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The Indian domestic tax laws in relation to taxation of dividend income were amended by the Finance Act of 2020 restoring taxability of dividend income distributed by companies to the classical...

The Hon'ble NCLAT, Principal Bench, New Delhi has recently held that Consent Terms filed before Debt Recovery Tribunals can be taken into consideration for calculating period of limitation for filing Applications under Section 7 of the IBC.

Limitation under the Insolvency and Bankruptcy Code, 2016 ("IBC") has become contentious in the post COVID-19 era. With the Supreme Court's blanket pause in computation of the limitation period from March 15, 2020 to October 1, 2021...

An award-holder of an arbitral proceeding is naturally under the impression that she has a rightful claim to the amounts having been arbitrated upon and awarded to her.

Imbibe technology – this has been the mantra of the Governments for years now. In context of income tax laws, while the first chapter can be dedicated to use of technology for tax compliances...

The decision of the Hon'ble Supreme Court in the case of STATE TAX OFFICER (1) v RAINBOW PAPERS LIMITED rendered under the Insolvency and Bankruptcy Code (IBC) has ruled on...

Section 18 of the Limitation Act 1963 (the Limitation Act) provides for extension of the limitation period where there is an acknowledgement of the debt by a borrower.

Corporate Tax Comparative Guide for the jurisdiction of India, check out our comparative guides section to compare across multiple countries