India: Tax Authorities

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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.

Business Control Constituting Fixed Place PE Under India-UAE DTAA

Assessee is Hyatt International Southwest Asia Ltd, a company incorporated in UAE engaged in rendering hotel consultancy and advisory services from Dubai to hotels in the Hyatt Group of Hotels...

DC

Dewan P.N. Chopra & Co.

Navigating RoDTEP Compliances – Filing Of Annual RoDTEP Return

Remission of Duties and Taxes on Export Product (‘RoDTEP') is a scheme under Chapter 4 of the Foreign Trade Policy, 2023 (‘FTP 2023') which provides refund of unrefunded taxes...

LS

Lakshmikumaran & Sridharan

The 'Value Addition' Conundrum In GST Budgetary Support Refunds

Under the erstwhile indirect tax regime in India, there were several area-based exemption schemes aimed at promoting industrial growth and economic development...

LS

Lakshmikumaran & Sridharan

Supreme Court's Hyatt Ruling On Permanent Establishment: A Wake-Up Call For MNCs Operating In India

Additionally, contracts should include indemnity clauses and representations that explicitly disclaim any PE-related authority or agency...

KS

King, Stubb & Kasiva

Operational Control Over Hotels In India Creates Hyatt UAE's 'Permanent Establishment' In India

India Media & IT

KC

Khaitan & Co LLP

Non-Submission Of FIRC Cannot Be The Sole Basis To Deny The Claim For Refund Of Unutilised ITC

AC

Aurtus Consulting LLP

Redrawing The AE Line: Simplification That Complicates

NP

Nexdigm Private Limited

Madras High Court Delivers A Googly - Rules Notifications 09/2023 – CT And 56/2023-CT Issued U/s 168A Are Invalid And Illegal, But Orders Issued U/s 73(10) Are Not Time Barred

AC

Aurtus Consulting LLP

Modern Agriculture Rooted In Traditional Income-tax Law

LS

Lakshmikumaran & Sridharan

CBDT Grants Relief To Deductors/ Collectors In Case Of Inoperative PAN

DC

Dewan P.N. Chopra & Co.

Buyback Of Shares Not "Receipt Of Property" Under Section 56(2)(viia)

AC

Aurtus Consulting LLP

Legal Podcast Episode No 2 ( MSME ) (Video)

India Commercial

IL

IndiaLaw LLP

India May Have A Case: Evaluating Jane Street's PE Exposure Amid Derivatives Crackdown

BA

BTG Advaya

Cloud Computing Services- Tax Clarity

I

CMS INDUSLAW

Eway Bill Limit 2025: State-Wise List & Thresholds

V

Vakilsearch

Oral Family Settlements & The Registration Requirement In Property Disputes

India Litigation

VA

Vaish Associates Advocates

Q&A On Industry Standards On Minimum Information To Be Provided For Approval Of RPT (Video)

India Commercial

CP

Corporate Professionals

NSDL: Circular On Off-Market Transfer Of Private Limited Company Shares

India Commercial

AP

Argus Partners

GST On Medicines: Rates, HSN Code, Impacts & Calculation

V

Vakilsearch

Guide To Investigation, Adjudication And Appeal Under Indian Foreign Exchange Law

With the enactment of the Foreign Exchange Management Act, 1999, India had advanced towards a more liberalized regime for management of foreign exchange.

LS

Lakshmikumaran & Sridharan

Tax Street – June 2025

We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India...

NP

Nexdigm Private Limited

Madras HC Ruled That DGFT's Classification Of Goods Under EPCG Is Binding On The Customs Authority And Cannot Be Questioned

The Appellant was engaged in the hotel business and imported various lighting and light fittings on 25.05.1999. The import was made under the Export Promotion Capital Goods (EPCG) Scheme...

AC

Aurtus Consulting LLP

Test Of Tax Residency – Evolving Contours

Tax residency is governed by the provisions of the Indian Income-tax Act, 1961 (‘IT Act'). An individual is considered as tax resident in India for a given year, if either (a) he/she is in India...

A

Acuity Law

GIFT City And Aircraft Leasing In India

India Transport

BA

BTG Advaya

Regulatory 'Gotchas' In Cross-Border SaaS Billing Models

India Commercial

AA

Agama Law Associates

Customs And GST Alert - July 2025

VA

Vaish Associates Advocates

Revisiting The Doctrinal Divide: Cancellation Versus Revocation Of Bail Orders

AC

Aurtus Consulting LLP

"Other Income" Of A Non-Resident – Adjustment Against Loss Incurred By A Permanent Establishment

AP

AZB & Partners

Delhi HC Rejects CBDT's Endeavor Of Prescribing Limitation Through A Circular In The Absence Of Statutory Backing

AP

AZB & Partners

Section 263 Proceedings – How Far Can The Wings Be Stretched?

