Summary: Client-attorney privilege in India is facing a moment of renewed scrutiny. As investigative agencies increasingly enter the professional space of advocates, the boundaries of this privilege are being tested like never before. Courts are now tasked with distinguishing between
Latest from India Tax Law - Page 3
GST 2025: A Brave New Chapter in India’s Tax Reform
Summary: This blog unpacks the sweeping GST rate rationalisations announced by the 56th GST Council meeting, covering key sectors such as food, healthcare, FMCG, agriculture, consumer goods, automobiles, infrastructure, and more. Beyond listing rate changes, we analyse their policy intent,
The Great Gamble: India’s Online Gaming Ban, the GST Battle, and What Lies Ahead
Summary: India’s online real-money gaming industry, once hailed as India’s next digital sunrise sector, now finds itself at a crossroads, caught between a sweeping ban under the Online Gaming Act, 2025, and a trillion plus rupee tax battle in the
A subsequent SC decision is not ground for rectification u/s 254(2)
Summary: Section 254(2) of the Income Tax Act, 1961, provides power to the Income Tax Appellate Tribunal to amend its order to rectify any mistake apparent on record to ensure fairness without re-visiting the entire case and prolonging litigation. This
Foreign taxes cannot be allowed as tax deductible expenditure: Chennai ITAT
The Income Tax Appellate Tribunal’s (“ITAT”) Chennai bench in Zoho Corporation Pvt. Ltd. v. Deputy Commissioner of Income Tax,[1] determined that foreign taxes paid by an assessee, which do not qualify for relief under Sections 90 or 91 of
Substance over Form: Supreme Court Clarification on Creation of Permanent Establishment in Cross-Border Services
The question of whether cross-border services rendered by foreign entities would establish a taxable presence in India has been subject to nuanced scrutiny. In a recent ruling,[1] the Hon’ble Supreme Court of India (“SC”) has reaffirmed that economic substance
Treading a fine line: Extension is ultra-vires but valid?
Summary: This blog examines the ongoing judicial debate surrounding extensions of GST limitation periods in the wake of the pandemic and subsequent systemic challenges. It outlines the decision of the Hon’ble Madras High Court, which set aside Notification No. 56/2023
Global Business, Local Tax: The Infosys GST Controversy and its Wider Implications
In an increasingly globalised economy, business activities extend beyond physical borders and traverse geographical boundaries, leading to varied tax implications due to outdated tax legislations that do not fully address these changes. In the service sector, tax obligations can arise
Debunking taxation of cloud services as royalty
Businesses are increasingly integrating cloud computing models into their operations, necessitating unambiguity regarding the position of tax leviable on such transactions under the Income-Tax Act, 1961 (“IT Act”), and tax treaties. Uniformity in the tax treatment of cross-border cloud computing
Delhi ITAT delivers one of the first decisions dealing with Principal Purpose Test
The principal purpose test (“PPT”) has been introduced into the Indian double taxation avoidance agreement (“DTAA”) lexicon through the base erosion and profit shifting (“BEPS”) project of the Organisation for Economic Cooperation and Development (“OECD”) to dissuade sophisticated taxpayers from