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Supreme Court settles debate; upholds depreciation claim by charitable institutions

India - January 2 2018 The Supreme Court (SC), has recently put to rest a much debated issue regarding the claim for depreciation by charitable religious institutions...

Krutika Chitre.

High Court holds that ‘substantial expansion’ of an existing unit qualifies for 100 profit linked deduction

India - December 26 2017 In a recent judgment Stovekraft India and Ors. vs. Commissioner of Income Tax (ITA No. 202015) (Judgment), the Hon'ble Himachal Pradesh High Court...

Raghav Kumar Bajaj.

FPI regime version 2.0 - regulatory and Tax Update

India - July 17 2017 Indian regulatory and tax authorities have rolled out certain key changes to reform and upgrade the country’s regulatory and tax regime for entities...

Siddharth Shah, Vivaik Sharma, Ankit Namdeo.

The multilateral instrument and its impact on India’s bilateral tax treaties

India - July 3 2017 With an object to address aggressive tax strategies by multinational enterprises (MNE), the Organisation for Economic Cooperation and Development...

Ankit Namdeo.

Draft modifications to tax provisions applicable to foreign companies with poem in India

India - June 30 2017 Finance Act 2016 replaced the test for corporate residency of foreign companies from “control and management being situated wholly in India” to “place...

Ritu Shaktawat, Surajkumar Shetty.