Vaishnavi ChandrakarJun 157 minUnveiling Non-Taxability of Compensation Payment to Cricket South Africa under the India-SA DTAAThis piece delves into the intricate facets of BCCI v. Dy. Commissioner of Income Tax.
Sharun SalviMar 66 minBeyond the Transaction: (Mis)application of the Principle Purpose TestAuthor analyzes the confrontational approach of tax authorities towards foreign investment in India, focusing on the principle purpose test.