On December 18 2020 the Organization for Economic Cooperation and Development ( released its guidance on the transfer pricing...

Recently Delhi High Court in the case of Concentrix Services Netherlands BV v ITO ( 1 had the opportunity to interpret the Most Favoured...

Madras HC quashed assessment orders reversing ITC availed by assessee on the ground that no proceedings were initiated against the...

The Central Government has extended timelines for various compliance requirements under the Income Tax Act CBDT recently issued a...

The Central Government has extended the timelines for various compliance requirements under the Income Tax Act CBDT recently issued a...

There has been a widespread agreement for some time that the international tax system needs reform to address the digitalisation of the...

The Finance Act 2016 introduced provisions relating to Country by Country Report CbCR and Master File pursuant to adoption of OECD’s BEPS...

Retrospective taxation of indirect transfer of Indian assets has been a subject matter of protracted litigation between MNEs and the...

India-Mauritius tax treaty has come under scanner yet again with a recent pronouncement by the Authority for Advance Rulings (“AAR”) in...

The COVID 19- Regulatory Package was issued by Reserve Bank of India on 27th March, 2020 (“Regulatory Package”) to ameliorate some of the...

The RBI Statement on Developmental and Regulatory Policies dated 27 March 2020 (“Statement”) followed by the detailed instructions under...

The Ministry of Corporate Affairs (MCA) has issued a General Circular No. 14/2020 (Circular) on April 8, 2020, providing clarification on...

COVID-19 has forced all of us to be innovative with the way we work and made us realize the importance of doing things digitally. The...

COVID-19 has forced all of us to be innovative with the way we work and made us realize the importance of doing things digitally. The...

Securities and Exchange Board of India (“SEBI”) has always been at the forefront in using technology to streamline various procedural...

Force Majeure is a French term which literally means major force or supreme force. It is also defined as an event or effect that cannot...

Force Majeure is a French term which literally means major force or supreme force. It is also defined as an event or effect that cannot...

Uttar Pradesh Real Estate Regulatory Authority (“UPRERA”) has been working on a system for grading of real estate projects (“Projects”)...

‘Know your customer’, compliance lies at the core of establishment and verification of identity of the customers by regulated...

A recent order passed by the Haryana Real Estate Regulatory Authority, Gurugram ("Authority") in the case of Deepak Chowdhary V. PNB...