India: Corporate Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Article
Unlocking Indian Transfer Pricing Safe Harbour Regime
Aurtus provides comprehensive tax and advisory services spanning direct tax, indirect tax, and international tax matters. Their expertise includes transaction structuring, M&A assistance, IPO advisory, GST compliance, transfer pricing, and specialized services for family offices and GIFT IFSC setups. The firm offers end-to-end solutions for corporate tax planning, dispute resolution, and regulatory compliance across domestic and cross-border transactions.
India Tax
AC
Aurtus Consulting LLP
Article
From Linklaters To Paul Wurth: The Changing Contours Of The Force Of Attraction Rule In Tax Treaties
The Delhi Tribunal's recent ruling in Paul Wurth Italia has reshaped the application of the force of attraction rule under tax treaties, emphasizing that a permanent establishment's mere existence cannot justify taxation of all source-country profits. This decision marks a critical shift toward requiring demonstrable factual and functional nexus between the PE and disputed income, signaling a more restrained interpretation of this contested principle in international taxation.
India Tax
LS
Lakshmikumaran & Sridharan
Article
Impact Of Taxation And Other Laws (Amendment) Act, 2026 On The Electronics Manufacturing Services Sector
India's 2026 Tax Amendment introduces significant tax benefits for foreign companies engaged in electronics manufacturing through contract manufacturers, extending exemptions until 2041 and adding new provisions for component storage in customs-bonded warehouses. How will these changes reshape India's competitiveness in the global electronics manufacturing services sector and influence investment decisions by original equipment manufacturers?
India Tax
AP
AZB & Partners
Article
Manufacture – Grouping Or Fitting Together Of Imported Modules Into Photocopier Machines Does Not Amount To ‘Manufacture’
The Supreme Court has ruled on whether the assembly of imported photocopier modules in warehouses constitutes 'manufacture' under the Central Excise Act, examining the distinction between customs duty classification and excise duty liability. This case addresses the critical question of when simple assembly operations cross the threshold into manufacturing activity for tax purposes.
India Tax
LS
Lakshmikumaran & Sridharan
Article
How Is India Building A Compliance Carbon Market Without A Supporting Tax Architecture
India's Carbon Credit Trading Scheme faces a critical gap as the first compliance year approaches in April 2026. While the Energy Conservation Act established the carbon market framework and the Income Tax Act was completely revamped in 2025, the legislature failed to connect these two pieces of legislation, leaving carbon credit certificate transactions in a tax limbo that threatens to undermine the country's ambitious net-zero 2070 goals.
India Tax
LS
Lakshmikumaran & Sridharan
Article
GCCs In India: Tax Questions MNCs Should Not Overlook
Global Capability Centres in India have evolved from basic support operations into strategic hubs handling high-value functions like R&D, analytics, and procurement. As these centres scale and take on more complex responsibilities, multinational enterprises face heightened tax risks around permanent establishment classification and transfer pricing compliance that require careful structural review and documentation.
India Tax
LS
Lakshmikumaran & Sridharan
Article
EXEMPTIONS GRANTED TO FIIs AND BIS: FACILITATING FOREIGN CAPITAL INFLOW
The Indian government has introduced sweeping tax exemptions on interest and capital gains from Government Securities for Foreign Institutional Investors and the Bank for International Settlements, effective retrospectively from April 2026. As the rupee plummets past the 97-mark against the US dollar and foreign portfolio investments hemorrhage approximately INR 2.5 lakh crore, these reforms aim to stabilize currency pressures and restore investor confidence in India's debt markets.
India Tax
I
CMS INDUSLAW
Article
Faceless Reassessment After S. 147A: What The Supreme Court Did – And Did Not – Decide
The Supreme Court's recent order in Tej Pratap Singh has reignited a fundamental debate about statutory authority in India's faceless assessment regime. When Parliament retrospectively inserted Section 147A to clarify which officer holds jurisdiction over reassessment notices, it transformed a procedural efficiency measure into a constitutional question about the limits of legislative intervention and the identity of the officer authorized by law to impose tax liabilities.
India Tax
MA
Metalegal Advocates
Article
Why Growing GCC Companies Are Moving Beyond Spreadsheet-Based Financial Reporting
For many finance teams, the warning signs are familiar. The month-end close often stretches beyond ten days. Different versions of the same profit and loss statement get shared over email, and no one has a clear idea which is the latest file. A single minor change to a formula in a spreadsheet can disrupt the entire consolidation. By the time someone notices the mistake, it might be too late.
Global Accounting
IMC Group
Article
Partners Of A Company (Taxable Person) Can Be Imposed Penalty Under Section 122(1A) And For Periods Before The Said Provision
The Gauhati High Court has ruled on whether partners of a company can face penalties under Section 122(1A) of the CGST Act, 2017, examining the distinction between 'taxable person' and 'any person' in penalty provisions. The judgment addresses the retrospective applicability of Section 122(1A) and diverges from earlier Bombay High Court decisions while aligning with the Delhi High Court's interpretation. The Court analyzed whether natural persons who retained benefits from GST violations can be held liable
India Tax
LS
Lakshmikumaran & Sridharan
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