Nishith Desai Associates

Locations

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

Taxation of Crypto-assets

07-08-2022

To tax at 18% or 28%? The GST Conundrum for skill gaming sector

08-04-2022

Set-off of Long-term Capital Loss and carry forward of MAT Credit allowed in scheme of amalgamation

12-06-2022

Beneficial ownership test cannot be read into Article 13 (capital gains) of the India-Mauritius tax treaty, without specific language to such effect – The Story Continues (Part 2)

12-26-2022

Delhi ITAT Breaks The Tie In Taxpayer’s Favour

01-10-2023

Power Of Tax Authorities To Recover Taxes

01-12-2023

Delhi ITAT interprets the term “habitually secures contracts” to find no Permanent Establishment in India

01-13-2023

India Budget 2023: Growing the economy!

02-02-2023

Delhi High Court quashes reassessment proceedings and upholds sanctity of TRC!

02-09-2023

Amendments to Finance Bill, 2023

03-29-2023

Payments to a UAE entity for purchase of technical know-how not taxable in India – holds Ahmedabad Tribunal

04-10-2023