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In a recent judgment (Judgment), the Hon'ble Himachal Pradesh High Court (High Court) has, in a batch of over 40 cases, ruled in favour of the taxpayer...

Transaction amongst taxpayer and Indian permanent establishment of its overseas group entity does not fall within the ambit of "international transaction" and thus, is not subject to Indian Transfer Pricing provisions

The 56th GST Council meeting held in New Delhi on September 3, 2025, introduced significant reforms aimed at rationalising tax rates across sectors, including the automotive industry.

An individual salaried taxpayer (the "Individual") purchased bitcoins during the financial year 2015-16 and sold them in the financial year 2020-21.

The issue of shares by a company and its subscription by a shareholder is ordinarily on capital account, from the perspective of the company as well as the shareholder.

The finance bill presented in July 2024 has proposed doing away with the indexation benefit for properties purchased after 2001, while reducing the long-term capital gains tax from 20% to 12.5%.

India recently notified the new Double Taxation Avoidance Agreement (‘ New DTAA'), entered into with the state of Qatar, on October 24, 2025.

The Petitioner is engaged in trading of ready-made garments which were being transported from Gurgaon to Rae Bareli (Uttar Pradesh) when they were inspected and it was found that the e-way bill was incomplete as Part-B was not available.

The Ahmedabad Bench of the Income Tax Appellate Tribunal recently ruled that an amount deducted by an employer from the salary of an employee for not serving notice period cannot be taxed.

The recent Income Tax Appellate Tribunal (ITAT) Order in CAE Flight Training (India) Pvt. Ltd. (TS-440-ITAT-2019 (Bang)) clarifies how Compulsorily Convertible

The UAE Corporate Tax law would be effective from 1 June 2023. Corporate Tax shall be imposed on a taxable person at the rate of 9%, subject to certain conditions.

With the onset of the financial year 2025-26, it is imperative to take note of key indirect tax compliance requirements. Below is a concise overview of the significant compliance obligations to consider for the year ahead.

Section 43B of the Income-tax Act, 1961 (‘IT Act') allows deduction of expenses only on payment basis.

Discounts serve as a powerful strategic tool to stimulate sales, attract new customers and strengthen a brand's competitive edge in price-sensitive market.

The High Court of Delhi in its recent judgement of DIT Vs. Mitsui & Co. Ltd (ITA 13/2005)

This year while presenting the Budget, the Indian Finance Minister observed that the Tax Residency Certificate certifies that an entity is a resident but it does not certify that it is a beneficial owner.

Pursuant to a favourable tax ruling for Tiger Global Eight Holdings in the Policybazar case, in the Flipkart Singapore case involving Tiger Global International Holdings (the "Taxpayer")...