COVID-19 had the entire world in flux in the early years of this decade. The health crisis was instrumental in shaping perceptions of...
Mukesh Butani and Seema Kejriwal explain why applying judicial antiavoidance rules independent of general antiavoidance rules would replace rule‑based uniformity in the enforcement...
The Draft specifies conditions under which safe harbour rules will apply for IT, ITeS, pharma sectors The income-tax (I-T) department released draft safe...
The G20 leaders’ Mexico summit of June’12 crafted the term ‘Base Erosion & Profit Shifting’ with an objective to prevent country’s tax base...
Data suggest that a tax rate increase for a few rich people puts little back into the economy compared to an across-the-board increase...
The new Companies Act is modeled after modern laws given that the extant law outlived its importance in terms of size, relevance to...
The Delhi HC has delivered path-breaking and bold verdicts, quashing proceedings initiated by CBDT and CBEC administrative guidance for assessments and subsequent denial...