Insights & Resources

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

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...

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...

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

Introduction The Hon’ble Madras High Court ( ‘HC’ ) in the case of Eicher Motors Ltd. v. Superintendent of GST and Central Excise, Range...

HC allows AO to reassess based on ITAT's findings, spotlighting stringent standards for reassessment.

Introduction Navigating through the complex maze of legal procedures, income tax appeals represent a critical intersection where the...