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Tax Law and International Tax Law

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ITAT Denies Depreciation On Artificial Goodwill Created Upon Intra-group Amalgamation

The Hon'ble Pune Tribunal in case of Aptara Technologies Private Limited v. DCIT has held that depreciation on goodwill arising pursuant to an intra-group amalgamation is not allowable.

AC

Aurtus Consulting LLP

Union Budget 2026-2027: Transforming India's Electronics Manufacturing and Export Landscape

The Union Budget 2026 marks a significant milestone for India's electronics manufacturing sector, introducing a comprehensive policy framework aimed at positioning the country as a global electronics manufacturing...

AP

AK & Partners

Building The World's Back-End: How Union Budget 2026-2027 Accelerates India's Global Cloud And Data Centre Infrastructure Leadership

India's data centre and cloud infrastructure sector is experiencing unprecedented growth, driven by explosive data generation, digital transformation across industries, and fiscal incentives introduced in the Union Budget...

AP

AK & Partners

Union Budget 2026-27: Strengthening Certainty Simplifying Compliance And Using Tax Policy As A Strategic Lever

Union Budget 2026-27 shows an early expression of government tax philosophy. Instead of large-scale tax cuts or temporary tax relief measures, the focus of this budget is on simplification, compliance ease, and efficiency.

KS

King, Stubb & Kasiva

Budget 2026: A Structural Reset Of India's Transfer Pricing Framework

NP

Nexdigm Private Limited

Capital Appreciation On Conversion Of OCRPS Into Equity Shares Not Taxable Under Section 56(2)(x)

AC

Aurtus Consulting LLP

High Court Holds That The Transfer Of Business As A Going Concern Is Not A Taxable Supply Under GST, Recognises Such Transfer Of Business Between Two Distinct GST Registrations Of The Same Legal Entity, And Permits Transfer Of Unutilised Input Tax Credit

AC

Aurtus Consulting LLP

Has The Hydra Of Post Sale Discounts Under GST Finally Been Subdued?

NP

Nexdigm Private Limited

A Sectoral Take On Union Budget 2026: The Indirect Tax Story

NP

Nexdigm Private Limited

Budget 2026-2027 Analysis- Tax Exemption And TDS Removal On Interest Awarded By Motor Accident Claims Tribunal (MACT) To Natural Persons

AP

AK & Partners

Taxation Of Stock-in-Trade In Amalgamations: The Jindal Equipment Case And Its Implications

LP

Legitpro Law

Andhra Pradesh HC Ruling On Transfer Of Business As Going Concern

AC

Aurtus Consulting LLP

High Court Of Judicature At Bombay Sets Aside Service Tax Demand On Individual Advocate: Reaffirms Primacy Of Exemption And Reverse Charge Framework

HA

HSA Advocates

Aurtus - India Union Budget 2026 – Snapshot & Key Highlights

AC

Aurtus Consulting LLP

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Webinars

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Recorded on 5 Feb 2026 | 9:00 AM

Decoding India’s Union Tax Budget 2026 – Global Implications for Businesses and Investors

AC

Aurtus Consulting LLP

Recorded on 20 Jan 2026 | 3:00 PM

2026 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CBA In-House Lawyers

TC

CBA In-House Lawyers

Recorded on 26 Nov 2025 | 10:00 AM

The India Story - A Bright Spot for Global Investments

A

Acuity Law

Recorded on 8 Oct 2025 | 7:30 AM

Decoding Global M&A: Legal Perspectives Across Borders

White And Brief Advocates And Solicitors

Related Country Guides

Tax Treaties

Delhi ITAT Allows DTAA Benefit On DDT; Caps DDT At 10% Under Indo-Japan DTAA

The Hon'ble Delhi Income Tax Appellate Tribunal (hereinafter referred to as ‘Delhi ITAT') in the case of Mitsui Kinzoku Components India Pvt. Ltd. v. CIT (Appeals)...

AC

Aurtus Consulting LLP

PE Loss Set Off Against ECB Interest Allowed: Abu Dhabi Commercial Bank v. DCIT

Abu Dhabi Commercial Bank ("Assessee") is a UAE -headquartered bank and UAE tax resident with a Permanent Establishment ("PE") in India, extended External Commercial Borrowings ("ECBs")...

A

Acuity Law

Tax Residency Abroad – Not Just A Game Of Days Spent Outside India!

In a landmark ruling with far‑reaching implications for high‑net‑worth individuals and globally mobile Indian entrepreneurs, the Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that Mr. Binny Bansal...

NP

Nexdigm Private Limited

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

R & D Law Chambers LLP

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

HA

HSA Advocates

Tiger Global: Redefining Treaty Protection 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

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Capital Gains Tax

Finance Minister Introduces Finance Bill, 2026 Under Union Budget, 2026-27

The Union Minister for Finance and Corporate Affairs presented the Finance Bill, 2026 by Bill No. 3 of 2026 ("Union Budget") in the Parliament on 01.02.2026.

