Finance Act, 2026 Passed With Amendments
CBDT Amends Rule Relating To Grandfathering Of GAAR Provisions
Protocol Amending India-France Tax Treaty Signed To Align The Same With International Standards
Amending Protocol To India-Brazil Tax Treaty Notified
Section 94B (Thin Capitalization Rules) Of The Income-tax Act, 1961 Held To Be Discriminatory Under India – Denmark Treaty
HC: Upholds Application Of Aggregation Approach Under TNMM
HC: Penalty For Misreporting Not Leviable Where Assessee Disclosed All Material Facts And Maintained Prescribed Documents; Rejection Of Immunity U/s 270AA In Such Case Unsustainable
Despite The Applicability Of Significant Economic Presence, Income Is Not Taxable In The Absence Of Permanent Establishment Or Fixed Base
Full Disallowance Of Payment Made To A Non-resident Without Withholding Tax Under Section 40(a)(i), Instead Of 30% Disallowance As Applicable In Case Of Payment To A Resident, Is Violative Of Non-discrimination Clause Under Article 26(3) Of The India–USA DTAA
DTAA Tie-Breaker Rule Overrides Domestic Residency Rules
Charges For Provision Of Flight And Navigational Data Is Not ‘royalty’ In The Absence Of Transfer Of Industrial, Commercial Or Scientific Experience
Referencing Of Document Identification Number (DIN)
Foreign Exchange Management (Borrowing And Lending) (First Amendment) Regulations, 2026
Issuance Of Press Note Regarding Amendment Of FDI Policy On Investments From Countries Sharing Land Border With India
Companies Compliance Facilitation Scheme, 2026
Key Amendments To The Companies Act, 2013 Proposed By The Corporate Laws (Amendment) Bill, 2026
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