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SNF India private Limited (Taxpayer) is a 100% subsidiary of French company engaged in the business of manufacturing water-soluble polymers.

The Bombay High Court has ruled that GST is not applicable on corporate guarantees issued without consideration. This landmark decision addresses a critical question for businesses...

Union Budget 2026 marks a subtle yet decisive inflection point in India's transfer pricing framework. Rather than introducing new compliance layers, the Budget focuses on simplifying...

On January 24, 2017, the Central Board for Direct Taxes issued a circular enumerating the Guidelines for Determining the Place of Effective Management (hereinafter referred to as "POEM Guidelines") of a company.

The Delhi High Court has recently held in the case of Cairn U.K. Holdings Ltd ("CUHL"), that a non-resident investor is entitled to the reduced 10% tax rate on long term capital gains3 fr om sale of listed securities off the floor of the stock exchange.

The Act has given a go-by to the provisions under the Income Tax Act, 1961 which enabled the tax authorities to impose retrospective capital gains tax on foreign entities selling their shares in India

Global Capability Centres (GCCs), also known as Global In-house Centres (GICs) or captive centers, have become a cornerstone of India's IT and IT-enabled services (ITES) sector.

The Central Board of Excise & Customs allowed passengers importing firearm as baggage on transfer of residence to dispose the same after ten years of import to persons legally entitled to possess firearm.

The income-tax authorities conducted a search and seizure operation at the residential premises of Mr Dilip Thakkar. Some material found during the exercise indicated that the Taxpayer was linked to an offshore bank account.

The OECD's final Base Erosion and Profit Shifting (BEPS) report recommends that the first CbC reports should be required to be filed by MNEs for fiscal years starting from 1 January 2016.

The Organisation for Economic Co-operation and Development (OECD) recently released the Economic Survey of India for the year 2017.

In India, the ‘Electronic Services’ have been defined as ‘Electronic Commerce’ (or, generally called as ‘E Commerce’) under the Central Goods...

In a recent ruling, the Supreme Court of India has granted significant relief to telecom companies by absolving them from the obligation to deduct tax on the discount provided to a distributor of pre-paid coupons and starter-kits.

In a significant reaffirmation of taxpayer protection under the Delhi Value Added Tax Act, 2004 (DVAT Act), the Supreme Court of India in The Commissioner...

The Union Budget 2026–27 marks a subtle but significant evolution in India's approach to export facilitation. Rather than dispensing broad incentives or sweeping exemptions...

We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates...

In a landmark ruling, the Delhi bench of the Income Tax Appellate Tribunal (Tribunal) in the case of Giesecke & Devrient Pvt Ltd (Taxpayer) v. The Additional CIT (ITA No. 7075/DEL/2017), held that the Dividend Distribution Tax payable ...