Worldwide: 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.
Article
Streamlining Cheque Bounce Litigation: The Supreme Court’s Deepening In Sanjabij Tari v. Kishore S. Borcar.
The Supreme Court of India in its recent decision in Sanjabij Tari vs. Kishore S. Borcar and anr. , effectively reiterates and clarifies the legal position under Section 138 of the Negotiable Instruments Act, 1881 (NI Act). The judgment deals with several key aspects, including: (i) the scope and strength of the statutory presumptions under Sections 118 and 139, (ii) how and to what extent an accused can challenge the complainant’s financial capacity, (iii) the limited grounds on which revisional courts can interfere with concurrent findings, and (iv) broader directions issued to tackle the growing backlog of cheque dishonour cases.
India Litigation
Saga Legal
Article
The Legal, Tax And Governance Cost Of Intestacy For India's Wealth Families
India's wealthiest families spend decades constructing empires of equity, real estate, and operating businesses. Yet many reach the point of succession without a valid Will. In such cases, statutory succession rules apply, with the state administering the distribution of assets according to prescribed criteria—such as religious law, familial relationship, and fixed shares, rather than individual intent, commercial considerations, or legacy planning.
India Family
AP
AK & Partners
Article
CBDT Clarifies The Applicability Of GAAR Grandfathering On Income From Transfer Of Investments Acquired Prior To 1 April 2017
The Central Board of Direct Taxes (CBDT) has issued a notification dated 31 March 2026 (Notification), providing a significant clarification on the non-applicability of General Anti-Avoidance Rules (GAAR) with respect to income arising from the transfer of an investment that was made prior to 1 April 2017. This development seeks to resolve the ambiguity that arose pursuant to the judgment of the Hon’ble Supreme Court (SC) in the case of Tiger Global International II Holdings.
India Tax
KC
Khaitan & Co LLP
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