Nishith Desai Associates is a research-based Indian law firm with offices in Mumbai, Silicon Valley, Bangalore, Singapore, Mumbai BKC, Delhi, Munich…
Nishith Desai Associates | India | 11 Oct 2018
Recently, in ACIT vs. Golden Line Studio Pvt. Ltd, the Mumbai Bench of the Income Tax Appellate Tribunal (“Tribunal”) ruled that for the purposes of…
Nishith Desai Associates | India | 11 Oct 2018
Recently, in the case of HSBC Bank (Mauritius) Ltd. v. Deputy Commissioner of Income-tax (IT)-2(2)(2), Mumbai, the Mumbai Bench of the Income Tax…
Nishith Desai Associates | India | 11 Oct 2018
The Finance Act, 2018 (the “FA, 2018”) introduced Section 112A into the Income Tax Act, 1961 (the “Tax Act”) with effect from April 01, 2018 wherein…