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

Supreme Court decides on meaning of the term ‘market value’ for section 80-IA

Supreme Court’s judgment on deductibility of variable licence fee payable to establish, maintain and operate cellular ...

Supreme Court rules on automatic enforcement of Most Favoured Nation clause in Indian Tax Treaties

Supreme Court determines residential status of company based on de-facto control and management

No penalty under Section 271C leviable on belated payment of withholding taxes – Supreme Court

Supreme Court denies deduction under section 80-IB with respect to receipts under Duty Drawback Scheme and on transfer o...

Mumbai ITAT rules on demerger of Financial Services business