Sagus Legal

Capital Appreciation On Conversion Of OCRPS Into Equity Shares Not Taxable Under Section 56(2)(x)

The assessee, a private limited company incorporated in Mauritius, acts as an investment holding company by investing in securities of Indian companies...

AC

Aurtus Consulting LLP

Aurtus - India Union Budget 2026 – Snapshot & Key Highlights

Comprehensive review of the FEMA (Non-debt Instruments) Rules, 2019 proposed...

AC

Aurtus Consulting LLP

Receipt Of Shares Of Amalgamated Company In Lieu Of Stock-in-Trade Taxable

AC

Aurtus Consulting LLP

Tax Residency Abroad – Not Just A Game Of Days Spent Outside India!

NP

Nexdigm Private Limited

JSW Paints' Strategic Acquisition Of Akzo Nobel India: A Major Deal In The Indian Paints Sector

India Anti-trust

A

Acuity Law

SMBC's Strategic Investment In Yes Bank

A

Acuity Law

Union Budget 2026

AM

Alvarez & Marsal

Budget 2026-27 | Why Buyback Taxation A Victory For Minority Shareholders And A Hurdle For Promoters

AM

Alvarez & Marsal

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Sales Taxes: VAT, GST

Union Budget 2026-27: Strengthening Certainty Simplifying Compliance And Using Tax Policy As A Strategic Lever

Union Budget 2026-27 shows an early expression of government tax philosophy. Instead of large-scale tax cuts or temporary tax relief measures, the focus of this budget is on simplification, compliance ease, and efficiency.

KS

King, Stubb & Kasiva

Karnataka HC Rules That Salary Paid To The Foreign Nationals Cannot Be Subjected To IGST As Import Of Service Where There Is A Direct Employer–employee Relationship Between The Indian Company And Foreign National

Karnataka HC rules that salary paid to the Foreign Nationals cannot be subjected to IGST as import of service where there is a direct employer–employee relationship...

India Employment

AC

Aurtus Consulting LLP

High Court Holds That The Transfer Of Business As A Going Concern Is Not A Taxable Supply Under GST, Recognises Such Transfer Of Business Between Two Distinct GST Registrations Of The Same Legal Entity, And Permits Transfer Of Unutilised Input Tax Credit

The petitioner, a pharmaceutical company engaged in research and development (R&D), had two GST-registered units, one in Vizianagaram, Andhra Pradesh and another in Bengaluru, Karnataka both operating under the same PAN.

AC

Aurtus Consulting LLP

Has The Hydra Of Post Sale Discounts Under GST Finally Been Subdued?

NP

Nexdigm Private Limited

Affordable Housing: Global Evolution, Indian Context, And The Post–Budget 2026 Policy Imperative

India Real Estate

HA

HSA Advocates

Andhra Pradesh HC Ruling On Transfer Of Business As Going Concern

AC

Aurtus Consulting LLP

Aurtus - India Union Budget 2026 – Snapshot & Key Highlights

AC

Aurtus Consulting LLP

Legislative Amendments On Discount Schemes And Credit Notes– Time To Revisit The Promotional Schemes?

LS

Lakshmikumaran & Sridharan

Highlights - ECONOMIC SURVEY 2026

Worldwide Strategy

AC

Aurtus Consulting LLP

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Corporate Tax

Building The World's Back-End: How Union Budget 2026-2027 Accelerates India's Global Cloud And Data Centre Infrastructure Leadership

India's data centre and cloud infrastructure sector is experiencing unprecedented growth, driven by explosive data generation, digital transformation across industries, and fiscal incentives introduced in the Union Budget...

AP

AK & Partners

How To Choose Between Mainland And Free Zone Structures Based On Tax And Compliance Frameworks

For founders and boards, establishing a business in the UAE is no longer driven by speed, licence cost, or promotional incentives alone.

Worldwide Commercial

IMC Group

Aurtus - India Union Budget 2026 – Snapshot & Key Highlights

Comprehensive review of the FEMA (Non-debt Instruments) Rules, 2019 proposed...

AC

Aurtus Consulting LLP

Minimum Alternate Tax (MAT) Amendments In Union Budget 2026 – A Critical Analysis

NP

Nexdigm Private Limited

India Union Budget 2026

AC

Aurtus Consulting LLP

Union Budget 2026

A

Acuity Law

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

India Commercial

Ka

Khurana and Khurana

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

R & D Law Chambers LLP

Transfer Pricing Compliance & Documentation For Offshore Subsidiaries In India

MC

MAHESHWARI & CO. Advocates & Legal Consultants

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Latest Videos

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Validity Of A Notice For Re Assessment Under Income Tax Act, 1961 Against A Struck Off Company (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

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