The Principal Purpose Test (PPT) and its impact on Indian Tax Treaties
30 January 2025
Supreme Court holds that proportionate capital reduction qualifies as ‘transfer’, as a result, capital loss shall be...
21 January 2025
Special Bench of ITAT upheld applicability of transfer pricing provisions between foreign Head Office and its Indian Pro...
19 December 2024
Supreme Court upholds validity of TOLA to new reassessment regime
16 October 2024
Delhi High Court holds that global losses are irrelevant for the profit attribution to a PE in India
03 October 2024
The retrospective application of Black Money Act 2015 is unconstitutional - Karnataka High Court
19 July 2024
Bombay High Court quashes reassessment proceedings for AY 2015-16 on various grounds
21 May 2024
India signs a protocol to align the India-Mauritius tax treaty with BEPS standards
12 April 2024
Delhi High Court allows deduction despite non deduction of TDS applying non-discrimination clause
27 February 2024
Supreme Court decides on meaning of the term ‘market value’ for section 80-IA
15 December 2023
Supreme Court’s judgment on deductibility of variable licence fee payable to establish, maintain and operate cellular ...
27 October 2023
Supreme Court rules on automatic enforcement of Most Favoured Nation clause in Indian Tax Treaties
26 October 2023
Supreme Court determines residential status of company based on de-facto control and management
18 April 2023
No penalty under Section 271C leviable on belated payment of withholding taxes – Supreme Court
17 April 2023
Supreme Court denies deduction under section 80-IB with respect to receipts under Duty Drawback Scheme and on transfer o...
13 April 2023
Mumbai ITAT rules on demerger of Financial Services business
07 December 2022