Trends and Developments The Latest in Transfer Pricing Law in India Transfer pricing (TP) regulations were introduced in India in 2001. The law has consistently
Introduction The year 2024 has etched itself in history as the warmest year globally since 1850.[1] This stark reality is an essential reminder the challenges
Introduction The controversy relating to the eligibility of tax treaty benefits to fiscally transparent entities has come up before courts around the world.[1] This article recapitulates
Introduction The controversy relating to the eligibility of tax treaty benefits to fiscally transparent entities has come up before courts around the world.[1] This article recapitulates
The debate to replace the extant 1961 Code has been around for over a decade, with the first serious attempt made by former finance minister,
India is one of the fastest-growing large economies in the world, helped by a demographic profile that supports its ambition to become a developed nation.
At a time when the gross domestic product growth is slowing, and domestic consumption and private investments are not displaying spirited animal trends,...
FM’s Budget speech earmarked ‘taxation’ as a dominant pillar to guide India through a reformatory phase Outlays, outcomes, and outposts-the triumvirate of ‘O’s,...
It remains to be seen if India will reconsider its stand on international arbitration in tax treaties Source: Financial Express Since its advent...
Source: The Hindu Business Line Passage of the Finance Bill, albeit customary, stands out as one chief legislative agenda for a ruling government...
Supreme Court Bench: Direct Tax Division Bench of Justice A. K. Sikri and Justice Rohinton Fali Nariman Division Bench of Justice A.K. Sikri...
The fiscal year just gone-by has witnessed several initiatives taken by the CBDT to significantly reduce disputes and provide relief to taxpayers facing...
The overall verdict will depend on a philosophical question: Does one see the glass half full or half empty? Source: Mint As the...
Proposes a regime that defines investor rights objectively, and without ambiguity Source: Hindu Business Line For over half a decade, volatile capital markets...
Tax certainty is a significant concern for FIIs, especially in the case of mutual fund FIIs that have a wide investor-base Source: Business...
Source: The Hindu BusinessLine The Finance Minister has covered good ground, but more needs to be done The focus areas in the Budget have been retracting...
A slew of proposals have got unprecedented attention in this Budget Source: Business Standard Finance Minister Arun Jaitley has pulled off a crucial Budget...
Corporate tax for start-ups and MSMEs have been rationalised to 25% and 29%, respectively. An across-the-board cut in the tax rate will need...