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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.

What's Equity Got To Do With It? Supreme Court's Forked Path Of Divergence

It is oft said that statutes are many spender things – they are so tightly and precisely defined, that the Judiciary's predictive task is quite straightforward.

AP

AZB & Partners

Key Highlights Of GST Notification And Clarification Circulars In September 2025

The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification related to 'Central Goods and Services Tax (Third Amendment) Rule, 2025...

NP

Nexdigm Private Limited

Key Highlights GST Notifications And Clarification Circulars

The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification related to ‘Central Goods and Services Tax (Third Amendment) Rule, 2025...

NP

Nexdigm Private Limited

Reinforcing The Sanctity Of Cheques: The Supreme Court's Clarification In Sanjabij Tari v. Kishore S. Borcar

Section 138 of the Negotiable Instruments Act, 1881 (NI Act) addresses the offense of cheque dishonour due to insufficient funds. The Supreme Court's ruling in Sanjabij Tari v. Kishore S. Borcar , delivered on 25th September 2025 by Justice Manmohan and Justice N.V. Anjaria, marks a crucial advancement.

LP

Legitpro Law

Separate Notification Required To Invoke MLI

AM

Alvarez & Marsal

Exiting SEZ And STPI Units: Downsizing Without Compliance Pitfalls

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Customs And GST Alert - October 2025

VA

Vaish Associates Advocates

Crypto Taxation In India: Rethinking Section115BBH

Ka

Khurana and Khurana

Assessments Under Section 201 – A Nightmare Awaiting Manifestation

AP

AZB & Partners

Self-Assessed Or Self-Trapped? The Reach Of Section 75(12)

LS

Lakshmikumaran & Sridharan

Mandatory E-filing Of Appeals & Staggered Timelines For Dealing With Backlog Of Appeals

NP

Nexdigm Private Limited

CBDT Extends Due Date For Furnishing Various Audit Reports For AY 2025-26 From September 30, 2025 To October 31, 2025

DC

Dewan P.N. Chopra & Co.

Taxability Of Post Sale Discounts: Recent Changes – Certainty, Confusion And Calls For Reform

LS

Lakshmikumaran & Sridharan

GST Rate Changes And Impact Under Regulatory Laws: Retail Sector

KC

Khaitan & Co LLP

GST On TV Or Television: Latest Rates, HSN Code & Impact

V

Vakilsearch

GST On Catering Services & Banquet Hall Rates In India

V

Vakilsearch

24 P2P Lending FAQs, InvIT Norms & Amazon's NBFC Play – Sept 6, 2025 (Podcast)

India Technology

AP

AK & Partners

Decoding The India–UK CETA: An Overview Of Trade, Services And Compliances

Worldwide International

RL

RPV Legal

GST On Gold: 18, 22, 24 Carat Jewellery Rates & Ornaments

V

Vakilsearch

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Tax Treaties

Separate Notification Required To Invoke MLI

The Delhi Bench of Income-tax Appellate Tribunal (ITAT) in the case of Kosi Aviation Leasing Ltd. (Taxpayer)[1] v. ACIT, has held that single omnibus notification under section 90(1) of the Income-tax Act...

AM

Alvarez & Marsal

Cross-Border Strategies For Founders In SEA And India On Leveraging Convertible Notes

In the dynamic start-up landscapes of Southeast Asia (SEA) and India, convertible notes have become a favoured tool for initial fundraising efforts.

India Commercial

LP

Legitpro Law

Singapore vs. India: Tax Planning And Business Structuring For Growth

For NRIs managing wealth across borders, taxes are often the single biggest hurdle on returns.

