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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.

Customs And GST Alert - July 2025

Auto populated liability reported in Table 3.1 of the GSTR-3B return based on the values derived from GSTR-1/ GSTR-1A/ IFF shall be non-editable.

VA

Vaish Associates Advocates

"Other Income" Of A Non-Resident – Adjustment Against Loss Incurred By A Permanent Establishment

Attribution of profit to a permanent establishment (‘PE') and computation of the total taxable income of such an entity having PE in India is yet another...

AP

AZB & Partners

Delhi HC Rejects CBDT's Endeavor Of Prescribing Limitation Through A Circular In The Absence Of Statutory Backing

The IT Act allows taxpayers to claim refunds for any excess tax paid to the Government.[1] However, such refund claim is often subject to the limitations prescribed...

AP

AZB & Partners

Section 263 Proceedings – How Far Can The Wings Be Stretched?

Section 263 of the IT Act empowers senior tax authorities (including the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, or Commissioner)...

AP

AZB & Partners

The Role Of Show Cause Notice In Adjudication Proceedings

SO

S&A Law Offices

Personal Tax, M&A & IFSC: Finance Bill 2025 Key Takeaways

GA

Globeview Advisors LLP

Employee Stock Options

GA

Globeview Advisors LLP

Key Highlights Of GST Notifications And Clarification Circulars June 2025

NP

Nexdigm Private Limited

Transfer Pricing 2025

AP

AZB & Partners

Business Closure And Unutilized ITC – Is It A Rightful Refund?

LS

Lakshmikumaran & Sridharan

Refund Of IGST On Exports – Rule 96(10) Stands Omitted Prospectively But Is Not Applicable To Pending Proceedings

LS

Lakshmikumaran & Sridharan

Cost Inflation Index Notified For FY-2025-26

DC

Dewan P.N. Chopra & Co.

Wealth Preservation Strategies: Inheritance Tax Planning For High-Net-Worth Individuals In India

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Sale Of Equity Oriented Mutual Funds Not Akin To Alienation Of 'Shares' - Treaty Benefit Available

AC

Aurtus Consulting LLP

NSDL: Circular On Off-Market Transfer Of Private Limited Company Shares

India Commercial

AP

Argus Partners

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

India Government

IL

IndiaLaw LLP

Mumbai Redevelopment 2024: Legal Guide For Builders, CHS, And Developers

India Real Estate

SC

K Singhania & Co

Argus Talks: Decoding The Gayatri Balasamy Verdict: Boon Or Bane For Indian Arbitration (Video)

India Litigation

AP

Argus Partners

Oral Family Settlements & The Registration Requirement In Property Disputes

India Litigation

VA

Vaish Associates Advocates

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Tax Treaties

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

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

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

"Other Income" Of A Non-Resident – Adjustment Against Loss Incurred By A Permanent Establishment

Attribution of profit to a permanent establishment (‘PE') and computation of the total taxable income of such an entity having PE in India is yet another...

AP

AZB & Partners

Delhi HC Rejects CBDT's Endeavor Of Prescribing Limitation Through A Circular In The Absence Of Statutory Backing

The IT Act allows taxpayers to claim refunds for any excess tax paid to the Government.[1] However, such refund claim is often subject to the limitations prescribed...

AP

AZB & Partners

Section 263 Proceedings – How Far Can The Wings Be Stretched?

Section 263 of the IT Act empowers senior tax authorities (including the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, or Commissioner)...

AP

AZB & Partners

Personal Tax, M&A & IFSC: Finance Bill 2025 Key Takeaways

GA

Globeview Advisors LLP

Employee Incentives 2025

India Commercial

AP

AZB & Partners

Transfer Pricing 2025

AP

AZB & Partners

What You Don't Realise When Converting An LLP To Private Limited Before A Strategic Sale

India Commercial

AA

Agama Law Associates

Cost Inflation Index Notified For FY-2025-26

DC

Dewan P.N. Chopra & Co.

Sale Of Equity Oriented Mutual Funds Not Akin To Alienation Of 'Shares' - Treaty Benefit Available

AC

Aurtus Consulting LLP

See more

Transfer Pricing

Transfer Pricing 2025

The Income Tax Act, 1961 ("IT Act") contains a specific chapter, namely Chapter X, which deals with special anti-avoidance rules in the form of transfer pricing regulations as applicable to com¬panies entering into related-party transactions.

AP

AZB & Partners

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

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

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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

See more

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

Denial Of Depreciation On Goodwill - Beginning Of A New Saga!! Part-1 (Video)

VA

Vaish Associates Advocates

Basic Concepts Of Transfer Pricing (Video)

AL

Amicus Legal

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