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The advent of the Digital economy has led to the introduction of various taxation issues. One such issue being creation of a virtual permanent establishment (PE) in a country...
In an important decision by the Hon'ble Madras High Court (‘HC'), in the case of Afortune Trading Research Lab LLP, 2024-VIL-175-MAD, wherein the Court held that convertible foreign exchange received
The arm's length principle is the international standard for determining the taxability of profits resulting from transactions between related entities.
In 1980-81, the Export Oriented Unit ("EOU") scheme was introduced in India. This scheme was introduced with the objective of inter alia promoting exports from India...
The Hon'ble Madras High Court in M/S. D.Y. Beathel Enterprises versus The State Tax Officer (Data Cell), (Investigation wing) Commercial Tax Buildings...
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