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In its Union Budget for 2024-25, the central government, acknowledging the negative impact of angel tax on startup funding and investment...

Employee Stock Option Plans (ESOPs) are a powerful tool for startups and established companies alike, offering employees a sense of ownership while aligning their interests with the company's growth.

Merely because the Assessee had claimed the expenditure, that by itself would not, attract the penalty under Section 271(1)(c).

There are many Companies, other than a company in which public are substantially interested that issue equity shares at a Premium which is more than the Face Value per share of the Company.

How TReDS is Transforming MSME Payments | Legal Podcast ft. Saswata Banerjee | IndiaLaw LLP

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...

In a significant ruling, the Madras High Court, comprising of the Hon'ble Dr. Justice Anita Sumanth and the Hon'ble Mr. Justice G. Arul Murugan, held that the provisions of Section 26E of the Securitisation...

In line with the recent assurances from the Finance Minister of India regarding ending the tax harassment, the CBDT which is the apex body for administration of direct tax in India, has issued 2 circulars.

M/s. Dream Merchants (hereinafter referred as ‘the Petitioner') filed a writ petition under Articles 226 and 227 of the Constitution of India, at the High Court of Karnataka, praying to quash...

The prosperity of a nation is dependent upon the development of a nation at grassroot level.

India's presidency of the G20 is not just a time for India to showcase her ancient, medieval and modern history, culture and contribution to the world but also a time for her to take the lead in environmental...

The Tribunal bore on the reliance placed by the taxpayer on its Advance Pricing Agreement arrangement with Revenue Authorities for the disputed transaction, and thereby disdained the TPO's determination of ALP for payment of management fees at ‘Nil' on ground of absence of concrete evidences

The mechanism of taxation, being largest source of income, enables the Government for the socio-economic development of the nation in terms of infrastructure, education, healthcare and medical facilities, ...

In a recent order in Manoj Jain v Union of India & Ors (WPA No. 11950 of 2021) (Order), the Hon'ble Calcutta High Court (High Court) has quashed reassessment notices issued by the income-tax authorities...

As per the Securities and Exchange Board of India (Alternative Investment Funds) Regulations, 2012 (‘AIF Regulations'), an alternative investment fund (‘AIF') means any fund established...

Central Board of Direct Taxes (CBDT), the apex policy-making body of the Income Tax Department, has issued Circular No. 17/2019 dated 08 August 2019 u/s 268A of the Income Tax Act

In our general understanding, in any international transaction, ‘Business Income' of an Enterprise is taxed in the country of its Residence unless the company has a ‘Permanent Establishment' in another country ...