406 results found

Cryptocurrencies are digital or virtual forms of currency that leverage cryptographic techniques to ensure security, making them highly resistant to counterfeiting or double spending.

An additional provision is also provided detailing the mechanism for the assistance in collection of taxes.

The Hon'ble Finance Minister Ms. Nirmala Sitharaman presented the Finance (No. 2) Bill, 2024 ("the Finance Bill") on July 23, 2024 in the Parliament. We are enumerating key policy initiatives and changes under the specified Indirect Tax Laws.

To quote India's civil aviation minister: "By positioning India as a competitive aircraft leasing hub, GIFT City is unlocking a USD 5 billion annual opportunity-reducing leasing costs by 10-15%...

In a landmark ruling, the Supreme Court of India has denied capital gains tax exemption claimed by Tiger Global International II Holdings, Tiger Global International III Holdings and Tiger Global International IV Holdings under the double taxation avoidance agreement between India and Mauritius on sale of shares of Flipkart Private Limited.

Recently, the Delhi High Court (HC) delivered a noteworthy judgment1 quashing the ruling2 of the Authority for Advance Rulings (AAR) that denied Tiger Global International III...

GIFT City stands as India's boldest experiment in financial globalization, reimagining Gujarat's IFSC as a Singapore-style hub free from mainland tax drags and repatriation hurdles.

On 8th October, 2021, the OECD/G20 Inclusive Framework on BEPS issued a "Statement on a Two Pillar Solution to Address the Tax Challenges Arising from the Digitisation of the Economy" .

We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India and across the globe for the month of April 2023.

The Indian Courts/Tribunals have pronounced several judgements on varied issues relating to Corporate and International Taxation in July.

The COVID-19 pandemic has brought about an economic slowdown, including in the real estate sector, and has curtailed the purchasing power of the citizenry.

During any business transaction, differing expectations of the buyer and the seller on the value of the entity is bound to arise.

Section 45 of the Income Tax Act, 1961 (IT Act) taxes any profits or gains arising from transfer of a capital asset under the head "Capital Gains".

India,with large number of start-ups growing exponentially day by day,now has the third largest number of start-up in the world. This not only impact the socio-economics of existing start-ups but...

The Delhi High Court (HC) in CIT v. Nalwa Investment Ltd ITA 822, 853, 935, and 961 of 2005 has held that transfer of shares held as stock-in-trade,.

In 2025, India's paints and coatings industry witnessed a landmark transaction as JSW Paints Limited ("JSW Paints") entered into definitive agreements to acquire a 74.76%...

The Pandemic has had an adverse impact across all sectors with the service industry not being an exception.