India: Tax Authorities

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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.

Supreme Court Rules On Taxability Of Capital Gains In India – Denies Mauritius Tax Treaty Benefits And GAAR Grandfathering Protection

In a significant development, the Supreme Court, by its judgment dated January 15, 2026, has ruled against the Mauritian investment entities of Tiger Global in relation to their...

AP

AZB & Partners

Supreme Court Upholds Revenue's Right To Tax Tiger Global's Flipkart Exit Gains

The Supreme Court of India ruled against Tiger Global's Mauritius-based entities, holding that capital gains from exit from Flipkart shares are taxable.

NP

Nexdigm Private Limited

Exploring How India Addresses Transparency, Provenance, And Anti-money Laundering Compliance In The Art Market Today

The Indian art market functions through two overlapping but distinct spaces – the primary market, where emerging and established artists sell their works (often through private galleries), and the secondary market...

India Government

AL

Aarna Law

Supreme Court Denies Tax Treaty Relief Under India-Mauritius DTAA For Tiger Global's Flipkart–Walmart Exit

On January 15, 2026, the Supreme Court of India delivered a landmark judgment in Authority for Advance Rulings (Income Tax) v. Tiger Global International II Holdings...

AP

Argus Partners

GST Notices For Assessment Years: What Companies Need To Know, Why They Receive Them And How They Must Respond

KS

King, Stubb & Kasiva

ITAT Delhi Rejects The Allegation Of Constitution Of Permanent Establishment Of Foreign Enterprise Having Subsidiaries In India Sans Satisfaction Of Disposal Test

VA

Vaish Associates Advocates

Customs And GST Alert - January 2026.

VA

Vaish Associates Advocates

Understanding The Nuances Of Taxation Aspects For Cross Border Transactions In India

AA

Ahlawat & Associates

The Jurisdictional Tussle Between GST And Customs Authorities

LS

Lakshmikumaran & Sridharan

Doctrine Of Mutuality – The Never-Ending Saga

AC

Aurtus Consulting LLP

The Digital Frontier: Navigating The 'Virtual Service PE' In International Taxation

LS

Lakshmikumaran & Sridharan

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

AC

Aurtus Consulting LLP

Merck Life Science Private Limited Vs Union Of India & Ors [ WP 27259 Of 2024], Dated 7 November 2025.

AC

Aurtus Consulting LLP

Cash Compensation For Delay In Flat Handover Not Taxable Under Section 50C

AC

Aurtus Consulting LLP

Impetus To GCCs In India: Rajasthan Releases Its GCC Policy

India Employment

KC

Khaitan & Co LLP

F&M - Dispute Resolution & ADR - Highlights 2025

India Litigation

Fox & Mandal

SEBI (Stock Brokers) Regulations, 2026: A Structural Reset Of India's Broking Regulatory Framework

India Commercial

IL

IndiaLaw LLP

Comparative Framework: How The New Labour Codes Differ From 29 Old Labour Laws

India Employment

LP

Legitpro Law

Data Breach Reporting In India: Legal Obligations And Best Practices

SR

S.S. Rana & Co. Advocates

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

Godfrey Phillips India Limited vs Commissioner, Central Tax, New Delhi [Service Tax Appeal No. 51478 Of 2022] Dated December 5, 2025

Theassessee was engaged in the business of manufacturing goods and providing services. The surplus profit earned by the assessee...

AC

Aurtus Consulting LLP

Key Tax Impact Of Possible Revisions To The India-France Tax Treaty From A Foreign Portfolio Investor Perspective

As per recent press articles, the Indian and French governments are in the closing stages of finalizing the revised Double Taxation Avoidance Agreement (DTAA or Tax Treaty).

AM

Alvarez & Marsal

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

LP

Legitpro Law

AO Cannot Reject The Prescribed Method Of Valuation, ITAT Deletes Addition Under Section 50CA

AC

Aurtus Consulting LLP

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

AP

AZB & Partners

India Notifies New India-Qatar DTAA: Key Changes And Implications

AP

AZB & Partners

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

AC

Aurtus Consulting LLP

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

AP

AZB & Partners

Section 8 Companies In India: A Thorough Legal, Compliance, And Governance Examination

India Commercial

LP

Legitpro Law

Delhi High Court Upholds Non-taxability Of Fees Paid To International Law Firm, Overrules Virtual PE Theory

KC

Khaitan & Co LLP

Aurtus Service Tax Flash Alert - Godfrey Phillips India Limited vs Commissioner, Central Tax, New Delhi [Service Tax Appeal No. 51478 Of 2022] Dated December 5, 2025

India Commercial

AC

Aurtus Consulting LLP

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

LP

Legitpro Law

Section 8 Companies In India: A Thorough Legal, Compliance, And Governance Examination

Section 8 of the Companies Act, 2013 establishes a distinct corporate framework for not-for profit organizations that aim to achieve charitable or socially advantageous goals while functioning within the parameters of company law.

