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The long-standing tax controversy surrounding ‘off-the-shelf software' or ‘shrink-wrapped software' or ‘standard software' has finally come to rest with the Hon'ble Supreme Court's verdict on 2 March 2021.

The Policy, which has received the Maharashtra Cabinet clearance, primarily focuses on: Establishing Maharashtra as the premier global destination for GCCs by hosting about 400 new GCCs.

With effect from 1 October 2023, Electronic Commerce Operators (ECOs) will be required to follow the following special procedure in respect of supply of goods made...

As part of the UAE's commitment as a member of the OECD Inclusive Framework, it introduced a Resolution on the Economic Substance (Cabinet of Ministers Resolution No.31 of 2019

The recently re-elected central government is set to present its thirteenth Union Budget on 23 July 2024. There is much anticipation from NDA 3.0 for policies...

Recently, in the case of Texas Instruments (India) Pvt Ltd[1], the Authority for Advance Rulings (AAR) held that salary paid in India to a non-resident employee deputed overseas would not be taxable in India.

The government has released the draft formats of the new GST return filing system, which is expected to be made mandatory from June 2019.

The Central Board of Indirect Taxes and Customs (CBIC) has notified that the provisions of Sections 118, 142, 148 and 150 of the Finance (No. 2) Act, 2024 (15 of 2024) shall come into force from 27 September 2024...

Tax Collected at Source (TCS) is not new and has been in the statute book since decades. Recently, the Finance Act, 2020, with a view to deepen and widen...

The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification related to extend date of filing GSTR-3B on 18 October 2025.

The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular related to Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers...

In a recent case, the Bombay High Court in a brief order confirmed the view of the Mumbai Tribunal that the reimbursement of salary paid under a secondment arrangement does not attract...

India was in focus due to colossal transfer pricing adjustments made in past few years in the case of international transactions entered into by MNEs.

The Federal Tax Authority (FTA) recently issued a detailed Corporate Tax Guide on Small Business Relief (SBR). The summary of the same is captured...

As expected, United Arab Emirates (UAE) have announced the introduction of Corporate Income Tax on 31 January 2022. As a signatory to the Two Pillar package driven by the Organization...

Union Budget 2026–27, presented on 1 February 2026, represents a structural recalibration of India's fiscal and regulatory framework. Anchored around the Government's three kartavya which are accelerating growth...

As the Indian GDP grows, the Indian industry continues to expand across the global, supplemented by digitalization.