India: Income Tax

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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.

Legsys AI Technology Foundation v. Commissioner Of Income Tax (Exemptions), Mumbai, ITA Nos. 4757 & 4761/Mum/2025, Order Dated 21.11.2025

Legsys AI Technology Foundation("the Applicant"), a not-for-profit company, was incorporated with the object of providing access to justice to the public, by rendering pro bono tech-services to District Courts, with the aid of Artificial Intelligence (AI).

India Technology

LS

Lakshmikumaran & Sridharan

Customs And GST Alert - December 2025

We are pleased to share with you our latest Customs and GST Alert, covering recent judgments and regulatory updates.

VA

Vaish Associates Advocates

Deputy Commissioner Of Income-Tax v. Nord Anglia Education Infrastructure Private Limited, Mumbai, ITA Nos. 205, 206 & 313/Viz/2025, Order Dated 26.11.2025

Nord Anglia Education Infrastructure Private Limited (the "Assessee") is an Indian company engaged in the educational infrastructural business and leases custom-built educational campuses along with provision of integrated infrastructural services such as housekeeping, security, and transport to schools.

LS

Lakshmikumaran & Sridharan

Temporary Lull Not Cessation Of Business – Rules Supreme Court!

Business profits of a non-resident can be taxed in India owing to existence of a business connection of such non-resident in India as per the provisions of the Income-tax Act...

AP

AZB & Partners

Tax Street – October 2025

NP

Nexdigm Private Limited

Discretion, Not Default – Penalty Under The Black Money Act

AP

AZB & Partners

Non-disclosure Of Foreign Assets In The ITR: Ownership, Valuation & Threshold For Penalty Under The Black Money Act

LS

Lakshmikumaran & Sridharan

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

India Commercial

Ka

Khurana and Khurana

GST (Fourth Amendment) Rules, 2025: New Registration Framework And Compliance Architecture

LP

Legitpro Law

GAAR Panel Terms Hinduja Group Demerger An 'Impermissible Avoidance Arrangement'

AC

Aurtus Consulting LLP

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

Not All Money Is Income: The Subtle Art Of Classifying Receipts To Reduce Tax Burden Through Accuracy And Insight

R & D Law Chambers LLP

Direct Tax Spotlight

KC

Kochhar & Co.

GST (Fourth Amendment) Rules, 2025: New Registration Framework And Compliance Architecture

LP

Legitpro Law

RBI Opens The Doors To Bank-Funded M&A's: Boosting Domestic Acquisition Financing

India Commercial

OA

Obhan & Associates

GAAR Panel Terms Hinduja Group Demerger An 'Impermissible Avoidance Arrangement'

AC

Aurtus Consulting LLP

Argus Talks: Decrypting Digital Personal Data Protection Rules, 2025 (Video)

AP

Argus Partners

Streamlining Insolvency Appointments: IBBI's Second (2025) Guidelines For Professionals

India Insolvency

IL

IndiaLaw LLP

Transfer Pricing Compliance & Documentation For Offshore Subsidiaries In India

For offshore subsidiaries operating in India, transfer pricing compliance is not an optional exercise — it is a statutory requirement under the Income Tax Act, 1961.

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Supreme Court: Non-Resident Companies Liable To Tax In India Even Without Permanent Office

The Supreme Court of India delivered a significant judgment on October 17, 2025, in the matter of Pride Foramer S.A. (a non-resident French company) against the Commissioner...

IL

IndiaLaw LLP

Lull vs. Cessation: Supreme Court Defines "Carrying On Business" For Non-Residents

In the significant judgment of Pride Foramer S.A. v. Commissioner of Income Tax & Anr. the Supreme Court of India has provided crucial clarification on the concept...

IL

IndiaLaw LLP

Tax Street – September 2025

We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India and across the globe for the month of August 2025.

NP

Nexdigm Private Limited

When Are Development Rights Actually Transferred: A One-Time Grant On Date Of Agreement Or A Continuous Supply?

LS

Lakshmikumaran & Sridharan

Delhi ITAT Rejects The "Back-Office = PE" Equation

MP

Majmudar & Partners

What's Equity Got To Do With It? Supreme Court's Forked Path Of Divergence

AP

AZB & Partners

Reinforcing The Sanctity Of Cheques: The Supreme Court's Clarification In Sanjabij Tari v. Kishore S. Borcar

LP

Legitpro Law

Sagus Speaks September 2025 | Part II

India Government

Sagus Legal

Crypto Taxation In India: Rethinking Section115BBH

Ka

Khurana and Khurana

AKP Corporate & Compliance Digest September 29, 2025

India Commercial

AP

AK & Partners

Assessments Under Section 201 – A Nightmare Awaiting Manifestation

AP

AZB & Partners

Public Land Cannot Be Auctioned Without Statutory Compliance: Supreme Court Sets Aside DRT Sale Of DDA Plot

IL

IndiaLaw LLP

CBDT Extends Due Date For Furnishing Various Audit Reports For AY 2025-26 From September 30, 2025 To October 31, 2025

DC

Dewan P.N. Chopra & Co.

