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India Tax Law Blog

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Benami Act versus IBC: NCLT cannot override sovereign acts under penal statutes

India - March 9 2026 The Prohibition of Benami Property Transactions Act, 1988, is a special penal statute and actions under it are sovereign actions. The Supreme…

When Tax Chases Talent Across Borders: Huawei and the GST dilemma on secondments

India - March 5 2026 Tax authorities have long sought to levy GST on cross-border secondment arrangements by characterising them as “import of manpower supply…

Same Roar, Different Den: The Shadow of Tiger Global on Hareon Solar

India - February 24 2026 India’s tax landscape has dramatically shifted after the Supreme Court’s Tiger Global ruling, and the ITAT’s decision in Hareon Solar…

Treaty Shopping Safari Ends Here: Footprints from Tiger Global

India - January 17 2026 The Supreme Court’s ruling in Tiger Global International Holdings has redrawn the contours of India’s tax landscape. By rejecting treaty…

Tax implications of the new labour codes

India - December 17 2025 The implementation of the labour codes necessitates a comprehensive review of compensation paid to employees. The compensation structure of…

As you sow, so you reap: ITAT holds MLI provisions adopted in DTAAs inapplicable without specific notification

India - November 24 2025 The Multilateral Instrument (MLI), which had originated from the OECD’s BEPS project, was meant to fast-track adoption of anti-avoidance…

From PE Confusion to Clarity: NITI Aayog’s Push to Reform Profit Attribution Rules

India - November 10 2025 India’s tax framework has long posed challenges for foreign investors, particularly around PE and profit attribution rules. NITI Aayog’s…

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

India - October 13 2025 Summary: In a recent case, the Telangana High Court has frowned upon the Revenue’s attempt to invoke GAAR in respect of a transaction that was…

The Sacred Fortress of Privilege: Navigating the Scope of Client-Attorney Privilege

India - October 1 2025 Summary: Client-attorney privilege in India is facing a moment of renewed scrutiny. As investigative agencies increasingly enter the professional…

GST 2025: A Brave New Chapter in India’s Tax Reform

India - September 16 2025 Summary: This blog unpacks the sweeping GST rate rationalisations announced by the 56th GST Council meeting, covering key sectors such as food…