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Coinmen Consultants LLP
The taxation of royalties and licensing fees for the use of Intellectual Property Rights in India represents a critical aspect of the country's economic landscape.
Khaitan & Co LLP
In a recent ruling, the Supreme Court of India has granted significant relief to telecom companies by absolving them from the obligation to deduct tax on the discount provided to a distributor of pre-paid coupons and starter-kits.
Karanjawala & Company
The Supreme Court's unanimous decision on February 15, 2024, to strike down the Union government's 2018 Electoral Bonds Scheme marked a significant milestone in Indian jurisprudence.
Shardul Amarchand Mangaldas & Co
The article analyses a verdict of the Telangana High Court revolving around the application of Goods and Services Tax (GST) on the transfer of Joint Development Agreements.
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.
Dolce Vita Advisors
In India, Non-Resident Indians (NRIs) are subject to the country's succession laws concerning the inheritance of property situated within Indian territory.
S&R Associates
The primary purpose of double taxation avoidance agreements ("DTAAs") is to eliminate double taxation by providing taxing rights or granting tax credit...
Nexdigm Private Limited
The Central Board of Direct Taxes (CBDT), via its press release under the e-Verification Scheme-2021, implemented an "on-screen functionality"...
Khaitan & Co LLP
The inaugural listing of a non-profit organisation (NPO) on the social stock exchange (SSE) has set the ball rolling for social enterprises (SE) to raise funds on the SSE.
S.S. Rana & Co. Advocates
India's Micro, Small and Medium Enterprises (MSME) are the backbone of the economy, contributing significantly to employment and GDP.
Lakshmikumaran & Sridharan
A significant ruling of the Delhi Appellate Tribunal in the case of Prism Scan Express Pvt. Limited could be a wakeup call to all those who were under the belief that their old trades...
Khurana and Khurana
This article aims to analyse the case of Assistant Commissioner of Income-tax (Exemptions) v. Ahmedabad Urban Development Authority which is landmark case that dynamically changed the interpretation of Section 2(15) of the Income Tax Act, 1961.
S&A Law Offices
Section 245 of the Income Tax Act 1961 provides that if income tax refund is found due to any person, by the Assessing Officer, the Deputy Commissioner...
Acuity Law
This monthly legal roundup is a compilation of our thought leadership articles published in the month of January 2024 on key legal and regulatory topics.
Economic Laws Practice
We are pleased to bring to you ELP's analysis key proposals in the Interim Budget 2024.
S&A Law Offices
Understanding provisions relating to withholding tax on payment to non residents is vital for businesses and individuals engaged in cross-border transactions.
Nexdigm Private Limited
Transfer Pricing (TP) in India, was first introduced in 2001, in the Income-tax Act 1961 (the Act) and has seen various developments in the past two decades.
Lakshmikumaran & Sridharan
Revenues earned by MNCs from India often remain under the lens of the Indian taxation authorities for examination of constitution of Permanent Establishment...
Nexdigm Private Limited
Recently, the Chennai Income-tax Appellate Tribunal (ITAT) in the case of Cognizant Technology Solutions India Pvt. Ltd [TS-531-ITAT-2023...
Acuity Law
A long-standing debate that continues to hold its ground even today is whether investment in a company's shares can be construed as income and thus liable to tax in the hands of the investee company?
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