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The Chennai Tribunal in the case of Vestas Wind Technology India Pvt. Ltd. v. ITO* has held that disallowance u/s 94B of the Incometax Act, 1961 (“the Act”) cannot be sustained since it violates the non-discrimination clause contained in Article 24(4) of the India– Denmark Double Taxation Avoidance Agreement (“DTAA”).

ThePetitioner, Alstom Transport India Limited (‘ATIL'), came into existence pursuant to an order dated August 10, 2023, passed by the National Company Law Tribunal...

The Madras High Court held that ADD under Notification No. 42/2017 is leviable only on Castings for wind-operated electricity generators and cannot be extended to the entire gearbox merely because castings form part of such equipment.

The commencement of the new Financial Year beginning April 1, 2017, brings a paradigm shift in the fiscal and tax landscape in India.

GST authorities must act within the framework of law, respect jurisdictional boundaries, and avoid arbitrary demands that go beyond statutory provisions.

The appellant challenged these renewed attachments before the Gujarat High Court, contending that Section 83(2) clearly restricts the life of an attachment to one year, with no provision for renewal, re-issuance, or extension...

The Supreme Court has clarified the service tax treatment of marketing and promotion expenditure incurred by a broadcaster on commercially exploiting acquired music and song video rights. The Court upheld the CESTAT’s view that such expenditure does not represent consideration for any taxable service to the film producers, since the broadcaster promoted the rights for its own benefit as assignee and therefore no taxable service relationship existed.

The Calcutta High Court recently examined whether a GST adjudication order signed on the last permissible date but communicated to the assessee one day later should be considered time-barred. The court's interpretation of 'issuance' versus 'communication' under Sections 73 and 169 of the CGST Act raises important questions about limitation compliance and procedural transparency in GST litigation.

In a significant development, the Supreme Court, by its judgment dated January 15, 2026, has ruled against the Mauritian investment entities of Tiger Global in relation to their...

Pursuant to the order of AAR, Tiger Global filed a writ petition before the High Court and the High Court quashed AAR's order and held that Tiger Global is entitled to benefits under the DTAA and their income is not chargeable to tax in India...

In order to catalyse entrepreneurship and let the start-up segment flourish, the Indian government has issued a notification1 dated February 19, 2019, which sets out certain tax exemptions available to start-ups...

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

The transfer of foreign assets often entails a complex interplay of international and domestic taxation principles. In India, the Income Tax Act, 1961 ("Income Tax Act") governs the taxation of such transactions.

In a huge relief to the Birla Group, the Mumbai Bench of the Income-tax Appellate Tribunal (Tribunal) has recently set aside a capital gains addition of over INR 5,200 crores . . .

The GST Council is expected to deliberate on India's next-generation GST reforms, including rationalisation of tax rates, simplification of compliance, and structural corrections, ahead of an October rollout.

Co-working is a business model in which businesses work independently or collaboratively in shared spaces. Having a physical premise to carry on business activities is a major constraint for most of the businesses in the service sector.

In a recent judgment, Indian Overseas Bank vs. Deputy Commissioner of State Tax & Ors. , the High Court of Bombay (Court), interpreted Section 26-E...