AP

AZB & Partners

The Role Of Show Cause Notice In Adjudication Proceedings

SO

S&A Law Offices

Transfer Pricing 2025

AP

AZB & Partners

Business Closure And Unutilized ITC – Is It A Rightful Refund?

LS

Lakshmikumaran & Sridharan

Section 263 Proceedings – How Far Can The Wings Be Stretched?

Section 263 of the IT Act empowers senior tax authorities (including the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, or Commissioner)...

AP

AZB & Partners

The Role Of Show Cause Notice In Adjudication Proceedings

In any adjudication including under GST proceedings, a Show Cause Notice ("the Notice") plays a fundamental role as it is the first step in initiating proceedings.

SO

S&A Law Offices

Transfer Pricing 2025

The Income Tax Act, 1961 ("IT Act") contains a specific chapter, namely Chapter X, which deals with special anti-avoidance rules in the form of transfer pricing regulations as applicable to com¬panies entering into related-party transactions.

AP

AZB & Partners

Business Closure And Unutilized ITC – Is It A Rightful Refund?

The taxpayers often hesitate to shut down the business operations since the input tax credit (‘ITC') sitting in the credit ledger is often considered as a sunk cost.

LS

Lakshmikumaran & Sridharan

Sale Of Equity Oriented Mutual Funds Not Akin To Alienation Of 'Shares' - Treaty Benefit Available

AC

Aurtus Consulting LLP

Trust In India: Everything You Need To Know

Trusts play a significant role in the legal and financial landscape of India, serving as essential tools for managing property, supporting charitable causes, and ensuring the orderly transfer of wealth.

India Commercial

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Hard-Locking GSTR-3B: A New Compliance Milestone And Its Pitfalls

Since its inception, the GST framework has envisaged a system-based matching mechanism, where self-assessed returns are pre-filled using data from other statutory filings made by taxpayers.

LS

Lakshmikumaran & Sridharan

Unravelling The Power Of Seizure Under Section 37A Of FEMA

Foreign Exchange Management Act, 1999 (‘FEMA') is the primary legislation governing foreign exchange transactions in India. FEMA was enacted to facilitate external trade and payments...

LS

Lakshmikumaran & Sridharan

Succession Planning Through Private Trust (Part 1): Implications Under The Indian Trusts Act, 1882

In a country in which family structures, business dynamics, and forms of wealth are evolving rapidly, private trusts are no longer used simply for asset protection or avoiding probate — their relevance lies in mitigating uncertainty and simplifying complexity.

India Commercial

SA

S&R Associates

Messrs Addwrap Packaging Pvt. Ltd & Anr. vs UOI & Ors. [SCA No. 22519 Of 2019] – Gujarat High Court

AC

Aurtus Consulting LLP

Customs And GST Alert - June 2025

India International

VA

Vaish Associates Advocates

Tax Street – May 2025

NP

Nexdigm Private Limited

Exemption Under The STP Scheme Not To Be Denied Because Of Delay In Technical Approval

India Media & IT

AC

Aurtus Consulting LLP

Bills Introduced In Parliament In The Budget Session, March-April 2025

India Government

MCO Legals

Permanent Establishment – An Independent Taxable Entity Distinct From The Global Entity

A

Acuity Law

Bills Introduced In Parliament In The Budget Session 2025

India Government

MCO Legals

Evolution Of Safe Harbour Rules In India

I

CMS INDUSLAW

Tax Podcast - EP02: Remission Of Duties And Taxes On Export Products (RoDTEP) Scheme

Nexdigm UAE

NRIs & Potential Tax Benefit: The India-Singapore Capital Gains Perspective

A

Acuity Law

India's Startup Leap: Moving Beyond The Angel Tax Era

HS

Hammurabi & Solomon

Transaction Expenses In M&A Deals

GA

Globeview Advisors LLP

Taxing Non-Compete Payments In M&A: Capital Gains Or Business Income?

GA

Globeview Advisors LLP

Supreme Court Allows Input Tax Credit As Pre-Deposit For GST Appeal

HA

HSA Advocates

Tax Street – April 2025

NP

Nexdigm Private Limited

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Latest Videos

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Legal Podcast Episode No 2 ( MSME ) (Video)

IL

IndiaLaw LLP

[Live] Regulatory Framework For Doing Business In Portugal & India: Opportunities & Challenges (Video)

HS

Hammurabi & Solomon

Validity Of A Notice For Re Assessment Under Income Tax Act, 1961 Against A Struck Off Company (Video)

SL

Shraff Legal Advocates

Tax Issues In M&A Earn Outs With Ritu Shaktawat (Video)

KC

Khaitan & Co LLP

Paradigm Shift In Reassessment Regime – A New Tangle? (Video)

VA

Vaish Associates Advocates

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