The Supreme Court did not see the issue in Tiger Global as an isolated dispute over taxation. It viewed the issue against the broader backdrop of treaty interpretation and the play of sovereign powers.

A durable resolution can be achieved only through a targeted legislative intervention, either by expressly incorporating the “date of transfer” principle into the new clause or by prescribing definitive timelines for such transfer.

[ Vaibhav is a student at West Bengal National University of Juridical Sciences . ] The advent of arbitration has not only introduced a host of complexities within arbitration law but has also extended its influence into the sphere of taxation law. The author brings to light an emerging issue in the taxability of the post-award interest component of these awards through this piece. The issue revolves around the fundamental question: under which head of income in the double ta

It is time for tax laws to stop dragging MSMEs back into the quicksand if insolvency is supposed to provide them with a new beginning.

The split in ACIT v. Shelf Drilling Ron exposes a deeper fault line in Indian tax adjudication: whether courts should privilege the literal boundaries of statutory text or stretch interpretation to preserve the functional life of specialized procedures.

The author believes that any attempt to characterize the units as equity rather than hybrid would affect the very artificial juridical character of these investment trusts as trusts.

India now stands at the crossroad of remaking transfer pricing not merely a regulatory stick, but a strategic tipping stone of fair trade, investment confidence and tax equity.

The post aims to analyze this dissonance in the regulatory approach taken by the USA and India in taxing carried interest.

The proposed amendment to Sections 72A and 72AA of ITA reflects government’s intent to curb tax avoidance through evergreening of losses.

The inclusion of blockchain into inheritance planning represents a paradigm shift with regards to an amalgamation of law and technology.

The amendment increases tax liability upon the startup and severely affects their dependency on seed funding during their initial rounds.

The article aims to argue that the exemption to LTCG tax given by Section 54EE of the Income-tax Act 1961 is unsuitable for Indian startups.

With elimination of unreasonable retrospective tax regime, India could inspire trust in the regulatory and tax framework among investors.

The article analyses the recent order interpreting Sections 112(1)(c)(iii) and 48 of the Income-tax Act 1961.

Authors hope that the angel tax amendment is given another perspective due to inherent challenges.

Per the authors, the framework for cross-border mergers in India remains of limited efficacy.

The language and intent of Section 79 necessitates that the corporate veil is pierced by looking at the substance of the transaction.

The article aims to primarily analyse the impact of the widened Section 56(2)(viib) of the Income Tax Act 1961.

Per author, VDA transactions should be treated either under capital gains or as business income, as applicable.

Section 11(1)(d) tends to dilute the script of law by dissolving the thin line between permissible tax mitigation and tax avoidance.