Ananya Karnwal, Astha AgarwalSep 96 minReshaping Tax Laws: Stigma of Retrospective Tax Amendments Amidst Supreme Court's Landmark RulingWith elimination of unreasonable retrospective tax regime, India could inspire trust in the regulatory and tax framework among investors.
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.
Archita SatishMar 236 min“X” Marks the Spot: Determining the Situs of Virtual Digital Assets to Tax Non-ResidentsPer author, VDA transactions should be treated either under capital gains or as business income, as applicable.
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.