Article 17 Oct 2025 An Indirect Transfer In An Offshore Two-tier Structure Is Not Taxable In India – Tax Tribunal Rules In EBay-Flipkart Case Worldwide Tax
Article 03 Sep 2025 Telangana High Court Quashes GAAR Proceedings In Absence Of An 'Impermissible Avoidance Arrangement' India Tax
Article 20 May 2025 Tribunal Rejects Lifting Of Corporate Veil And Affirms Taxpayer Is Not The Beneficial Owner Of Foreign Assets Owned By A BVI Company India Tax
Article 30 Jan 2025 Government Issues Guidance On Application Of 'Principal Purpose Test' Under Tax Treaties India Tax
Article 11 Oct 2024 Attribution Of Profits To A Pe To Be Based On Independent Entity Approach, Irrespective Of Losses Incurred At Entity Level – Full Bench Of The Delhi High Court India Tax
Article 10 Sep 2024 Delhi High Court Reiterates Importance Of Tax Residency Certificate Issued By Mauritius Tax Authorities To Claim Benefits Under India-Mauritius DTAA India Tax
Article 24 Oct 2023 'Most Favored Nation' Clause In Tax Treaties, Not Automatically Favorable India Tax
Article 19 Dec 2022 Mumbai Tribunal Rules DDT Not Applicable On Issuance Of Shares By ‘Resulting Company' To Shareholders Of ‘Demerged Company' In A Tax Neutral Demerger India Tax
Article 05 Jul 2022 High Court Rules That Seconded Employees' Salary Cost Reimbursed By Flipkart To Walmart Inc Will Not Be Subject To Withholding Tax In India India Tax
Article 23 May 2022 Back To Basics? | Relevance Of ‘Beneficial Ownership' Questioned When Availing Capital Gains Tax Benefit Under India – Mauritius Tax Treaty India Tax
Article 12 May 2022 Supreme Court Gives Major Relief To The Revenue In Tax Controversy Relating To Reassessment Notices Issued Under The Old Regime India Tax
Article 04 May 2022 High Court Rules On What Shall Be The Limitation Date For Passing Of Transfer Pricing Orders India Tax
Article 22 Apr 2022 High Court Affirms Real Income Theory, Rules That The Consideration For Share Sale Reduced From The Escrow Account Cannot Be Subject To Capital Gain Tax India Tax
Article 31 Jan 2022 Calcutta High Court Also Quashes Reassessment Notices Issued Under The Old Reassessment Regime India Tax
Article 23 Dec 2021 Delhi High Court Quashes Over 1300 Reassessment Notices Issued Under The Old Reassessment Regime India Finance
Article 16 Sep 2021 Chhattisgarh High Court Upholds Validity Of Reassessment Notice Issued Under The Old Law India Finance
Article 18 Aug 2021 India Nullifies Retrospective Application Of Indirect Transfer (Vodafone) Tax India Tax