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Post-liberalisation in 1991, India pronounced itself a destination for global business by opening its international borders for trade and commerce.

The government has notified the implementation of e-invoicing under the GST law to specified class of persons with effect form 1 April 2020.

Recently, the Delhi High Court (‘Delhi HC') vide its order in the case of M/s Vaibhav Textile V. Senior Intelligence officer and Ors. [W.P.(C) 9834/2022] directed the...

Prepayment charges paid for early closure of loan, whether to be allowed as deduction under the Incometax Act, 1961 or not?

Rates for Individuals including Women (below age of 60 years at any time during the year), HUF, AOP, BOI:

The Central Government has granted relief to assesses plagued by the recovery methods adopted by the tax authorities vide CBEC Circular No. 1035/23/2016-CX dated July 4, 2016.

The Bangalore Bench of Tribunal in the case of IBM India Private Ltd. vs ITO: ITA No. 749 to 752/Bang/2012 & 1588 to 1591/Bang/2012 (Bang) held that the assessee was liable to deduct tax at source...

Double tax avoidance agreements (tax treaties) made with various countries provide that business income of an enterprise which is a tax resident of a foreign country is taxable only if it has or is deemed to have a permanent establishment (PE)

Tax landscape is evolving and ruling of this kind re-enforce taxpayer's confidence that enigma of India's adversarial tax regime is close to its end.

Owing to the advent of digitalization, India adopted the concept of 'Significant Economic Presence' (SEP) through the Finance Act, 2018.

Since the launch of Tax Street in 2019, we have garnered an avid readership and industry appreciation for the insights shared by our specialists in Direct Tax, Indirect Tax, and Transfer Pricing.

The retrospective levy of MAT on FPIs was reportedly behind a record dollar outflow triggered by FPIs last month.

The National Education Policy (NEP) with a 20-year time frame was to be implemented in a phased manner according to the prioritization of resources and the ease of a rollout

In our previous Newsflash, we had discussed the broad contours of issuance of Rupee denominated bonds overseas under the RBI's policy on external commercial borrowings and ...

The Central Board of Direct Taxes (CBDT) has granted a much-awaited wish of investors and fund managers mulling over at starting operations in International Financial Services Centre

MSME's having very small number of the resources, very less turnover they will not survive in the market competition with big industries.

The DGFT has amended the export policy of Amphotericin - B Injections from the "Free" category to the "Restricted" category.

Under Indian Transfer Pricing regulations constituent entities of multinationals groups must file a Country by Country Report(‘CbCR')in India...