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.

Interest And Penalty Recovered By Foreman From Defaulting Chit Fund Subscribers Are Not Liable To GST

The Andhra Pradesh High Court has held that the interest and penalty, recovered by a foreman, in relation to default in payment of installments...

LS

Lakshmikumaran & Sridharan

Refund – Limitation Under Section 54 Is Not Applicable When Tax Mistakenly Paid Twice, Once Through ITC And Second Time By Cash

The Orissa High Court has observed that the nature of refund claim in a case where tax was mistakenly paid twice...

LS

Lakshmikumaran & Sridharan

Key Highlights Of GST Notification And Clarification Circulars In February 2026

The GSTN team has released Gross and Net GST revenue collections for the month of January 2026. The detailed report may be viewed here.

NP

Nexdigm Private Limited

Is Offshore Offshore Enough? Recent Indian Supreme Court Tax Decision Impacts Global M&A Which Derive Substantial Value From India

Cross-border M&A transactions routinely involve offshore holding structures. A typical exit involves selling shares in a foreign holding company whose value is substantially derived from operating businesses in another jurisdiction, such as India.

KC

Khaitan & Co LLP

Tailoring Customs To Global Trade: Budget 2026 Reforms For Textile, Leather And Footwear

NP

Nexdigm Private Limited

Decoding The Alternative Investment Funds Tax Puzzle In India: A Category-Wise Analysis

CP

Corporate Professionals

Major GST Win: Clinical Trial Services For Foreign Clients Are Exports & Tax Free Retrospectively

KS

King, Stubb & Kasiva

Indian Safe Harbour Regime Revamped: Draft Income-tax Rules, 2026

AC

Aurtus Consulting LLP

Tax Street – January 2026

NP

Nexdigm Private Limited

Salary Taxation Revamped Under Indian Income-Tax Rules | Modernising Perquisites And Allowances

KC

Khaitan & Co LLP

Tiger Roars, Tax Uncertainty Soars! – The Ultimate "Upside Down" Of International Tax Jurisprudence In India

AP

AZB & Partners

ITAT Denies Depreciation On Artificial Goodwill Created Upon Intra-group Amalgamation

AC

Aurtus Consulting LLP

Union Budget 2026-2027: Transforming India's Electronics Manufacturing and Export Landscape

AP

AK & Partners

Building The World's Back-End: How Union Budget 2026-2027 Accelerates India's Global Cloud And Data Centre Infrastructure Leadership

AP

AK & Partners

Post-Retirement Disciplinary Action: Supreme Court Protects Retiral Benefits Of Employees (Video)

India Employment

IL

IndiaLaw LLP

Acquisition Finance In India: RBI's 2026 Framework Reshapes LBO Structuring

PL

Pioneer Legal

India-US Trade Deal: Recent Developments, Impact And What Lies Ahead

India International

KC

Khaitan & Co LLP

Minimum Alternate Tax (MAT) Amendments In Union Budget 2026 – A Critical Analysis

NP

Nexdigm Private Limited

JIO-Blackrock Joint Venture: Reshaping Investment Landscape

A

Acuity Law

Recent Developments In India's Corporate & Commercial Laws – February 2026

The February 2026 edition of Fox & Mandal's newsletter examines the FEMA (Guarantees) Regulations, 2026; joint insolvency proceedings; RBI's ‘high quality' infrastructure lending framework; IT Rules addressing AI and deepfakes; the restructured HVDLE framework; India's new shipbuilding schemes; and other changes in India's corporate, capital markets, infrastructure, insolvency, and banking sectors.

India Commercial

Fox & Mandal

Union Budget 2026-27: Strengthening Certainty Simplifying Compliance And Using Tax Policy As A Strategic Lever

Union Budget 2026-27 shows an early expression of government tax philosophy. Instead of large-scale tax cuts or temporary tax relief measures, the focus of this budget is on simplification, compliance ease, and efficiency.

KS

King, Stubb & Kasiva

Karnataka HC Rules That Salary Paid To The Foreign Nationals Cannot Be Subjected To IGST As Import Of Service Where There Is A Direct Employer–employee Relationship Between The Indian Company And Foreign National

Karnataka HC rules that salary paid to the Foreign Nationals cannot be subjected to IGST as import of service where there is a direct employer–employee relationship...

India Employment

AC

Aurtus Consulting LLP

Budget 2026: A Structural Reset Of India's Transfer Pricing Framework

If Budget speeches were films, Budget 20261 would be the director's cut — fewer special effects, tighter editing, and a clearer narrative. Without resorting to sweeping policy overhauls...

NP

Nexdigm Private Limited

High Court Holds That The Transfer Of Business As A Going Concern Is Not A Taxable Supply Under GST, Recognises Such Transfer Of Business Between Two Distinct GST Registrations Of The Same Legal Entity, And Permits Transfer Of Unutilised Input Tax Credit

AC

Aurtus Consulting LLP

Has The Hydra Of Post Sale Discounts Under GST Finally Been Subdued?

