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The Goods and Services Tax Appellate Tribunal's Principal Bench has begun operations, but jurisdictional boundaries between it and State Benches remain unclear. Recent contradictory orders reveal uncertainty about when the Principal Bench can hear appeals that don't fall within its statutorily designated categories, raising critical questions for taxpayers seeking timely appellate remedies.

The Ministry of Finance has announced amendments to existing ministerial decision no.116 of 2023 on the participation exemption and foreign permanent establishment exemption...

Pre sales and marketing services by Indian subsidiary to foreign parent entity qualify as intermediary subject to GST.

In M&A transactions, it is common for buyers to include non-compete obligations restricting sellers from engaging in similar businesses for a defined period.

The know-how, patents, copyrights, trademarks, licences, franchises or any other business or commercial rights of similar nature, being intangible assets acquired on or after 1 April 1998 are...

Conversion of CCPS into equity shares is not a taxable transfer

Between October 2011 to April 2015, the Applicants invested in the shares of Flipkart Private Limited, a company incorporated in Singapore (Flipkart).

An Indian company cannot be considered as an agent of its non-resident shareholders in relation to the overseas transfer of its shares.

Direct Tax, 'Vivad se Vishwas' Bill, 2020 (scheme), which was introduced in Lok Sabha on 5 February 2020 faced various concerns from stakeholders on the limitations of the scheme.

India is a signatory to the Multilateral Convention to Implement Tax Treaty Related Provisions to Prevent Base Erosion and Profit Shifting ("MLI").

In line with the Government of India's (GOI's) ambition to break into the Top 50 global destinations in terms of Ease of Doing Business, the Ministry of Corporate Affairs (MCA) has notified a new set of rules...

While the narrative around the labour codes has largely focused on industrial relations, employment flexibility, and worker protection, their implications on taxation and payroll structuring are equally far-reaching.

If Budget speeches were films, Budget 20261 would be the director's cut — fewer special effects, tighter editing, and a clearer narrative. Without resorting to sweeping policy overhauls...

As India's Goods and Services Tax (GST) regime enters a more mature phase, tax authorities have increasingly shifted focus from transition issues to enforcement, audits, and retrospective scrutiny.

A jump of 30 ranks (from 130th to 100th) to make an entry into the top 100 in the World Bank's Ease of Doing Business index in its Doing Business Report 2018 clearly shows the results of the legislative improvements ...

In a significant move to deepen foreign participation in India’s sovereign debt market, the Government of India promulgated the Income-tax (Amendment) Ordinance, 2026 on 5 June 20261, introducing a comprehensive tax exemption for eligible foreign investors investing in Government securities. Effective retrospectively from 1 April 2026, the Ordinance exempts specified income arising from Government securities from withholding tax and long-term capital gains tax, thereby addressing one of the principal tax-related barriers to foreign investment in Indian debt markets.

Plastic Export Promotion Council (PEPC) authorized to be an agency to issue non-preferential certificate of origin (CoO). [Trade Notice No. 42/2015-2020 dated March 17, 2021]