India: Tax

Explore key Indian tax rulings on FDI policy amendments for land-border countries, share buyback taxation under section 56(2)(x), tenancy rights in property redevelopment, and transfer pricing safe harbour rules. Discover how recent tribunal decisions impact corporate restructuring, foreign exchange compliance, and depreciation on goodwill from intra-group amalgamations.

The Double Taxation Avoidance Agreement ("DTAA") between the Republic of India and the Republic of Singapore (officially, the Agreement for Avoidance of Double Taxation and Prevention...

India has long been recognized as a global hub of highly trained and skilled workforce, especially in technology, finance, and business services. This talent pool has been a key driver...

Explore key Indian tax rulings on FDI policy amendments for land-border countries, share buyback taxation under section 56(2)(x), tenancy rights in property redevelopment, and transfer pricing safe harbour rules. Discover how recent tribunal decisions impact corporate restructuring, foreign exchange compliance, and depreciation on goodwill from intra-group amalgamations.

Matrimonial litigation between highly qualified professional spouses throws up questions that courts are increasingly called upon to answer: when both parties hold advanced degrees...

Generally, the Fees for Technical Services (‘FTS’) are taxable at the place where the services are rendered. However, many of India’s tax treaties, do not follow the source rule of place...

If your business operates across borders, compliance in India is now a moving, overlapping system. What used to be handled separately by legal, HR, and finance teams is now deeply interconnected.

India has evolved as a preferred destination for global firms over the years. In 2026, it’s no longer just an ‘attractive market’ anymore, but a jurisdiction where international companies are actively planning their next growth trajectory.

Within most multinational groups, transfer pricing is still perceived primarily as a technical compliance function. It is frequently treated as a year-end margin exercise — a benchmarking study intended to ensure that operating profit falls within a statistical range. Boards often view it as a documentation issue, while finance teams approach it as a provisioning variable.

The CESTAT Chennai examined whether converting waste PET bottles into PET flakes constitutes 'manufacture' under the Central Excise Act, 1944. The case involved a process of sorting, crushing, washing, and drying used bottles into flakes, raising questions about whether this transformation creates a new product or merely changes the physical form of existing PET material.

Building a successful business involves more than a strong idea or initial funding. One of the most decisive yet often overlooked factors is early business structuring.

Globe Capital Market Ltd (‘Assessee’), is engaged in the business of the share broking and clearing of trades.