India: Tax

Subscribe

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.

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

In a significant ruling impacting ongoing disputes, the Supreme Court[1] has held that non-compete fees paid to ward off competition are allowable as revenue expenditure under Section 37(1) of the IT Act.

AP

AZB & Partners

DDT – Tax On Shareholder – DTAA Applicable!!

This update is in furtherance to the earlier edition of ‘What's Up in Tax!', March, 2023[1] analysing the decision of the Income Tax Appellate Tribunal (‘ITAT'), Special Bench in the case of Total Oil India Pvt. Ltd.[2].

AP

AZB & Partners

Key Highlights Of The Union Budget 2026-27

As India advances deeper into the Kartavya Kaal, the Union Budget 2026-27 signals a maturing growth strategy one that prioritizes responsibility, resilience, and long-term value creation as the country moves...

NP

Nexdigm Private Limited

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

The Income Tax Act,1961, is on the verge of dying, a law that has been the foundation of the Indian fiscal policy in the last sixty years.

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Union Budget 2026

A

Acuity Law

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

Aurtus Flash Alert - Hon'ble Gujarat High Court Ruling On Denial Of Refund Of Unutilised ITC Upon Amalgamation

AC

Aurtus Consulting LLP

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

LS

Lakshmikumaran & Sridharan

Tiger Global Ruling: Does GAAR Override Tax Treaties And What Is The Way Forward?

R & D Law Chambers LLP

Union Budget 2026

I

CMS INDUSLAW

Union Budget 2026: Indirect Tax Analysis

AP

Argus Partners

Budget Reactions - Lakshmikumaran And Sridharan Attorneys - Taxation

LS

Lakshmikumaran & Sridharan

Union Budget 2026 - Direct Tax Proposals

KC

Khaitan & Co LLP

Union Budget 2026 - Indirect Tax Proposals

KC

Khaitan & Co LLP

Moving Towards Responsible And Ethical Use Of AI: Analysis Of India's Proposed AI Bill, 2025

India Technology

L

LexOrbis

Customs And GST Alert - January 2026.

VA

Vaish Associates Advocates

SEBI's Crackdown On Finfluencers: Regulations And Enforcement

India Commercial

AL

Aarna Law

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

India Employment

LP

Legitpro Law

SEBI Accredited Investor Funds Framework: Understanding The New Regulatory Architecture For Sophisticated Capital

India Commercial

AP

AK & Partners

See more

Related Country Guides

Tax Treaties

Tiger Global Ruling: Does GAAR Override Tax Treaties And What Is The Way Forward?

The Tiger Global judgment arises from a specific factual context, its reasoning reflects a broader doctrinal move towards an arrangement-centric analysis that weakens traditional assumptions around treaty primacy and grandfathering...

R & D Law Chambers LLP

The Supreme Court Of India's Judgement In Tiger Global: Jarring Way Ahead For India-Mauritius Tax Treaty

The Supreme Court of India's judgement in the matter of the Authority for Advance Rulings (Income Tax) & Ors. v. Tiger Global International Holdings marks a decisive turning point in India's approach to treaty-based tax planning, particularly under the India–Mauritius Double Taxation Avoidance Agreement ("DTAA").

HA

HSA Advocates

Tiger Global: Redefining Treaty Protection In India

The evidentiary value of a Tax Residency Certificate ("TRC") as sufficient proof of tax residency for the purposes of claiming benefits under a Double Taxation Avoidance Agreement ("DTAA") has been a subject of prolonged judicial and legislative debate in India.

I

CMS INDUSLAW

From Vodafone To Tiger Global — A Constitutional Reset

India Commercial

IL

IndiaLaw LLP

Legal Case Analysis: Tiger Global - Flipkart Tax Dispute

LP

Legitpro Law

Supreme Court Ruling In Case Of Tiger Global: Key Observations And Takeaways

AC

Aurtus Consulting LLP

Tiger Global After GAAR Treaty Shopping Tax Residency Certificates And What Investors Must Show

LP

Legitpro Law

Bombay High Court Resolves The DDT-DTAA Controversy: Treaty Rate Held Applicable Notwithstanding Domestic Levy Mechanism

LS

Lakshmikumaran & Sridharan

Tiger Global Before The Supreme Court: Redefining The Limits Of Treaty Protection, AAR Jurisdiction And Investor Certainty

KS

King, Stubb & Kasiva

See more

Income Tax

DDT – Tax On Shareholder – DTAA Applicable!!

