Insights & Resources

Introduction The Competition Commission of India (‘CCI’) has proposed certain amendments to the CCI (General) Regulations 2009 (‘general...

ITAT rules IBC's moratorium halts all tax proceedings during corporate insolvency processes.

Introduction The recent ruling by the Delhi Bench of the Income Tax Appellate Tribunal (‘ITAT’) in the case of M/s Oravel Stays Pvt. Ltd....

ITAT rules: Loans between entities with common shareholders are not 'deemed dividends' under Income-Tax Act s. 2(22)(e).

Introduction The Hon’ble Supreme Court (‘SC’) in its recent judgment titled Mohd Abaad Ali v. Directorate of Revenue Prosecution...

Introduction In this significant decision given in the case of Directorate of Enforcement v. Niraj Tyagi & Ors. [i] , the Hon’ble...

Supreme Court clarifies procedural norms in a unique PMLA case, highlighting judicial diligence.

Introduction The case of Sanjay Singh v. Directorate of Enforcement[i] pertained to the alleged involvement of Aam Aadmi Party (‘AAP’)...

Introduction The Hon’ble Bombay High Court (‘Bombay HC’) has recently in its judgment in Unique Trading Company v. Income Tax Officer[i]...

Introduction In the matter of Exalogic Solutions Private Limited v. The Director, Serious Fraud Investigation Office and Anr.[i], the...

Introduction The Insolvency and Bankruptcy Board of India (‘IBBI’) through Press Release[i], has recently implemented substantial...

Introduction The Insolvency and Bankruptcy Board of India (‘IBBI’) recently introduced a significant circular[i] for reporting/sharing...

Introduction The Hon’ble Supreme Court (‘SC’) in its landmark judgment of Association for Democratic Reforms & Anr. v. Union of India &...

Introduction The Insolvency and Bankruptcy Board of India (‘IBBI’) has recently introduced significant amendments through the IBBI...

Introduction In the realm of international taxation, disputes often arise concerning the interpretation and application of double...

Introduction The Bombay High Court (‘BHC’), in a recent ruling in the case of Unique Speciality Chemicals v. Deputy Commissioner of State...

Introduction The Hon’ble High Court of Kerala (‘HC’) recently rendered a judgement in the case of Adam Traders v. Deputy Commissioner,...

Delhi HC clarifies: Legal database subscriptions aren't taxable as 'royalty' under DTAA, absent a PE in India.

Introduction The Hon’ble Supreme Court (‘SC’), in a recent judgement, Atul alias Ashutosh v. State of Madhya Pradesh[i] held that courts...

Bombay HC mandates a fair hearing on marriage expenses and income disclosure, emphasizing the importance of due process in tax assessments.