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Reshaping Tax Laws: Stigma of Retrospective Tax Amendments Amidst Supreme Court's Landmark Ruling
With elimination of unreasonable retrospective tax regime, India could inspire trust in the regulatory and tax framework among investors.
Ananya Karnwal, Astha Agarwal
Sep 9, 20236 min read
872
Unveiling Non-Taxability of Compensation Payment to Cricket South Africa under the India-SA DTAA
This piece delves into the intricate facets of BCCI v. Dy. Commissioner of Income Tax.
Vaishnavi Chandrakar
Jun 15, 20237 min read
351
“X” Marks the Spot: Determining the Situs of Virtual Digital Assets to Tax Non-Residents
Per author, VDA transactions should be treated either under capital gains or as business income, as applicable.
Archita Satish
Mar 23, 20236 min read
688
Beyond the Transaction: (Mis)application of the Principle Purpose Test
Author analyzes the confrontational approach of tax authorities towards foreign investment in India, focusing on the principle purpose test.
Sharun Salvi
Mar 6, 20236 min read
309
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