3,454 results found

Taxability of IPR under indirect tax laws has always been surrounded by ambiguous interpretation in relation to its transfer from its owner.

This ERGO intends to incapsulate recent clarification issued by Central Board of Indirect Tax & Customs (CBIC) with respect to taxability of personal and corporate guarantee provided to a Company under Goods and Services Tax (GST) law.

The GAAR provisions were introduced in 2017 and are a powerful weapon in the hands of the tax authorities to challenge a transaction on the basis of lack of commercial substance or lack of bona fides.

The advent of COVID-19 has augmented the usage of internet and related services many folds in India. Presently, e-commerce has become an essential sector since it involves minimal physical presence/human intervention.

The enactment of the Income-tax Act, 2025 marks the most comprehensive reform of India's direct tax framework in over six decades. Having received Presidential assent on 21st August 2025...

In a recent ruling, the Jaipur bench of the Income Tax Appellate Tribunal (the "Tribunal") has upheld that there will be no Equalisation Levy on Google advertisement payments made by...

M/s. Brand Equity Treaties Ltd & many other judgments have allowed transitional ITC inspite of non-filing/incorrect filing of FORM GST TRAN-1 on the following grounds:

In a first ruling on the issue, the Income Tax Appellate Tribunal, Mumbai in the case of Legatum Ventures Limited [ITA No. 1627/2022], ruled that capital gains on sale of unlisted shares...

The Chandigarh bench of the Income Tax Appellate Tribunal (ITAT) in its recent decision in the case of Electra Paper and Board Pvt Ltd v. ITO [ITA NO.222/Chd./2021] has held that for computing the fair market value of the shares of a company, ...

The Central Government introduced the Budget for FY 2021-22 with an underlying theme to boost the economic growth amidst the COVID-19 pandemic.

There was a lot of uncertainty and litigations in the past on how to characterise income arising from the transfer of shares or other securities, as business income or capital gains.

Aurtus provides comprehensive tax and advisory services spanning direct tax, indirect tax, and international tax matters. Their expertise includes transaction structuring, M&A assistance, IPO advisory, GST compliance, transfer pricing, and specialized services for family offices and GIFT IFSC setups. The firm offers end-to-end solutions for corporate tax planning, dispute resolution, and regulatory compliance across domestic and cross-border transactions.

In the bustling corridors of the Bombay High Court's Civil Appellate Division, Case Number 4958 of 2024 unfolds with Sarfaraz S. Furniturewalla as the petitioner and Afshan Sharfali Ashok Kumar & Others as respondents...

With GST highly unlikely to see the light of the day on April 1, 2016, the Make in India dream appears to be under threat at this stage.

Taxation is one of the most fundamental aspect of cross border transactions and generally attracts a lot of attention while negotiating and closing international deals.

By a recent judgment dated 04.03.2020, the Hon'ble National Company Appellate Tribunal ("NCLAT") has set aside the order dated 06.11.2018 passed by the Competition Commission of India.

The Government of India has introduced a series of measures to promote the set up and development of start-up enterprises. One such incentive is provided under Section 80-IAC of the...