S. Vasudevan, Prachi Bhardwaj and Sanjhi Agarwal of Lakshmikumaran & Sridharan highlight the complexities of India’s recent and substantial changes to its income tax law.
S Vasudevan and Prachi Bhardwaj of Lakshmikumaran & Sridharan consider the potential impact of an amendment to extend the Indian ‘angel tax’ to non-resident investors.
S Vasudevan and Harshit Khurana of Lakshmikumaran & Sridharan discuss the implications of certain ‘clarificatory’ amendments proposed in Indian tax laws on previous disputes.
S Vasudevan and Harshit Khurana of Lakshmikumaran & Sridharan compare the scope of source rule of taxation of FTS, royalty and interest under Indian domestic law and tax treaties.
S Vasudevan and Karanjot Singh Khurana of Lakshmikumaran & Sridharan explain why changes to the recording of goodwill will have far-reaching consequences on business acquisitions and reorganisations.