AKP Corporate & Compliance Digest September 29, 2025

We are delighted to share this week's AKP Corporate & Compliance Weekly Digest.

India Commercial

AP

AK & Partners

Assessments Under Section 201 – A Nightmare Awaiting Manifestation

The Tax Deducted at Source ("TDS") mechanism is one of the most preferred methods of revenue collection among countries across the world.

AP

AZB & Partners

Public Land Cannot Be Auctioned Without Statutory Compliance: Supreme Court Sets Aside DRT Sale Of DDA Plot

In a recent judgment, the Supreme Court of India, in Delhi Development Authority v. Corporation Bank & Ors.[1], set aside the auction of Delhi Development Authority (DDA) land conducted by the Debts Recovery Tribunal (DRT), holding that the sale was tainted by non-compliance with statutory safeguards and breach of lease conditions.

IL

IndiaLaw LLP

CBDT Extends Due Date For Furnishing Various Audit Reports For AY 2025-26 From September 30, 2025 To October 31, 2025

CBDT vide press release dated September 25, 2025 provides relaxation by extending the time limit for furnishing the Report of Audit, prescribed to be filed under any provisions...

DC

Dewan P.N. Chopra & Co.

When Judges Disagree: The Shelf Drilling Case And The Road Ahead

India Litigation

LS

Lakshmikumaran & Sridharan

The Income-tax Act, 2025: A Modern Framework For Direct Taxation In India

The enactment of the Income-tax Act, 2025 marks the most comprehensive reform of India's direct tax framework in over six decades. Having received Presidential assent on 21st August 2025...

IL

IndiaLaw LLP

Singapore vs. India: Tax Planning And Business Structuring For Growth

For NRIs managing wealth across borders, taxes are often the single biggest hurdle on returns.

IMC Group

No Disallowance U/s 40A(3) Where Cash Payments Are Genuine And Verifiable

For Assessment Year 2014–15, the taxpayer, Sabha Chand, engaged in the retail sale of liquor, reported turnover of INR 6.56 crores with a net profit...

AC

Aurtus Consulting LLP

When Work Crosses Borders, Tax Does Too Unless Businesses Dodge The Risk

Global business has become more mobile than ever before. A single company can now operate with its headquarters in New York, development teams in Bangalore, and sales representatives traveling throughout Europe.

LP

Legitpro Law

India Business Bulletin (August 2025)

India Government

Archer & Angel

CBDT Circular On AIFs Read Down By Delhi HC

AP

AZB & Partners

Telangana High Court Quashes GAAR Proceedings In Absence Of An 'Impermissible Avoidance Arrangement'

KC

Khaitan & Co LLP

India Trade And Tax Scan

KC

Kochhar & Co.

MLI Provisions Unenforceable Without Separate Notification: Mumbai ITAT Rejects Tax Authority's Attempt To Deny DTAA Benefit Using Principal Purpose Test

AM

Alvarez & Marsal

AKP Corporate & Compliance Digest August 25, 2025

India Commercial

AP

AK & Partners

Tax Street – July 2025

NP

Nexdigm Private Limited

Legal Podcast Powered By INDIA LAW LLP Episode No 2 ( MSME )

India Commercial

IL

IndiaLaw LLP

GST Proceedings Cannot Be Initiated Against An Entity That Has Ceased To Exist After Amalgamation

AC

Aurtus Consulting LLP

Tax Equalization And Expat Compensation Strategies: Balancing Fairness, Costs, And Compliance In Global Mobility

IMC Group

Virtual Digital Space' Under The Income-Tax (No. 2) Bill, 2025: Another Onslaught On The Right To Privacy?

I

CMS INDUSLAW

Compensation Paid On Cancellation Of 'Agreement To Sale', Allowable As Cost Of Improvement

AC

Aurtus Consulting LLP

Homecoming Of Indian Startups: A Deep Dive Into Reverse Ipping

India Commercial

AL

Anhad Law

Cross-Border Tax Planning: The Key To Successful Global Mobility Programs

IMC Group

Taxing Non-Compete Payments In M&A: Capital Gains Or Business Income?

GA

Globeview Advisors LLP

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Latest Videos

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Legal Podcast Powered By INDIA LAW LLP Episode No 2 ( MSME )

IL

IndiaLaw LLP

Behind The Bench: Sr. Adv. Arvind P. Datar On Safari Retreat Judgment And Tax Law Interpretation (Video)

SL

Shraff Legal Advocates

#TaxMantra | AAR To BAR - A Quantum Change

VA

Vaish Associates Advocates

Union Budget 2020: An Overview (Video)

BI

BDO India LLP

Webinar: India Budget 2015: Impact On Private Equity, M&A And Global Investors: Part 3 (Video Content)

ND

Nishith Desai Associates

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