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India
Atharv Advisors
Recently, in a significant ruling of Nestle SA, the Supreme Court of India had examined the interpretation of the Most Favoured Nation (MFN) clause in Indian treaties with OECD member countries.
Khaitan & Co LLP
The Indian and Mauritian Governments have recently signed a protocol dated 7 March 2024 (Protocol) to amend the India-Mauritius tax treaty (Tax Treaty).
Metalegal Advocates
In a landmark judgement, Shantanu Sanjay Hundekari v. Union of India, the Bombay High Court (‘BHC') examined the case that highlighted the complexities and potential unfairness of tax laws.
AZB & Partners
Digital commerce, which was in its infancy, accentuated during the Covid-19 pandemic.
Coinmen Consultants LLP
The inception of Goods and Services Tax (‘GST') marked a monumental shift in the taxation paradigm, consolidating various indirect levies into a singular levy.
Parakram Legal
In a recent ruling, the Income Tax Appellate Tribunal, Bangalore ruled that income derived from providing pre-clinical laboratory services to Indian clients should not be subjected to taxation in India ...
Parakram Legal
In a recent ruling, the Income Tax Appellate Tribunal, Delhi recognized and upheld the importance of the Tax Residency Certificate and held that a Mauritius-based Collective Investment Vehicle registered as a Foreign Portfolio Investor …
Parakram Legal
In a recent decision, the Division Bench of Bombay High Court ("HC") upholding the decision of the Income Tax Appellate Tribunal, Mumbai ("Tribunal") dismissed the appeal filed the tax department.
Acuity Law
Obligation (in the hands of telecom companies) to withhold taxes under Section 194H of the Income-tax Act, 1961 (IT Act) on discounts given to SIM card distributors has been a matter of long drawn dispute.
Majmudar & Partners
In a recent ruling in the Bharti Cellular Limited case (the "Taxpayer"), India's Supreme Court has held that because a "principal-agent" relationship does not exist between the Taxpayer and the distributor...
BDO India LLP
From 1 October 2023, online gaming companies are required to charge a 28% Goods and Services Tax (GST) on the full value of bets. In addition, foreign online money gaming companies (FOMGCs) are required to register for GST and collect tax in India.
R & D Law Chambers LLP
In our experience while dealing with corporate clients in representing them in an action for damages, contractual claims etc. in arbitration proceedings or in court of law and in advising them afterwards, ...
Lakshmikumaran & Sridharan
The Indian domestic tax laws contain certain provisions which provide differential tax treatment in transactions involving residents and non-residents.
Khaitan & Co LLP
In a recent ruling, the Supreme Court of India has granted significant relief to telecom companies by absolving them from the obligation to deduct tax on the discount provided to a distributor of pre-paid coupons and starter-kits.
Lakshmikumaran & Sridharan
The Ministry of Commerce and Industry has extended the benefit of Scheme for Remission of Duties and Taxes on Exported Products (‘RoDTEP')...
Nexdigm Private Limited
Vouchers have been a popular mode of gifting in this era, considering the ease of their purchase and redemption.
Khurana and Khurana
This article aims to analyse the case of Assistant Commissioner of Income-tax (Exemptions) v. Ahmedabad Urban Development Authority which is landmark case that dynamically changed the interpretation of Section 2(15) of the Income Tax Act, 1961.
S&A Law Offices
Section 245 of the Income Tax Act 1961 provides that if income tax refund is found due to any person, by the Assessing Officer, the Deputy Commissioner...
S&A Law Offices
Understanding provisions relating to withholding tax on payment to non residents is vital for businesses and individuals engaged in cross-border transactions.
S&A Law Offices
The Equalisation Levy was initially introduced in India in 2016 under the Finance Act, 2016. It refers to the tax imposed on the consideration received...
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