IMC Group

MLI Provisions Unenforceable Without Separate Notification: Mumbai ITAT Rejects Tax Authority's Attempt To Deny DTAA Benefit Using Principal Purpose Test

AM

Alvarez & Marsal

India May Have A Case: Evaluating Jane Street's PE Exposure Amid Derivatives Crackdown

BA

BTG Advaya

Investment Vehicles

GA

Globeview Advisors LLP

Transfer Of Rights Entitlement Is Not Akin To Transfer Of Shares

AC

Aurtus Consulting LLP

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

LS

Lakshmikumaran & Sridharan

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

India Litigation

SO

S&A Law Offices

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Income Tax

What's Equity Got To Do With It? Supreme Court's Forked Path Of Divergence

It is oft said that statutes are many spender things – they are so tightly and precisely defined, that the Judiciary's predictive task is quite straightforward.

AP

AZB & Partners

Reinforcing The Sanctity Of Cheques: The Supreme Court's Clarification In Sanjabij Tari v. Kishore S. Borcar

Section 138 of the Negotiable Instruments Act, 1881 (NI Act) addresses the offense of cheque dishonour due to insufficient funds. The Supreme Court's ruling in Sanjabij Tari v. Kishore S. Borcar , delivered on 25th September 2025 by Justice Manmohan and Justice N.V. Anjaria, marks a crucial advancement.

LP

Legitpro Law

Sagus Speaks September 2025 | Part II

The Reserve Bank of India ("RBI") through notification no. RBI/DPSS/2025-26/141 dated 15.09.2025 notified the RBI (Regulation of Payment Aggregators) Directions...

India Government

Sagus Legal

Crypto Taxation In India: Rethinking Section115BBH

Ka

Khurana and Khurana

AKP Corporate & Compliance Digest September 29, 2025

India Commercial

AP

AK & Partners

Assessments Under Section 201 – A Nightmare Awaiting Manifestation

AP

AZB & Partners

Public Land Cannot Be Auctioned Without Statutory Compliance: Supreme Court Sets Aside DRT Sale Of DDA Plot

IL

IndiaLaw LLP

CBDT Extends Due Date For Furnishing Various Audit Reports For AY 2025-26 From September 30, 2025 To October 31, 2025

DC

Dewan P.N. Chopra & Co.

When Judges Disagree: The Shelf Drilling Case And The Road Ahead

India Litigation

LS

Lakshmikumaran & Sridharan

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Transfer Pricing

What's Equity Got To Do With It? Supreme Court's Forked Path Of Divergence

It is oft said that statutes are many spender things – they are so tightly and precisely defined, that the Judiciary's predictive task is quite straightforward.

AP

AZB & Partners

Assessments Under Section 201 – A Nightmare Awaiting Manifestation

The Tax Deducted at Source ("TDS") mechanism is one of the most preferred methods of revenue collection among countries across the world.

AP

AZB & Partners

When Judges Disagree: The Shelf Drilling Case And The Road Ahead

The scheme of review by Dispute Resolution Panel (‘DRP') was introduced in the Income-tax Act, 1961 (‘IT Act') vide Finance Act, 2009, with effect from 1 April 2009.

India Litigation

LS

Lakshmikumaran & Sridharan

The Income-tax Act, 2025: A Modern Framework For Direct Taxation In India

IL

IndiaLaw LLP

A Leaner Next-Gen GST And The Festive Promise Of One Market, Again

LP

Legitpro Law

Tax Street – July 2025

NP

Nexdigm Private Limited

Supreme Court's Hyatt Ruling On Permanent Establishment: A Wake-Up Call For MNCs Operating In India

KS

King, Stubb & Kasiva

Redrawing The AE Line: Simplification That Complicates

NP

Nexdigm Private Limited

Tax Street – June 2025

NP

Nexdigm Private Limited

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Corporate Tax

Choosing The Right Business Structure In India: Private Limited Company vs LLP vs Partnership Firm – A Comprehensive FAQ

For foreign companies looking to establish a presence in India, one of the earliest and most important decisions is choosing the right business structure.

India Commercial

RA

R. Arora & Associates

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

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

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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

Faceless Assessments - Laudable Initiative But Riddled With Challenges (Part-II) (Video)

VA

Vaish Associates Advocates

Basic Concepts Of Transfer Pricing (Video)

AL

Amicus Legal

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