This update is in furtherance to the earlier edition of ‘What's Up in Tax!', March, 2023[1] analysing the decision of the Income Tax Appellate Tribunal (‘ITAT'), Special Bench in the case of Total Oil India Pvt. Ltd.[2].

AP

AZB & Partners

Key Highlights Of The Union Budget 2026-27

As India advances deeper into the Kartavya Kaal, the Union Budget 2026-27 signals a maturing growth strategy one that prioritizes responsibility, resilience, and long-term value creation as the country moves...

NP

Nexdigm Private Limited

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

The Income Tax Act,1961, is on the verge of dying, a law that has been the foundation of the Indian fiscal policy in the last sixty years.

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Driving Clarity: Tata Motors' Legal And Structural Overhaul

India Commercial

A

Acuity Law

Union Budget 2026

A

Acuity Law

Union Budget 2026

I

CMS INDUSLAW

Budget Reactions - Lakshmikumaran And Sridharan Attorneys - Taxation

LS

Lakshmikumaran & Sridharan

Union Budget 2026 - Direct Tax Proposals

KC

Khaitan & Co LLP

The Supreme Court Of India's Judgement In Tiger Global: Jarring Way Ahead For India-Mauritius Tax Treaty

HA

HSA Advocates

See more

Transfer Pricing

Union Budget 2026

Units in an International Financial Services Centre (IFSC) and Offshore Banking Units (OBUs)...

I

CMS INDUSLAW

Union Budget 2026 - Direct Tax Proposals

No changes have been proposed in the Finance Bill, 2026 (Bill) on the personal and corporate income tax rates.

KC

Khaitan & Co LLP

Litigation-Proof Cross-Border Tax & FDI Structuring Strategies: A Practical India Entry Playbook For Mid-Sized Groups

This playbook offers a practical framework for mid-sized global groups entering India, covering capital structuring, treaty outcomes, PE defence, cross-border payments, GST treatment, and TP governance.

R & D Law Chambers LLP

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

AA

Ahlawat & Associates

Tax Street – November 2025

NP

Nexdigm Private Limited

India GCC Playbook: Structuring Global Capability Centres, Managing Compliance And Avoiding Pitfalls For Foreign Investors

India Government

LP

Legitpro Law

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

India Immigration

KC

Kochhar & Co.

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

See more

Corporate Tax

Union Budget 2026

The Government of India announced the Union Budget 2026 on 1 February 2026 ("Budget 2026"). Budget 2026 primarily has a theme of maintaining stability, fiscal discipline, sustained growth and moderate inflation.

A

Acuity Law

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

In September 2024, the UAE government took a major step by issuing Cabinet Decision No. 98 thus fundamentally changing how Economic Substance Regulations (ESR) apply to businesses in UAE.

India Commercial

Ka

Khurana and Khurana

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

Income tax is a tax levied and charged on individuals and entities based on their income or profits, in accordance with the provisions of the Income Tax Act, 1961.

R & D Law Chambers LLP

Transfer Pricing Compliance & Documentation For Offshore Subsidiaries In India

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Choosing The Right Business Structure In India: Private Limited Company vs LLP vs Partnership Firm – A Comprehensive FAQ

India Commercial

RA

R. Arora & Associates

One Person Company v/s Limited Liability Partnership

AL

Aarna Law

GST On Legal Services & Advocate Fees Explained

V

Vakilsearch

Cross-Border Joint Ventures: 5 Legal Risks And How To Avoid Them

India Commercial

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Cross-Border Tax Digest - Global Updates & Key Rulings

SA

Solique Advisors

See more

Latest Videos

See more

Limitation Period For Issuing A Notice U/s 148 Of The Income Tax Act, 1961 For AYs Upto 2021 (Video)

SL

Shraff Legal Advocates

Analyzing Budget 2022 (Video)

NP

Nexdigm Private Limited

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

KC

Khaitan & Co LLP

#TaxMantra | AAR To BAR - A Quantum Change

VA

Vaish Associates Advocates

Transfer Pricing Policy Formulation (Video)

AL

Amicus Legal

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More