Vaishnavi ChandrakarJun 15, 20237 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 6, 20236 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.