Nishith Desai Associates

Locations

AAR rejects advance ruling application for non-disclosure of material facts

05-18-2021

Tribunal rules on non applicability of LOB clause; observes timing when a treaty needs to be referred

05-21-2021

Reimbursement by Indian company to offshore company for obligated expenses in relation to expatriates not FTS: AAR

05-28-2021

AAR denies Parent-Subsidiary Capital Gains Exemption in Buyback, upholds Taxability under Section 46A

05-31-2021

CBDT prescribes Valuation Rules for Slump Sales: Plugging the Gap

06-15-2021

International tax update: India moves to revoke retroactivity of ‘Vodafone’ Tax – An end to the saga?

08-06-2021

India Budget 2022: deCrypted

02-01-2022

Most Favored Nation Clauses in India Tax Treaties – A Continuing Saga

02-07-2022

Tribunal’s Rules on MFN Clause: Juxtaposed with CBDT’s Circular

02-23-2022

Payment to Non-resident for banner advertisement not taxable in India

04-13-2022

Lufthansa: Charges for collection of user development fees do not constitute income from the operation of aircraft

04-15-2022

Legal status post amalgamation – cease to exist or not?

04-21-2022

Re-assessment notices issued under erstwhile provisions to be considered as issued under new provisions: Supreme Court

05-10-2022

Withdrawal of amount deposited in escrow account by buyer deductible from sale consideration

05-12-2022

Beneficial ownership test cannot be read into Article 13 (capital gains) of the India-Mauritius tax treaty, without specific language to such effect

05-24-2022

NCLT approves scheme of amalgamation and rejects tax department’s objection on loss of tax revenue and invocation of GAAR

05-26-2022