Published works by Thangadurai V.P

Published works

• Who Can Reopen An Assessment? The Evolving JAO–FAO Debate

  India Tax Law · October 29, 2026

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• Buy-Back within Group is not a Taxable Exit: The Huntsman Verdict

  India Tax Law · May 4, 2026

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• Telangana High Court clarifies GAAR in relation to market-based transactions

  India Tax Law · October 13, 2025

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• Foreign taxes cannot be allowed as tax deductible expenditure: Chennai ITAT

  India Tax Law · July 30, 2025

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• Delhi ITAT delivers one of the first decisions dealing with Principal Purpose Test

  India Tax Law · June 10, 2025

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• Delhi High Court grants tax-treaty benefits to Tiger Global’s Flipkart exit

  India Tax Law · September 4, 2024

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• First judgment on GAAR holds bonus-stripping to be an impermissible tax-avoidance arrangement

  India Tax Law · June 18, 2024

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• Google Adwords program is not taxable as either “royalty” or “Fee for technical services” in India

  India Tax Law · April 4, 2024

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• Cognizant’s High Court approved scheme of arrangement was held to be a colorable device by Chennai ITAT

  India Tax Law · September 18, 2023

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• Share subscription above fair market value would be subject to angel tax

  India Tax Law · July 6, 2023

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• Madras High Court takes taxpayer to task for mischief with costs

  India Tax Law · May 30, 2023

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• A Court Approved Merger could still be Subject to Tax

  India Tax Law · May 11, 2023

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• Beneficial ownership test is not required under Indo-Mauritius tax treaty

  India Tax Law · January 9, 2023

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• Supreme Court strikes down the old benami law as unconstitutional

  India Tax Law · September 7, 2022

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• Could Demerger Consideration be Construed as Dividend Distribution – Our views on the IT Ruling on the Grasim matter

  India Tax Law · March 21, 2022

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• Pharma companies cannot claim freebies given to doctors as expenditure

  India Tax Law · February 24, 2022

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• Faceless appeals, CBDT extends faceless assessments to the second level

  India Tax Law · November 29, 2021

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• Faceless assessment: Is this the right cure?

  India Tax Law · November 24, 2021

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• Taxing Times Ahead for Slump Sale Transactions

  India Tax Law · June 16, 2021

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