Lakshmikumaran & Sridharan

A two-part summary of India’s goods and services tax law changes in 2023 concludes as Raghavan Ramabadran, Sahana Rajkumar, and Derlene Joshna of Lakshmikumaran & Sridharan explain the taxation of services provided between branch offices

S Vasudevan, Prachi Bhardwaj, and Loveena Manaktala of Lakshmikumaran & Sridharan explore the applicability of grandfathering clauses to converted instruments under India’s tax treaty with Mauritius

S Vasudevan, Devashish Jain, and Kanika Jain of Lakshmikumaran & Sridharan say that a ruling by the Delhi bench of the Income Tax Appellate Tribunal brings clarity, but questions remain concerning its application