India: Income 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.

Kerala HC upholds proviso to section 194A(3) of Income tax Act, 1961 for high-turnover co-operative societies

The Hon'ble Kerala High Court (hereinafter referred to as ‘the Court') in the case of Vellangallur Peoples Welfare Co-Operative Society Ltd v. Union of India has upheld the Finance Act 2020 amendment to Section 194A(3)...

AC

Aurtus Consulting LLP

India's New Labour Codes And Their Tax Implications

While the narrative around the labour codes has largely focused on industrial relations, employment flexibility, and worker protection, their implications on taxation and payroll structuring are equally far-reaching.

India Employment

KS

King, Stubb & Kasiva

Tax Street – November 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...

NP

Nexdigm Private Limited

Delhi High Court Rejects "Virtual Service PE": Clifford Chance Ruling Brings Clarity To Cross-Border Legal Services Taxation

The taxation of cross-border professional services has become increasingly complex in a digitally connected economy.

LP

Legitpro Law

ITAT Rules On Interplay Between Section 115BAA And Section 112 Of ITA

AP

AZB & Partners

ITAT Ruling On Netflix India : Rejects Re-characterization Of Limited Risk Distributor

AC

Aurtus Consulting LLP

Remote But Relevant? – OECD's 2025 Update On 'Home' As A 'Place Of Business'

AP

AZB & Partners

No Footprint, No PE: Delhi HC's Recent Ruling On Virtual Service PE Under India-Singapore DTAA

AP

AZB & Partners

NCLT Clears Kirloskar Group Merger; Holds Tax Benefit Not Equal To Tax Avoidance

India Commercial

AC

Aurtus Consulting LLP

Corporate Demergers In Listed Entities: Key Legal Consideration And Practical Insights For Value Creation

India Commercial

LegaLogic

Tax Enforcement Actions And White-Collar Crime Defence At India Inc. – Ordeal For Organisations, Anguish For Stakeholders?

AP

AZB & Partners

India's Capital Gains Accounts Scheme Goes Digital: Consequences Of The 2025 Amendment For Taxpayers

LP

Legitpro Law

Defrauded Funds Cannot Be Considered As Taxable Income — PMLA Prevails Over Income Tax Act: Delhi High Court

VA

Vaish Associates Advocates

Legsys AI Technology Foundation v. Commissioner Of Income Tax (Exemptions), Mumbai, ITA Nos. 4757 & 4761/Mum/2025, Order Dated 21.11.2025

India Technology

LS

Lakshmikumaran & Sridharan

Consent Managers Are India's Next Big Opportunity: Here's The FAQ You Need

AP

AK & Partners

The AI Shift: How 2026 Will Redefine Business Strategy

Worldwide Technology

IMC Group

Exploring The DPIIT's Working Paper On Generative AI And Copyright

I

Ikigai Law

How Indian Businesses Should Implement India's DPDP Act Across HR, Contracts And Vendors In 2025

LP

Legitpro Law

Recent Developments In India's Corporate & Commercial Laws - Highlights | 2025

India Commercial

Fox & Mandal

Customs And GST Alert - December 2025

We are pleased to share with you our latest Customs and GST Alert, covering recent judgments and regulatory updates.

VA

Vaish Associates Advocates

Deputy Commissioner Of Income-Tax v. Nord Anglia Education Infrastructure Private Limited, Mumbai, ITA Nos. 205, 206 & 313/Viz/2025, Order Dated 26.11.2025

Nord Anglia Education Infrastructure Private Limited (the "Assessee") is an Indian company engaged in the educational infrastructural business and leases custom-built educational campuses along with provision of integrated infrastructural services such as housekeeping, security, and transport to schools.

LS

Lakshmikumaran & Sridharan

Temporary Lull Not Cessation Of Business – Rules Supreme Court!

Business profits of a non-resident can be taxed in India owing to existence of a business connection of such non-resident in India as per the provisions of the Income-tax Act...

AP

AZB & Partners

Tax Street – October 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 October 2025.

