Up until now, the dividend received by an Indian company from a foreign subsidiary or company where it held at least 26% was taxed at a con...

The tax department had issued fresh notices to the corporate debtor after a resolution plan was approved. There is still ambiguity over wha...

The ruling brings clarity that such re-classification does not tantamount to reduction of 'equity share capital' per se. The NCLT said ther...

A tax tribunal has ruled that losses can be carried forward for eight years if the “effective” shareholding doesn’t change, an order that c...

A European fund that was looking to set up a base in India via IFSC stumbled into a roadblock after its legal advisors pointed out that Ind...

Many executives on global assignments had moved back to India during the second wave of the pandemic but are now unable to return.

ET had first reported on July 6 that a tax tribunal has held that indirect taxes are applicable on expenses incurred by venture capital, pr...

The recent ruling said if a company, while paying taxes or preparing financial statements, had categorised a certain amount as “other busin...

The top court also made clear that investors cannot redeem such shares before the National Company Law Tribunal has ruled either way – whet...

Faceless assessment is a tax evaluation process in which there is no in-person interaction with the tax officers and was started to counter...

According to the Securities and Exchange Board of India (Alternative Investment Funds) (Second Amendment) Regulations, 2021, which came int...

The Delhi High Court said the submission that there was a breach of principles of natural justice appears to be prima facie correct. The co...

Since the value of this portion of the compensation will be market-linked and changing on a daily basis, it is unclear how it will be taken...

Several multinationals and startups that operate through a complex maze of structures as part of their tax planning are set to see their ta...

Experts claim that following the recent change whereby AIFs are now categorised as securities, that’s creating the complications.

The Mumbai Income Tax Appellate Tribunal (ITAT) stayed the tax demand but asked the Aditya Birla group to pay a security amount of ₹760 cro...

Tax experts say that this is mainly due to the tweak in regulations around GIFT and around direct tax regulations. Entities engaged in fina...