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  • Article

    New Rules On Payment Of Long Term Capital Gains Tax On Non-STT Transactions

    This note intends to analyse the draft notification issued by the CBDT under the third proviso to the clause (38) of section 10 of the Income Tax Act, 1961 highlight its impact on the primary and secondary market transactions.
    IndiaTax
    Shardul Amarchand Mangaldas & Co
    Shardul Amarchand Mangaldas & Co
  • Article

    Budget 2017 - Highlights

    Under the existing provisions of section 80G, donation in excess of INR 10,000 made in cash is not allowed.
    IndiaTax
    DNV & Co
    DNV & Co
  • Article

Decoding Tax Fine-Print, Finance Bill, 2021 – Clause By Clause Analysis

The Hon'ble Finance Minister presented the Finance Bill 2021 in an unprecedented environment of economic slowdown.
IndiaTax
Vaish Associates Advocates
Vaish Associates Advocates
  • Article

    Foreign Amalgamation Eligible For Tax Exemption In India By Applying Non-Discrimination Clause

    The Assessee approached the AAR for a ruling on tax implications that may arise from the amalgamation.
    IndiaTax
    Nangia & Co
    Nangia & Co
  • Article

    Profit On Transfer Of Shares Acquired Under Stock Option Plan Taxable As ‘Capital Gain' Not ‘Salary'

    The Chennai Bench of the Income Tax Appellate Tribunal in a recent ruling in Dr. Muthian Sivathanu v Assistant Commissioner of Income-tax [ITA No. 553/2018] held that proceeds received on sale of shares ...
    IndiaTax
    Khaitan & Co.
    Khaitan & Co.
  • Article

    Purchase And Sale Of Shares As An Intermediary Will Be Taxable As Business Income And Not Capital Gain

    The assessee is a wholly owned Indian subsidiary of Tractebel S.A., Belgium (‘TSA'). In India, TSA had entered into Joint Venture (‘JV') with Jindal Thermal Power Company Ltd (‘Jindal group').
    IndiaTax
    Nangia & Co
    Nangia & Co
  • Article

    Safir Anand, Ritu Bhargava Speak To IBLJ On Why India's Unicorns Choosing Foreign Shores

    Senior Partner Safir Anand and Lead Managing Associate Ritu Bhargava, explain to Aditya Rangroo of India Business Law Journal (IBLJ) why India's best startups have chosen foreign shores and whether it's possible to stem...
    IndiaTax
    Anand & Anand
    Anand & Anand
  • Article

    Finance Minister Introduces Finance Bill, 2026 Under Union Budget, 2026-27

    The Union Minister for Finance and Corporate Affairs presented the Finance Bill, 2026 by Bill No. 3 of 2026 ("Union Budget") in the Parliament on 01.02.2026.
    IndiaFinance and Banking
    Sagus Legal
    Sagus Legal
  • Article

    Tax Street - July 2019

    We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments…
    IndiaTax
    Nexdigm Private Limited
    Nexdigm Private Limited
  • Article

    Tribunal Upholds The Sanctity Of Corporate Gifts Made Pursuant To An Internal Restructuring Exercise; Quashes Revisionary Proceedings

    In a recent decision in the case of M/s Direct Media Distribution Ventures Private Limited v Principal Commissioner of Income Tax, the Mumbai bench of the Income Tax Appellate Tribunal while deciding on the issue ...
    IndiaTax
    Khaitan & Co.
    Khaitan & Co.
  • Article

    Management Of Tax During M&A In India

    Transfer of shares also attracts Stamp Duty on the execution of share transfer instrument.
    IndiaTax
    Singhania & Partners LLP
    Singhania & Partners LLP
  • Article

    Budget 2026-27 | Why Buyback Taxation A Victory For Minority Shareholders And A Hurdle For Promoters

    While promoters may find the new tax rates less attractive than the pre-2024 era, the retail and institutional investor community will likely welcome the lower, more transparent capital gains rates...
    IndiaTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    ITAT Breather U/S 195

    TeDiouS provisions appear to be simple but are complex and have been subject matter of litigation over the years.
    IndiaTax
    S.C. Vasudeva & Co.
    S.C. Vasudeva & Co.
  • Article

    "Other Income" Of A Non-Resident – Adjustment Against Loss Incurred By A Permanent Establishment

    Attribution of profit to a permanent establishment (‘PE') and computation of the total taxable income of such an entity having PE in India is yet another...
    IndiaTax
    AZB & Partners
    AZB & Partners
  • Article

    Special Purpose Mauritius Company Eligible To Claim Treaty Benefit

    Authority for Advance Ruling has recently held that transfer of shares of an Indian company to a USA company is not liable to tax in India under the beneficial provisions of India-Mauritius Treaty.
    IndiaTax
    Nangia & Co
    Nangia & Co
  • Article

    Tax Tribunal Views Transactions Inter SE Group Entities As Sham, Disallows Set-Off Of Resulting Capital Loss

    The Income Tax Appellate Tribunal, Delhi in the case of Deputy Commissioner of Income Tax v M/s BS Infosolution Private Limited (ITAT Order dated 23 August 2018) rejected the taxpayer's claim ...
    IndiaTax
    Khaitan & Co.
    Khaitan & Co.
  • Article

    Changes To India-Mauritius-Singapore Tax Treaties - Mind The Gap?

    As many are now aware, the double tax avoidance arrangement (DTAA) between India and Mauritius was amended through the protocol released last month. The direct impact summarized in one line is as follows:
    IndiaTax
    Duane Morris LLP
    Duane Morris LLP
  • Article

    Protocol For Amendment Of Indo-Mauritius Double Taxation Avoidance Treaty

    Mauritius, with regard to India, has been considered as one of the most favourable tax benefit countries.
    IndiaTax
    Solomon & Co. Advocates & Solicitors
    Solomon & Co. Advocates & Solicitors
  • Article

    Taxation in real estate M&A in India

    Real-estate transactions typically involve payments of stamp duty, registration charges, and a goods and services tax (depending on the nature of the transaction).
    IndiaTax
    AZB & Partners
    AZB & Partners
  • Article

    Taxation Of Partners' Compensation On Reconstitution Of Partnership

    The Mumbai Bench of the Income Tax Appellate Tribunal (Tribunal) in the case of M/s Anik Industries Limited (Tax Payer) vs DCIT (ITA No. 7189/Mum/2014 & ITA No. 5234/Mum/2016) allowed the appeal by the Tax Payer ...
    IndiaTax
    Khaitan & Co.
    Khaitan & Co.
  • Showing 21–40 of 406 results

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