Article 26 Jan 2026 Supreme Court Denies India-Mauritius Tax Treaty Benefit For Tiger Global, Rejects Grandfathering Protection Under GAAR India Tax
Article 12 Jan 2026 Supreme Court Holds That Payment Of Non-Compete Fee Is A Revenue Expenditure And Upholds Deduction Of Interest On Funds For Acquiring Controlling Stake In Subsidiary India Tax
Article 19 Nov 2025 Mumbai Tribunal Grants Treaty Exemption To Singapore Company On Sale Of Grandfathered Shares; Dismisses Allegations Of Conduit Entity And PPT Applicability India Tax
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 23 Jan 2025 ITAT Delhi Examines Principal Purpose Test And Allows The Benefit Under India-Luxembourg Tax Treaty 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 15 Jan 2024 CBDT Provides Guidelines In Relation To TDS On Payments By E-Commerce Operators India Tax
Article 28 Jun 2022 CBDT Provides Much Awaited Guidelines In Relation To TDS On Payments For Virtual Digital Assets India Tax
Article 10 Feb 2022 India Tax Administration Clarifies Its Strict Interpretation Of The ‘Most Favoured Nation' Clause In Tax Treaties India Tax
Article 28 Jan 2021 Equity Incentives Received In Respect Of Services Rendered In India Are Taxable In India, Rules Tribunal India Tax
Article 04 Sep 2020 Delhi High Court Holds That Receipt Of Amalgamated Company's Shares Under Amalgamation Against Shares Held As Stock-In-Trade Is Taxable As ‘Business Income' India Tax
Article 10 Jun 2020 AAR Applies ‘Look Through' Approach – Denies Treaty Relief To Mauritian Entities On Indirect Transfer Of Indian Shares India Tax