India Commercial

LP

Legitpro Law

Delhi High Court Upholds Non-taxability Of Fees Paid To International Law Firm, Overrules Virtual PE Theory

In the case of CIT v Clifford Chance Pte Ltd, ITA 353-354/2025, a Division Bench of the High Court of Delhi (High Court) delivered a significant ruling rejecting the theory of virtual presence and held that fees received from India clients by an international law firm is not taxable in India.

KC

Khaitan & Co LLP

Aurtus Service Tax Flash Alert - Godfrey Phillips India Limited vs Commissioner, Central Tax, New Delhi [Service Tax Appeal No. 51478 Of 2022] Dated December 5, 2025

The assessee was engaged in the business of manufacturing goods and providing services.

India Commercial

AC

Aurtus Consulting LLP

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

On November 19, 2025, the Ministry of Finance announced the Capital Gains Accounts (Second Amendment) Scheme, 2025, marking a vital step towards the modernization of the Capital Gains Accounts Scheme, 1988 (CGAS).

LP

Legitpro Law

Are Goods Brought In On Lease Basis From FTWZ To DTA Exempt From Levy Of IGST? – CAAR Rules In Favour

LS

Lakshmikumaran & Sridharan

Global Capabilities Centres(GCCs): Navigating U.S. Immigration Barriers Through Offshore Talent Hubs Part 1- Direct Tax

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

India Immigration

KC

Kochhar & Co.

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

It is a settled position of law that an imposition of penalty is a matter of discretion, in terms of the importance given to the requirement of an opportunity of hearing across statutes.

AP

AZB & Partners

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

LS

Lakshmikumaran & Sridharan

Mumbai Tribunal Grants Treaty Exemption To Singapore Company On Sale Of Grandfathered Shares; Dismisses Allegations Of Conduit Entity And PPT Applicability

KC

Khaitan & Co LLP

A Guide On The Goods And Services Tax Appellate Tribunal

J

JSA

Customs (Voluntary Revision Of Entries Post Clearance) Regulations, 2025

AC

Aurtus Consulting LLP

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

AC

Aurtus Consulting LLP

ITAT Interprets The Word 'May' U/s 43 Of BMA As Directory And Not Mandatory

India Government

AC

Aurtus Consulting LLP

Key Highlights Of GST Notification And Clarification Circulars In October 2025

NP

Nexdigm Private Limited

Important Takeaways From The Judgment Of The Telangana High Court On GAAR

AP

AZB & Partners

Customs And GST Alert – November 2025

VA

Vaish Associates Advocates

Pricing Discipline And Market Transparency

White And Brief Advocates And Solicitors

Transfer Pricing Framework And Compliance Obligations For Offshore Subsidiaries In India

LP

Legitpro Law

Supreme Court Reaffirms Protection To Bona Fide Purchasers In VAT Transactions: Commissioner, Trade & Tax.

IL

IndiaLaw LLP

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

R & D Law Chambers LLP

UAE's Newly Launched Mandatory E-Invoicing System & Key Compliance Requirements For Businesses And Practitioners

L

Lexplosion Solutions Private Limited

GAAR In Practice: Lessons From Ayodhya Rami Reddy Alla And Anvida Bandi

LS

Lakshmikumaran & Sridharan

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Latest Videos

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

IL

IndiaLaw LLP

[Live] Regulatory Framework For Doing Business In Portugal & India: Opportunities & Challenges (Video)

HS

Hammurabi & Solomon

Validity Of A Notice For Re Assessment Under Income Tax Act, 1961 Against A Struck Off Company (Video)

SL

Shraff Legal Advocates

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

KC

Khaitan & Co LLP

Faceless Assessments - Laudable Initiative But Riddled With Challenges (Part 1) (Video)

VA

Vaish Associates Advocates

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