Why it is important to check residential status inspite of source-based taxation?
In India, in order to determine tax liability, it is important to determine residential status under
Tax provisions after Death
When it comes to taxation, India is certainly one of those Countries having complex taxation provisions
Corporate Gift under group re-organisation involving company in tax heaven, not exempt
Internal re-organization of multinational companies are effective tool to streamline the shareholding patterns and process of
Tax status of private discretionary trust is akin to an Individual and not an AOP?
Private Family Trusts are the popular way for succession planning since arrangement for protection of wealth
Acquisition of a business entity through an investment vehicle under business restructuring mechanism, a colourable device?
Any acquisition / diversification, be it strategic or financial investment, needs deep deliberation in tax, regulatory,
Whether beneficial rates under DTAA extends to DDT?
Untill Assessment Year 2020-21, if a Company declared dividend, it was Company’s liability to deduct tax
Corporate Gift under internal restructuring liable to tax?
Large enterprise groups often delves into internal restructurings in order to align the multiples businesses and
Can provision of General Anti Avoidance Rules (‘GAAR’) be applied retrospectively?
General Anti Avoidance Rules (‘GAAR’) were introduced in under the provisions of the Income Tax Act,
Exchange of shares held as Stock-in-trade upon merger, held liable to tax ?
In case of a merger, when a company gets merged into another company, the shareholders of
AAR denies benefit under India Mauritius Tax Treaty to Mauritian entities on indirect transfer of shares of Indian Entity
Foreign investment in India through Mauritius route has been under tax scanner for quite some years