Article
12 Jan 2026
Supreme Court Holds That Payment Of Non-Compete Fee Is A Revenue Expenditure And Upholds Deduction Of Interest On Funds For Acquiring Controlling Stake In Subsidiary
AUTHORS CONTENT
Article
31 Mar 2025
Enhanced Focus On Disclosure Of Tax Losses In The Information Memorandum (IM)
Article
22 Aug 2023
Collective Investment Vehicle Held Eligible To Claim India-Mauritius Tax Treaty Benefit | Treaty Shopping Argument Overruled
Article
10 Feb 2022
India Tax Administration Clarifies Its Strict Interpretation Of The ‘Most Favoured Nation' Clause In Tax Treaties
Article
14 Nov 2020
Navigating COVID-19 World - Snapshot Of Government Measures
Article
13 Nov 2020
Karnataka High Court Allows Depreciation On Intangible Assets Acquired Upon Conversion Of A Firm Into Company
Article
04 Sep 2020
Delhi High Court Holds That Receipt Of Amalgamated Company's Shares Under Amalgamation Against Shares Held As Stock-In-Trade Is Taxable As ‘Business Income'
Article
29 May 2020
Supreme Court Rules That Liaison Office Does Not Constitute A Taxable Presence In India
Article
20 May 2020
Taxation Of Partners' Compensation On Reconstitution Of Partnership
Article
14 May 2020
COVID-19 Related Income Tax Relief Measures
Article
29 Apr 2020
Education ‘CESS' Not A Tax?
Article
13 Apr 2020
COVID-19 Response: Breather From Income-Tax Compliances
Article
08 Apr 2020
The Finance Bill 2020 Enacted After Significant Amendments
Article
20 Sep 2019
Tax Tribunal Allows MAT Credit Upto The Appointed Date To The Demerged Company
Article
19 Sep 2019
AAR Rules On Capital Gains Taxability In The Hands Of Shareholders Upon The Conversion Of A Company To An LLP
Article
27 Dec 2018
Tax Tribunal Holds That Section 56 Would Not Apply In The Absence Of Any Disproportionate Allotment Of Shares To Existing Shareholders
Article
18 Dec 2018
Tax Tribunal Allows Shareholder's Claim For ‘Capital Loss' In Capital Reduction
Article
12 Dec 2018
Profit On Transfer Of Shares Acquired Under Stock Option Plan Taxable As ‘Capital Gain' Not ‘Salary'
Article
19 Mar 2018
Internal Group Restructuring Gets An Impetus: ITAT Upholds Tax Neutral Transfer Of Capital Assets From A Company To Its Second Step Down Indian Subsidiary
Article
29 Jan 2018
Deal-Makers Expectations From Budget 2018