Supreme Court Adopts Substance Driven Approach To Determine Incidence Of Fixed Place PE

Arbitral Award Inextricably Linked To Business Qualify As Business Income, Not Chargeable To Tax In India In Absence Of PE

Transfer Of Rights Entitlement To Shares Is Not Akin To Transfer Of Shares And Therefore Gains Therefrom Arising To A Non-resident Are Taxable Only In The Resident State Under India- Saudi Arabia DTAA

ITAT Decides On Segmental Margins And Exclusion Of Marketing Costs And Bank Charges From Segmental Profits

For The Purpose Of Claiming Exemption Under Section 54F Of The Act, Ownership Of Separate Floors Within A Single Residential Building Can Be Regarded As One Residential House

New Income Tax Bill 2025

Key Amendments To The Income-tax Act, 1961 And The Finance Act, 2025

Goods And Services Tax - Rationalised & Restructured

Highlights Of The Recently Enacted Legislation

ANNEXURE To Goods And Services Tax - Rationalised & Restructured