Avin Jain

An Indirect Transfer In An Offshore Two-tier Structure Is Not Taxable In India – Tax Tribunal Rules In EBay-Flipkart Case

Telangana High Court Quashes GAAR Proceedings In Absence Of An 'Impermissible Avoidance Arrangement'

ITAT Delhi Examines Principal Purpose Test And Allows The Benefit Under India-Luxembourg Tax Treaty

Delhi High Court Reiterates Importance Of Tax Residency Certificate Issued By Mauritius Tax Authorities To Claim Benefits Under India-Mauritius DTAA

India Amends Its Tax Treaty With Mauritius, Adds Anti-Abuse Conditions

CBDT Provides Guidelines In Relation To TDS On Payments By E-Commerce Operators

CBDT Provides Much Awaited Guidelines In Relation To TDS On Payments For Virtual Digital Assets

India Tax Administration Clarifies Its Strict Interpretation Of The ‘Most Favoured Nation' Clause In Tax Treaties

Equity Incentives Received In Respect Of Services Rendered In India Are Taxable In India, Rules Tribunal

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'

AAR Applies ‘Look Through' Approach – Denies Treaty Relief To Mauritian Entities On Indirect Transfer Of Indian Shares

Education ‘CESS' Not A Tax?