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Mergers and acquisitions (M&A) continue to be a key strategic tool for businesses across sectors — enabling growth, unlocking synergies, scaling operations and facilitating exit opportunities.

With the increasing globalization, cross-border transactions are integral to modern business strategy.

In a move to reduce the pending litigations, the Union Budget 2019 had proposed 'Sabka Vishwas'scheme under indirect taxes. The said scheme turned out to be a huge success

The AAR pronounced its ruling on the application of the India Mauritius Double Taxation Avoidance Agreement, holding that the disposal by a Mauritian resident of its Indian investment would not be subject to tax in India.

An agreement to amend the scope of services provided under the original contract is not a separate contract.

The taxability of income in India depends upon the taxpayer's residential status.

The Authority for Advance Rulings (the "Authority") has recently in VNU International B.V. v. Director of Income-tax (International Taxation), Mumbai1 opined on an important practical issue

We are pleased to share with you a copy of our in-house publication – "TaxBuzz", wherein we have analysed the recent judgment of the Delhi High Court in Sumitomo Corporation India (P) Ltd and other connected matters.

Well described in precise words, "the difference between tax avoidance and tax evasion is the thickness of a prison wall".

In the recent past, there have been significant tax controversies in India which have been closely monitored around the globe by Multi-National Enterprises (MNEs), tax administrators...

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 April 2025.

In a rare and welcome 1 April move, the Central Board of Direct Taxes (CBDT) has restored clarity on one of the most contentious aspects of India’s anti-avoidance regime.

Covid-19 has created mayhem everywhere and India is no exception. The Indian Government has started implementing various measures to protect the lives of its citizens from this outbreak.

Seaview Developers Pvt. Ltd. (‘Assessee’) was engaged in the business of developing and leasing commercial real estate property in India, particularly an SEZ project in Uttar Pradesh. Being an SEZ developer/operator, the Assessee was eligible to claim deduction under section 80-IAB of the Income-tax Act, 1961 (the ‘Act’) for profits derived from development and operation of the SEZ.

The alternative investment funds ("AIF") regime was introduced in India by the Securities and Exchange Board of India ("SEBI") in 2012 under the SEBI (Alternative Investment Funds)...

The RBI vide its circular dated 22 May 2020 has announced that due to disruptions on account of COVID-19, an additional period of 3 months will be allowed to FPIs to invest at least 75% of their Common Portfolio Size.

Directorate General of Foreign Trade has restored the RoDTEP scheme for exports by Advance Authorization holders, Special Economic Zone units and Export Oriented Units, with effect from 01.06.2025.