NP

Nexdigm Private Limited

Discretion, Not Default – Penalty Under The Black Money Act

AP

AZB & Partners

Non-disclosure Of Foreign Assets In The ITR: Ownership, Valuation & Threshold For Penalty Under The Black Money Act

LS

Lakshmikumaran & Sridharan

UAE Economic Substance Regulations: 2024 Amendments And Strategic Implications For Indian Enterprises

India Commercial

Ka

Khurana and Khurana

GST (Fourth Amendment) Rules, 2025: New Registration Framework And Compliance Architecture

LP

Legitpro Law

GAAR Panel Terms Hinduja Group Demerger An 'Impermissible Avoidance Arrangement'

AC

Aurtus Consulting LLP

India Direct Tax Handbook 2025: Corporate Tax, Transfer Pricing, GAAR, Litigation & Special Regimes

R & D Law Chambers LLP

Transfer Pricing Framework And Compliance Obligations For Offshore Subsidiaries In India

LP

Legitpro Law

Not All Money Is Income: The Subtle Art Of Classifying Receipts To Reduce Tax Burden Through Accuracy And Insight

R & D Law Chambers LLP

Direct Tax Spotlight

KC

Kochhar & Co.

Transfer Pricing Compliance & Documentation For Offshore Subsidiaries In India

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Transfer Pricing Framework And Compliance Obligations For Offshore Subsidiaries In India

In the contemporary context of global business expansion, multinational enterprises (MNEs) are increasingly dependent on offshore subsidiaries located in India to leverage its extensive talent pool, cost efficiencies, and expanding market potential.

LP

Legitpro Law

Not All Money Is Income: The Subtle Art Of Classifying Receipts To Reduce Tax Burden Through Accuracy And Insight

The Indian Income Tax Act, 1961 operates on the foundational premise of distinguishing between capital receipts and revenue receipts.

R & D Law Chambers LLP

Direct Tax Spotlight

It is a trite to say that India's judicial system is bursting at seams and matters linger before Tribunals and courts for decades

KC

Kochhar & Co.

Transfer Pricing Compliance & Documentation For Offshore Subsidiaries In India

For offshore subsidiaries operating in India, transfer pricing compliance is not an optional exercise — it is a statutory requirement under the Income Tax Act, 1961.

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Supreme Court: Non-Resident Companies Liable To Tax In India Even Without Permanent Office

IL

IndiaLaw LLP

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

If you like gold , there should be many reasons you should like bitcoin as stated by Cameron Winklevoss now in order to get a deep understanding for the same , we need to delve into the world of cryptocurrency and what does it even mean.

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

ITAT Clarifies Impact Of Multilateral Instrument In Light Of SC's Nestle SA Ruling

AP

AZB & Partners

Tax Street – August 2025

NP

Nexdigm Private Limited

Clarification On Post-sales Discounts And Secondary Discounts

AC

Aurtus Consulting LLP

ITAT Chennai Rules Minor's Share In Inherited Property Cannot Be Taxed In Guardian's Hands

IL

IndiaLaw LLP

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

IL

IndiaLaw LLP

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

IMC Group

No Disallowance U/s 40A(3) Where Cash Payments Are Genuine And Verifiable

AC

Aurtus Consulting LLP

When Work Crosses Borders, Tax Does Too Unless Businesses Dodge The Risk

LP

Legitpro Law

India Business Bulletin (August 2025)

India Government

Archer & Angel

CBDT Circular On AIFs Read Down By Delhi HC

AP

AZB & Partners

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Latest Videos

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Legal Podcast Powered By INDIA LAW LLP Episode No 2 ( MSME )

IL

IndiaLaw LLP

Interplay Between Tax Laws, PMLA & IBC (Video)

SL

Shraff Legal Advocates

#TaxMantra | AAR To BAR - A Quantum Change

VA

Vaish Associates Advocates

Union Budget 2020: An Overview (Video)

BI

BDO India LLP

Webinar: India Budget 2015: Impact On Private Equity, M&A And Global Investors: Part 2 (Video Content)

ND

Nishith Desai Associates

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