Nishith Desai Associates

Locations

No retrospective invocation of the GAAR – holds Kolkata Tribunal

07-13-2020

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

08-13-2020

Madras High Court holds - Business Transfer for Non-Monetary Consideration does not qualify as Slump Sale

09-18-2020

Madras HC holds transfer of shares without consideration is not “gift” absent voluntariness, upholds levy of capital gains tax

12-29-2020

India Budget 2021: Steadying the Ship

02-02-2021

Software Batch Appeals - Courtroom Proceedings (Day 1: February 9, 2021)

02-10-2021

Software Batch Appeals - Courtroom Proceedings (Day 2: February 10, 2021)

02-12-2021

Software Batch Appeals - Courtroom Proceedings (Day 3: February 11, 2021)

02-17-2021

Software Batch Appeals - Courtroom Proceedings (Day 4: February 16, 2021)

02-18-2021

Software Batch Appeals - Courtroom Proceedings (Day 5: February 17, 2021)

02-19-2021

Software Batch Appeals - Courtroom Proceedings (Day 6: February 18, 2021)

02-22-2021

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

05-18-2021

Tribunal rules on non applicability of LOB clause; observes timing when a treaty needs to be referred

05-21-2021

Reimbursement by Indian company to offshore company for obligated expenses in relation to expatriates not FTS: AAR

05-28-2021

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

05-31-2021

CBDT prescribes Valuation Rules for Slump Sales: Plugging the Gap

06-15-2021

International tax update: India moves to revoke retroactivity of ‘Vodafone’ Tax – An end to the saga?

08-06-2021

India Budget 2022: deCrypted

02-01-2022

Most Favored Nation Clauses in India Tax Treaties – A Continuing Saga

02-07-2022

Tribunal’s Rules on MFN Clause: Juxtaposed with CBDT’s Circular

02-23-2022