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.
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Vaishnavi Chandrakar
Jun 15, 20237 min read
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.
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Archita Satish
Mar 23, 20236 min read
“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.
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Sharun Salvi
Mar 6, 20236 min read
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.
259
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