India: Corporate Tax

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Article
Cross-border Secondments And The Quest For The True Employer
The Delhi High Court's recent ruling in the Ernst & Young U.S. LLP case has reignited the debate over cross-border employee secondments, determining that reimbursed salary costs constitute taxable technical services rather than mere fiscal pass-throughs. This decision, which closely mirrors the foundational Centrica India Offshore precedent, establishes that seconded employees who retain employment liens and social security benefits with their overseas entities remain employees of the foreign entity, thereb
India Tax
LS
Lakshmikumaran & Sridharan
Article
EXEMPTIONS GRANTED TO FIIs AND BIS: FACILITATING FOREIGN CAPITAL INFLOW
The Indian government has introduced sweeping tax exemptions on interest and capital gains from Government Securities for Foreign Institutional Investors and the Bank for International Settlements, effective retrospectively from April 2026. As the rupee plummets past the 97-mark against the US dollar and foreign portfolio investments hemorrhage approximately INR 2.5 lakh crore, these reforms aim to stabilize currency pressures and restore investor confidence in India's debt markets.
India Tax
I
CMS INDUSLAW
Article
Faceless Reassessment After S. 147A: What The Supreme Court Did – And Did Not – Decide
The Supreme Court's recent order in Tej Pratap Singh has reignited a fundamental debate about statutory authority in India's faceless assessment regime. When Parliament retrospectively inserted Section 147A to clarify which officer holds jurisdiction over reassessment notices, it transformed a procedural efficiency measure into a constitutional question about the limits of legislative intervention and the identity of the officer authorized by law to impose tax liabilities.
India Tax
MA
Metalegal Advocates
Article
Why Growing GCC Companies Are Moving Beyond Spreadsheet-Based Financial Reporting
For many finance teams, the warning signs are familiar. The month-end close often stretches beyond ten days. Different versions of the same profit and loss statement get shared over email, and no one has a clear idea which is the latest file. A single minor change to a formula in a spreadsheet can disrupt the entire consolidation. By the time someone notices the mistake, it might be too late.
Worldwide Accounting
IMC Group
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