India: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Hard-Locking GSTR-3B: A New Compliance Milestone And Its Pitfalls

Since its inception, the GST framework has envisaged a system-based matching mechanism, where self-assessed returns are pre-filled using data from other statutory filings made by taxpayers.

LS

Lakshmikumaran & Sridharan

Automotive Industry Insights–Summer 2025

Globally, 2024 marked a year of slow growth for the automotive industry, as volumes only grew 1.7% to 88.1 million units. 2025 is expected to be another year of sluggish growth...

KH

Kroll

SICPA India Private Limited And Another vs UOI And Others [WP(C) 54 Of 2023]

Refund of unutilised Input Tax Credit (ITC) is allowed in cash on account of the closure of Business.

AC

Aurtus Consulting LLP

Messrs Addwrap Packaging Pvt. Ltd & Anr. vs UOI & Ors. [SCA No. 22519 Of 2019] – Gujarat High Court

Omission of Rule 66(10) of the CGST Rules renders all pending proceedings, cases, and petitions pertaining to the said rule stand abated, and petitioners are entitled to claim refunds of IGST paid on export of goods.

AC

Aurtus Consulting LLP

One Person Company v/s Limited Liability Partnership

AL

Aarna Law

India Proposes GST Cut On Crude Ethanol To Boost Flex-Fuel Adoption And Meet Blending Targets

KS

King, Stubb & Kasiva

Tax Street – May 2025

NP

Nexdigm Private Limited

Decoding Budget 2025 – Tax And Legal Insights

A

Acuity Law

Yearly Rewind 2024: Tax

A

Acuity Law

Permanent Establishment – An Independent Taxable Entity Distinct From The Global Entity

A

Acuity Law

Evolution Of Safe Harbour Rules In India

I

IndusLaw

Tax Podcast - EP04: India's Supreme Court's Judgement On Ocean Freight

Nexdigm UAE

Tax Podcast - EP02: Remission Of Duties And Taxes On Export Products (RoDTEP) Scheme

Nexdigm UAE

NRIs & Potential Tax Benefit: The India-Singapore Capital Gains Perspective

A

Acuity Law

Madras High Court Affirms Same-Sex Couples Can Constitute A Family, Even Without Marriage

India Government

IL

IndiaLaw LLP

Fair Use In India: A Legal Perspective For Content Creators

V

Vidhinyas Solicitors and Associates

GST Rates On Gold: 18, 22, 24 Carat & Making Charges

V

Vakilsearch

Supreme Court: There Is No Bar On Seeking Anticipatory Bail Even If The Applicant Is Declared As A Proclaimed Offender Under Section 82 Of The CRPC.

India Litigation

I

IndusLaw

Enhancements To The CGPDTM Official Website: A New Era For Applicants And Intellectual Property Professionals

SO

S&A Law Offices

Tax Treaties

Transfer Of Rights Entitlement Is Not Akin To Transfer Of Shares

The Asssessee , was established in Saudi Arabia and is certified to be a tax resident in Saudi Arabia for the purposes of India-Saudi Arabia DTAA (‘the Treaty').

AC

Aurtus Consulting LLP

Investment Vehicles

In this issue, we highlight key updates on cross-border investment vehicles and their role in facilitating investments into and out of India.

GA

Globeview Advisors LLP

To Report Or Not To Report, That Is The Branch Office Question

When one thinks of the applicability of the Transfer Pricing (‘TP') provisions of the Income-tax Act, 1961 (‘Act'), the first thing that comes to mind is a situation where an Indian company...

LS

Lakshmikumaran & Sridharan

India's Evolving Approach To Dispute Resolution In Bilateral Investment Treaties

India Litigation

SO

S&A Law Offices

Tribunal Rejects Lifting Of Corporate Veil And Affirms Taxpayer Is Not The Beneficial Owner Of Foreign Assets Owned By A BVI Company

KC

Khaitan & Co LLP

Section 194T – A New Compliance Frontier For Partnership Firms And LLPs

LS

Lakshmikumaran & Sridharan

CBDT Signs Record 174 APAs And First Ever Multilateral APA In FY 24-25

NP

Nexdigm Private Limited

Tax Street – February 2025

NP

Nexdigm Private Limited

CBDT Issues Guidance On The Application Of Principal Purpose Test (PPT) Under Tax Treaties

AC

Aurtus Consulting LLP

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Income Tax

Trust In India: Everything You Need To Know

Trusts play a significant role in the legal and financial landscape of India, serving as essential tools for managing property, supporting charitable causes, and ensuring the orderly transfer of wealth.

