The current car perquisite policy under the Income Tax Act, 1961, offers tax benefits for combustion engine cars but lacks ...
The Central Board of Direct Taxes (CBDT) has raised fresh concerns about the risks posed by virtual digital assets (VDAs) ...
The Supreme Court’s landmark ruling against Tiger Global in the Flipkart tax dispute has sent ripples through the ...
Ahead of Budget 2026, investors and tax experts are seeking capital gains reforms, including a cut in LTCG rates to 10 ...
While the Finance Bill may bring minimal changes, new rules under the Income Tax Act, 2025, could reshape taxpayer rights, ...
Supreme Court rules Tiger Global’s Mauritius share sale taxable in India, reshaping India–Mauritius DTAA and signaling ...
The earlier ruling had granted capital gains tax relief to the PE firm, which had used its Mauritius-based entity, Tiger ...
The tribunal held that prior approval under Section 153D was granted mechanically without application of mind. Such invalid sanction vitiated the entire search assessment, leading to quashing of the ...
The Tribunal ruled that the Assessing Officer could issue a reassessment notice only within the balance days available after excluding the stayed period. Issuance beyond that surviving window renders ...
The Supreme Court has ruled that a Tax Residency Certificate (TRC) is not conclusive proof of eligibility for Double Taxation ...
Increased complexity due to rising cross-border assignments and remote work arrangements, where ESOPs are earned across ...
The Supreme Court’s Tiger Global ruling weakens reliance on tax residency certificates, raising fresh scrutiny of pre-2017 ...