Pursuant to the order of AAR, Tiger Global filed a writ petition before the High Court and the High Court quashed AAR's order and held that Tiger Global is entitled to benefits under the DTAA and their income is not chargeable to tax in India...

Rule 96(10) of the CGST Rules, 2017 restricted the refund of IGST paid on exports where the exporter had received supplies or imported inputs by availing specified concessional or dutyfree benefits under the relevant GST notifications.

The Survey predicted that there is a 10-20% chance of a systemic shock - that may cause a repeat of the 2008 financial crisis in 2026. Financial and technological geopolitical stresses will promote one another.

The Petitioner operates as a wholesale dealer engaged in the supply of groceries and Fast-Moving Consumer Goods items in Madurai.

The Petitioner was a registered taxable person under the GST regime, whose GST registration was cancelled vide Order-in-Original dated 27.01.2023. Upon such cancellation, the Petitioner initially decided to discontinue its business and, accordingly, did not prefer an appeal against the said order within the prescribed statutory period under Section 107 of the CGST Act.

The Assessee1 is a foreign company and a tax resident of Mauritius, carrying on investment activity in India and registered as Foreign Institutional Investor with SEBI.

The Indian Economic Survey presents a detailed analysis of our economy's performance during FY 2025–26, reaffirming that India stands for stability...

Karnataka HC rules that salary paid to the Foreign Nationals cannot be subjected to IGST as import of service where there is a direct employer–employee relationship...

The assessee, a private discretionary trust liable to pay income tax at maximum marginal rate ('MMR'), had filed its return of income for A.Y. 2022-23 declaring income at Rs. 55,75,700...

M/s BMW India Private Limited [‘BMW'] is a wholly owned subsidiary of M/s Bayerische Motoren Werke Holding B.V., Netherlands and M/s Bayerische Motoren Werke, Aktiengesellschaft, Germany [‘Collectively referred...

Jupiter Capital Pvt Ltd (‘Assessee') had acquired 15,33,40,900 shares having face value of INR 10 each in Asianet News Network Pvt Ltd (‘the Company').

The Petitioner was inter alia engaged in real estate development, executing commercial and residential projects primarily in and around Mangalore, Karnataka.

The Assessee transferred 801 shares in Cash Grail (P) Ltd (‘CGPL') to Vun Internet Partners in April 2021 at a sale consideration of INR 54,960...

The petitioner, a partnership firm engaged in jewellery manufacturing and wholesale business, was subjected to a surprise search on 16.08.2023 under Section 67(2) of the CGST Act, 2017.

A significant legal dispute has emerged between online gaming platforms and India's tax authorities over GST classification and liability. The Directorate General of GST Intelligence issued show cause notices covering 2017-2022, alleging substantial short payment of GST by platforms like Gameskraft by classifying their activities as "betting and gambling" involving actionable claims, which would trigger considerably higher tax obligations.

SEBI has streamlined its review process for Private Placement Memorandums (PPMs) by introducing standardized templates and mandatory filing through registered merchant bankers. The regulatory changes aim to address significant time delays that have historically impacted fund and scheme launches, affecting capital deployment timelines for Alternative Investment Funds.

Following the amendments to the AIF Regulations on July 14, 2026, SEBI has introduced the ‘Green-channel AIF Rollout Upon Document Acknowledgement (GARUDA)’ framework to streamline the Private Placement Memorandum (PPM) filing process and accelerate the rollout of AIF schemes.

Safe Harbour Rules ('SHR') were first introduced in Indian Transfer Pricing (‘TP') regime by the Central Board of Direct Taxes ('CBDT') in September 2013 under Section 92CB of the Income-tax Act...

The Tripura High Court has held that Section 16(2)(c) of the GST Act ought not to be interpreted to deny ITC to purchasers in a bona fide transaction.

The UAE Federal TaxAuthority (FTA) has recently issued Public Clarification CTP011¹, setting out its position on downward transfer pricing (TP) adjustments made by a Taxable Person in the Corporate Tax Return, along with the disclosure and documentation expected to support such adjustments.