India
Authors from Khaitan & Co dissect a ‘welcome’ ruling, which found that the mere existence of a tax benefit would not, by itself, warrant a principal purpose test
Rishi Joshi, of the Institute of Chartered Accountants of India, warns of potential judicial overreach as assets are recharacterised to bypass a legislative exclusion
Richard Gregg is no longer fit and proper to be a tax agent, said the TPB; in other news, MHA completed its acquisition of Baker Tilly South-East Europe
Recent Indian case law emphasises the importance of economic substance over mere legal form in evaluating tax implications, say authors from Khaitan & Co
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Sponsored by Lakshmikumaran & SridharanS. Vasudevan, Prachi Bhardwaj and Sanjhi Agarwal of Lakshmikumaran & Sridharan highlight the complexities of India’s recent and substantial changes to its income tax law. -
Sponsored by Lakshmikumaran & SridharanRaghavan Ramabadran, Sahana Rajkumar and Disha Jain of Lakshmikumaran and Sridharan provide a guide to the issues taxpayers face in India under the GST law.
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Sponsored by Dhruva AdvisorsThe Indian Union Budget made changes to direct tax laws that will affect non-resident taxpayers, as Mehul Bheda and Jagravi Shah of Dhruva Advisors explain.
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