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Multinational enterprises and tax authorities can apply a variety of methodologies to determine an appropriate arm's length transfer price for transac...
With the liberalization of trade and foreign exchange policy beginning in the year 1991, India has begun to integrate its economy with the global economy....
The Delhi High Court, in the case of Bharat Aluminium Company Limited v Union of India and Ors, ruled that an assessee must be given a reasonable opportuni...
As multinational corporations become more involved in economic operations in the country, new and complex challenges have arisen as a result of transaction...
In a recent case of Director of Income Tax, New Delhi Vs. M/s. Mitsubishi Corporation, the Supreme Court (SC) ruled that for years prior to the fiscal year...
In the case of Touchstone Infrastructure & Solutions Private Ltd. Vs. Commissioner of Central Taxes and Central Excise (CESTAT Chennai), it was decided...
In the caselaw of Smt. Smrutisudha Nayak vs. Union of India & Others [W.P. (C) Nos. 10587 of 2009 dated October 27, 2021], the Honourable Orissa High C...
Because of the extensive provisions of the Income Tax Act of 1961 regulating the taxation of non-residents, most NRIs are confused by the legal rules gover...
The Securities and Exchange Board of India has recently, on 21st March 2024, vide circular no S...
Financial management is critical in the dynamic world of construction, where projects differ in...
SEBI issued guidelines regarding the utilization of e-KYC Aadhar Authentication Services in the...
An audit of a charitable trust can be both Voluntary or Compulsory and compulsory, depending on...
The Securities and Exchange Board of India (SEBI) issued a circular to amend the requirements f...
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