Research and Articles

NDA-Hotline

Tax Hotline

123

TITLE 

DATE 

AAR applies the ‘Look Through’ approach – denies treaty relief to a Mauritian entity on transfer of Indian shares

03-12-2020

AAR denies Parent-Subsidiary Capital Gains Exemption in Buyback, upholds Taxability under Section 46A

05-31-2021

AAR rejects advance ruling application for non-disclosure of material facts

05-18-2021

Amendments to the Finance Bill, 2020

03-25-2020

Bombay High Court quashes 197 order rejecting Mauritius tax treaty benefits

05-17-2019

Bombay High Court: Fantasy sports gaming is not gambling; GST inapplicable on pooled amounts!

07-10-2019

Capital gains earned by Private Equity Funds to be taxed as Business Profits

03-27-2001

CBDT issues clarification around availment of additional depreciation and MAT credit for companies availing lower rate of tax

10-07-2019

CBDT prescribes Valuation Rules for Slump Sales: Plugging the Gap

06-15-2021

Clarificatory amendment should be applied retroactively: Authority for Advance Ruling

04-22-2020

Computation of Capital Gains upon Amalgamation of Companies

04-16-2001

Consolidation of financial statements to be compulsory from April 1, 2001

01-05-2001

Coronavirus Pandemic - Is the Tax world ready?

03-15-2020

Delhi HC holds exchange of shares held as stock-in-trade to be taxable as business income

08-13-2020

Delhi High Court prematurely applies BEPS standards to rule that GE Overseas entities had a PE in India

02-18-2019

Delhi Tribunal: Hitachi Singapore’s Liaison Office in India is a Permanent Establishment, Scope of Exclusion Under Singapore Treaty Restrictive

11-05-2019

Delhi Tribunal: LLP income taxable as income from independent personal services

02-11-2019

Different but Still the Same: Canadian Court invokes SAAR, disregards company’s separate legal existence

03-22-2019

Government commits to regulatory changes; proposes reforms to boost economic growth

08-29-2019

India Budget 2021: Steadying the Ship

02-02-2021