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S&R Associates
The primary purpose of double taxation avoidance agreements ("DTAAs") is to eliminate double taxation by providing taxing rights or granting tax credit...
Nexdigm Private Limited
The Central Board of Direct Taxes (CBDT), via its press release under the e-Verification Scheme-2021, implemented an "on-screen functionality"...
Khaitan & Co LLP
The inaugural listing of a non-profit organisation (NPO) on the social stock exchange (SSE) has set the ball rolling for social enterprises (SE) to raise funds on the SSE.
S.S. Rana & Co. Advocates
India's Micro, Small and Medium Enterprises (MSME) are the backbone of the economy, contributing significantly to employment and GDP.
Lakshmikumaran & Sridharan
A significant ruling of the Delhi Appellate Tribunal in the case of Prism Scan Express Pvt. Limited could be a wakeup call to all those who were under the belief that their old trades...
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...
Acuity Law
This monthly legal roundup is a compilation of our thought leadership articles published in the month of January 2024 on key legal and regulatory topics.
Economic Laws Practice
We are pleased to bring to you ELP's analysis key proposals in the Interim Budget 2024.
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.
Nexdigm Private Limited
Transfer Pricing (TP) in India, was first introduced in 2001, in the Income-tax Act 1961 (the Act) and has seen various developments in the past two decades.
Lakshmikumaran & Sridharan
Revenues earned by MNCs from India often remain under the lens of the Indian taxation authorities for examination of constitution of Permanent Establishment...
Nexdigm Private Limited
Recently, the Chennai Income-tax Appellate Tribunal (ITAT) in the case of Cognizant Technology Solutions India Pvt. Ltd [TS-531-ITAT-2023...
Acuity Law
A long-standing debate that continues to hold its ground even today is whether investment in a company's shares can be construed as income and thus liable to tax in the hands of the investee company?
Nexdigm Private Limited
Recently, the Employee Stock Options Plan (ESOP) has been introduced in many corporates as a reward scheme for an employee. ESOPs are used to create...
Khaitan & Co LLP
The Central Board of Direct Taxes (CBDT), the apex body for direct tax administration in India has issued guidelines vide Circular...
IndusLaw
The Competition Commission of India ("CCI"), on December 22, 2023, published the draft CCI (Determination of Turnover or Income) Regulations, 20231 ("Draft Regulations"), inviting public comments till January 12, 2024.
R. Arora & Associates
A foreign entity in Japan is in process of appointing a sales agent in India to market and sell their products.
R. Arora & Associates
Are you an NRI who has had to pay high withholding tax/TDS (about 22 to 23%) on sale of your Indian property.
Dhaval Vussonji & Associates
Sec 194-IC is a withholding tax provision wherein it specifically deals with the deduction of tax at source (hereinafter referred as "TDS") on transfer of land or building or both by resident (hereinafter referred as "Act").
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