NP

Nexdigm Private Limited

A Sectoral Take On Union Budget 2026: The Indirect Tax Story

NP

Nexdigm Private Limited

Tax Treatment Of Non-Compete Fees: Supreme Court Brings Long-Awaited Clarity

India Litigation

KC

Khaitan & Co LLP

Budget 2026-2027 Analysis- Tax Exemption And TDS Removal On Interest Awarded By Motor Accident Claims Tribunal (MACT) To Natural Persons

AP

AK & Partners

Taxation Of Stock-in-Trade In Amalgamations: The Jindal Equipment Case And Its Implications

LP

Legitpro Law

Andhra Pradesh HC Ruling On Transfer Of Business As Going Concern

AC

Aurtus Consulting LLP

High Court Of Judicature At Bombay Sets Aside Service Tax Demand On Individual Advocate: Reaffirms Primacy Of Exemption And Reverse Charge Framework

HA

HSA Advocates

Legislative Amendments On Discount Schemes And Credit Notes– Time To Revisit The Promotional Schemes?

LS

Lakshmikumaran & Sridharan

Highlights - ECONOMIC SURVEY 2026

Worldwide Strategy

AC

Aurtus Consulting LLP

Andhra Pradesh HC Ruling On Transfer Of Business As Going Concern

High Court holds that the transfer of business as a going concern is not a taxable supply under GST, recognises such transfer of business between two distinct GST registrations of the same legal entity, and permits transfer of unutilised input tax credit.

AC

Aurtus Consulting LLP

High Court Of Judicature At Bombay Sets Aside Service Tax Demand On Individual Advocate: Reaffirms Primacy Of Exemption And Reverse Charge Framework

In a significant ruling reinforcing the statutory framework governing taxation of legal services, the High Court of Judicature at Bombay has quashed service tax proceedings initiated against an individual advocate.

HA

HSA Advocates

Legislative Amendments On Discount Schemes And Credit Notes– Time To Revisit The Promotional Schemes?

Discounts serve as a powerful strategic tool to stimulate sales, attract new customers and strengthen a brand's competitive edge in price-sensitive market.

LS

Lakshmikumaran & Sridharan

Highlights - ECONOMIC SURVEY 2026

The Indian Economic Survey presents a detailed analysis of our economy's performance during FY 2025–26, reaffirming that India stands for stability...

Worldwide Strategy

AC

Aurtus Consulting LLP

DPDP Act Compliance For Tax And Accounting Firms In India: Data Protection, Cloud Risks And Professional Confidentiality

KS

King, Stubb & Kasiva

Budget 2026: Assessment Procedures And Penalty – Bringing About Confidence And Certainty

The Union Budget 2026 marks a decisive step towards restructuring India's tax administration framework by addressing long-standing concerns related to assessments...

NP

Nexdigm Private Limited

Raghuvansh Agro Farms Ltd. vs State Of Uttar Pradesh & Ors [ WP 3829 Of 2025] Delivered On 17 December 2025

GST authorities must act within the framework of law, respect jurisdictional boundaries, and avoid arbitrary demands that go beyond statutory provisions.

AC

Aurtus Consulting LLP

M/s Duphar Interfran Ltd. vs. The State Of Maharashtra [Sales Tax Reference No. 9 Of 2012] Dated 21 November 2025

Bombay High Court held that the situs of a trademark assignment depends on the location of its owner, following the principle mobilia sequuntur personam.

AC

Aurtus Consulting LLP

Doctrine Of Mutuality And GST: Indian Medical Association v. Union Of India

The Indian Medical Association, Kerala State Branch ("IMA Kerala" or "Petitioner") is a registered society and the State unit of the Indian Medical Association.

A

Acuity Law

India's Union Budget 2026 27: An Emerging ESG And Climate Roadmap

India Commercial

DD

Dhir & Dhir Associates

India Union Budget 2026

AC

Aurtus Consulting LLP

Athena Legal Key Budget Highlights 2026

AL

Athena Legal

Missed Foreign Disclosures? Voluntary Disclosure Open In 2026

NP

Nexdigm Private Limited

JSW Paints' Strategic Acquisition Of Akzo Nobel India: A Major Deal In The Indian Paints Sector

India Anti-trust

A

Acuity Law

Budget 2026 – A Structural Reset Of Safe Harbour Provisions And Fast Track APA For IT Services

NP

Nexdigm Private Limited

Budget 2026-27 | Why Buyback Taxation A Victory For Minority Shareholders And A Hurdle For Promoters

AM

Alvarez & Marsal

Union Budget 2026-27 - Direct Tax

SO

S&A Law Offices

Union Budget 2026-27 - Indirect Tax

SO

S&A Law Offices

Non-Compete Fee Allowable As 'Business Expense'!!

AP

AZB & Partners

DDT – Tax On Shareholder – DTAA Applicable!!

AP

AZB & Partners

The Inordinate Transition: A Jurisprudential Exploration Of The Income-Tax Act, 2025

MC

MAHESHWARI & CO. Advocates & Legal Consultants

M/s Alstom Transport India Limited Vs Additional Commissioner, CGST And Central Excise (Appeals) & Ors. [SCA No. 11025 Of 2025 Dated January 23, 2026.

AC

Aurtus Consulting LLP

Union Budget 2026: Key Reforms In GST, Infrastructure, Manufacturing & Textiles

LS

Lakshmikumaran & Sridharan

Union Budget 2026: Indirect Tax Analysis

AP

Argus Partners

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Hammurabi & Solomon

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

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Shraff Legal Advocates

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

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Khaitan & Co LLP

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