic notification

The Principal Purpose Test (PPT) and its impact on Indian Tax Treaties

Supreme Court holds that proportionate capital reduction qualifies as ‘transfer’, as a result, capital loss shall be...

Special Bench of ITAT upheld applicability of transfer pricing provisions between foreign Head Office and its Indian Pro...

Supreme Court upholds validity of TOLA to new reassessment regime

Delhi High Court holds that global losses are irrelevant for the profit attribution to a PE in India

The retrospective application of Black Money Act 2015 is unconstitutional - Karnataka High Court

Bombay High Court quashes reassessment proceedings for AY 2015-16 on various grounds

India signs a protocol to align the India-Mauritius tax treaty with BEPS standards

Delhi High Court allows deduction despite non deduction of TDS applying non-discrimination clause