Article 22 Oct 2026 Protocol To India-Mauritius Tax Treaty Notified: Principal Purpose Test Now In Force India Tax
Article 12 Jan 2026 Supreme Court Holds That Payment Of Non-Compete Fee Is A Revenue Expenditure And Upholds Deduction Of Interest On Funds For Acquiring Controlling Stake In Subsidiary India Tax
Article 17 Oct 2025 An Indirect Transfer In An Offshore Two-tier Structure Is Not Taxable In India – Tax Tribunal Rules In EBay-Flipkart Case Global Tax