India Commercial

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Unravelling The Power Of Seizure Under Section 37A Of FEMA

Foreign Exchange Management Act, 1999 (‘FEMA') is the primary legislation governing foreign exchange transactions in India. FEMA was enacted to facilitate external trade and payments...

LS

Lakshmikumaran & Sridharan

Navigating Fair Value Adjustments In Income Tax Computations

It is codified in Section 145(1) of the Income-tax Act, 1961 (‘IT Act'), that income under the head ‘Profits or Gains from...

India Accounting

LS

Lakshmikumaran & Sridharan

One Person Company v/s Limited Liability Partnership

AL

Aarna Law

Tax Street – May 2025

NP

Nexdigm Private Limited

Salary Certificate Not The Only Basis For Assessing Income Of The Deceased For Calculating Compensation In Motor Accident Claims – Supreme Court

India Employment

EL

Ethical Legal Consultants

Regulatory Boost: How India Is Winning Back Its Startups Through Reverse Flipping

India Commercial

CP

Corporate Professionals

Decoding Budget 2025 – Tax And Legal Insights

A

Acuity Law

Yearly Rewind 2024: Tax

A

Acuity Law

See more

Transfer Pricing

Tax Street – May 2025

We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India and across the globe for the month of May 2025.

NP

Nexdigm Private Limited

Decoding Budget 2025 – Tax And Legal Insights

The theme for the Union Budget 2025-26 in the words of the Hon'ble Finance Minister is "Sabka Vikas" stimulating balanced growth of all regions. The government has demonstrated its commitment.

A

Acuity Law

Evolution Of Safe Harbour Rules In India

The transfer pricing landscape in India has undergone a significant transformation over the last couple of decades, driven by the growing complexity of cross-border transactions and the need for greater tax certainty.

I

IndusLaw

Tax Street – April 2025

NP

Nexdigm Private Limited

To Report Or Not To Report, That Is The Branch Office Question

LS

Lakshmikumaran & Sridharan

Tax Street - March 2025

NP

Nexdigm Private Limited

CBDT Amends Safe Harbour Rules

AC

Aurtus Consulting LLP

Tax Street – February 2025

NP

Nexdigm Private Limited

Union Budget 2025: Transfer Pricing Reforms - More Loopholes Than Solutions?

LS

Lakshmikumaran & Sridharan

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Corporate Tax

One Person Company v/s Limited Liability Partnership

In India's evolving business environment, the selection of the proper business organizational form is a fundamental decision for every entrepreneur. Out of several available business forms, the One Person Company (OPC)...

AL

Aarna Law

GST On Legal Services & Advocate Fees Explained

Many people seek legal aid, but what about the charged GST? This article details the changes made to the Indian indirect taxation system regarding the GST on legal services.

V

Vakilsearch

Cross-Border Joint Ventures: 5 Legal Risks And How To Avoid Them

Cross-border joint ventures (JVs) have become a pivotal strategy for international businesses aiming to penetrate the Indian market.

India Commercial

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Cross-Border Tax Digest - Global Updates & Key Rulings

SA

Solique Advisors

Analysis Of Taxes And Modern Organizations

Ka

Khurana and Khurana

Analysis Of The Finance Bill 2025 - Outlining Key Amendments Introduced In The Legislation

VA

Vaish Associates Advocates

Start-Up Liftoff - From Seed To Scale Policy And Tax Reforms Impacting The Start-Up Sector

EY

Ernst & Young

Union Budget 2025-26

EY

Ernst & Young

Budget 2025 – Comprehensive Reforms Sowing The Seeds For Agriculture Advancement And Holistic Rural Growth

India Real Estate

EY

Ernst & Young

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Latest Videos

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Limitation Period For Issuing A Notice U/s 148 Of The Income Tax Act, 1961 For AYs Upto 2021 (Video)

SL

Shraff Legal Advocates

Analyzing Budget 2022 (Video)

NP

Nexdigm Private Limited

Tax Issues In M&A Earn Outs With Ritu Shaktawat (Video)

KC

Khaitan & Co LLP

Key Takeaways From Seminar On Union Budget 2020 By Vaish Associates Advocates - Clause By Clause Analysis!

VA

Vaish Associates Advocates

Transfer Pricing Policy Formulation (Video)

AL

Amicus Legal

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