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Trade Facilitation and Ease of doing business has been a mantra that has been intoned by this Government time and again to propel India into an era of Atmanirbharta.

The Supreme Court of India ruled against Tiger Global's Mauritius-based entities, holding that capital gains from exit from Flipkart shares are taxable.

The conventional idea of taxing the cross-border transactions of a multinational corporation is based on physical existence, known as ‘Permanent Establishment' (‘PE').

Transfer pricing litigation environment in India has been evolving over a period of time. In recent past, Indian courts have provided judgment on complex Transfer Pricing related issues involving of Intangible related transactions.

An annual budget is a major event in every developing country. Less developed the country; the more the changes annually – policy is often amended.

Recently, the Finance Minister of India announced the much-anticipated Union Budget 2025. One of the most critical amendments proposed in the Union Budget 2025 is the introduction of a new Transfer Pricing.

During the AY 2018-19, I. A. Hydro Energy (P) Ltd (‘the Assessee') was converted from partnership firm in to a Company. The Assessee also converted outstanding...

Recently, the Government of India has tabled The Taxation Laws (Second Amendment) Bill, 2016, as Money Bill, in the Lok Sabha and the same was passed in the Lok Sabha.

Cross-border service delivery is central to the operating model of most GCCs. The global capability center may be operating to strengthen finance, technology, analytics, procurement, or back-office functions for overseas group entities.

India continues to be a top destination for global investors looking for long-term growth. Opportunities are immense across a wide range of sectors, including technology to manufacturing and consumer markets.

A lot has been discussed, spoken, and written about doing business in India and how complex it is.

In this issue, we highlight key updates on cross-border investment vehicles and their role in facilitating investments into and out of India.

The Maharashtra Government has proposed to introduce Amnesty Scheme for providing relief to industry for long-pending tax and other arrears up to 30 June 2017.

The proposed changes to the definition of Associated Enterprises (AEs) under the new Income Tax Bill, 2025, carry significant implications. Before delving into the impact...

The Mumbai Bench of the Income Tax Appellate Tribunal (Tribunal) in the case of Deputy CIT v. Total Oil India Private Limited (ITA No. 6997/Mum/2019) (Taxpayer) has expressed ‘doubts'...

The "Pink Tax" refers to the unnoticed practice where products and services marketed toward women are often priced higher than similar or identical items marketed toward men...

Choosing the right business structure is one of the most important legal decisions for any entrepreneur in India. The debate around Private Limited Company vs LLP in India often centres on liability, compliance...