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India
Atharv Advisors
Recently, in a significant ruling of Nestle SA, the Supreme Court of India had examined the interpretation of the Most Favoured Nation (MFN) clause in Indian treaties with OECD member countries.
Khaitan & Co LLP
The Indian and Mauritian Governments have recently signed a protocol dated 7 March 2024 (Protocol) to amend the India-Mauritius tax treaty (Tax Treaty).
Metalegal Advocates
In the case of Anshul Goyal v. State of UP and another, the Hon'ble Allahabad High Court (‘AHC') examined an application for anticipatory bail filed by Anshul Goyal (‘Applicant').
Metalegal Advocates
In a landmark judgement, Shantanu Sanjay Hundekari v. Union of India, the Bombay High Court (‘BHC') examined the case that highlighted the complexities and potential unfairness of tax laws.
AZB & Partners
Digital commerce, which was in its infancy, accentuated during the Covid-19 pandemic.
Coinmen Consultants LLP
The inception of Goods and Services Tax (‘GST') marked a monumental shift in the taxation paradigm, consolidating various indirect levies into a singular levy.
TeamLogic
Recently, Hon'ble Supreme Court of India (SC), in a case, Central GST v. Delhi International Airport Ltd. [2023] 152 taxmann.com 324, has held that service tax was not chargeable on User Development Fee...
Metalegal Advocates
In a pivotal decision by the Madras High Court (‘MHC') in Angel Label Division & Angel Zippel (HUF) v. Assistant Commissioner...
Metalegal Advocates
In the recent case of D.L. Heera Bhai Jewellery Arcade Pvt. Ltd. v. ACIT Central Circle-1, New Delhi[i], the Hon'ble Income Tax Appellate Tribunal, New Delhi (‘ITAT')...
Metalegal Advocates
In the matter of Puneet Sabharwal v. CBI, the Hon'ble Supreme Court (‘SC') dismissed the appeals seeking to discharge the charges and held that exoneration in income tax (‘IT')...
Parakram Legal
Recently, the Central Board of Direct Taxes ("CBDT") has issued rules to calculate "net winnings" in case of online games and issued guidelines in relation to the same for further clarification.
Parakram Legal
Softbrands was an appeal filed by the Revenue against the order of the Income Tax Appellate Tribunal ("Tribunal") before the High Court of Karnataka.
Parakram Legal
In a recent ruling, the Income Tax Appellate Tribunal, Bangalore ruled that income derived from providing pre-clinical laboratory services to Indian clients should not be subjected to taxation in India ...
Parakram Legal
In a recent ruling, the Income Tax Appellate Tribunal, Delhi recognized and upheld the importance of the Tax Residency Certificate and held that a Mauritius-based Collective Investment Vehicle registered as a Foreign Portfolio Investor …
Parakram Legal
In a recent decision, the Division Bench of Bombay High Court ("HC") upholding the decision of the Income Tax Appellate Tribunal, Mumbai ("Tribunal") dismissed the appeal filed the tax department.
The Sovereign Group
The governments of India and Mauritius signed, on 13 March, a second amending protocol to the 1982 double tax agreement (DTA) between the two countries...
Khaitan & Co LLP
As we approach the seventh year of implementation of the Goods and Services Tax (GST) regime in India, it is clear that its introduction has largely been a success across various parameters.
TLC Legal
A large number of Show Cause Notices (SCN) have been issued under Section 73 of the Central/State Goods And Services Tax Act, 2017 ("CGST"/"SGST") for the Financial Year 2017-18 in the month of September 2023.
Acuity Law
Obligation (in the hands of telecom companies) to withhold taxes under Section 194H of the Income-tax Act, 1961 (IT Act) on discounts given to SIM card distributors has been a matter of long drawn dispute.
Majmudar & Partners
In a recent ruling in the Bharti Cellular Limited case (the "Taxpayer"), India's Supreme Court has held that because a "principal-agent" relationship does not exist between the Taxpayer and the distributor...
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