Overview LegislationWhat is the relevant legislation relating to tax administration and controversies? Aside from legislation, are there other binding rules for taxpayers and the tax
The Indian Union government will announce its Budget 2024-2025 on July 23. This will be the first full budget to be released by the Modi
Introduction The anti-profiteering law[1] under the Goods and Services Tax law (‘GST’) in India has been a subject matter of debate since the time GST was
The use of artificial intelligence (AI) in the field of tax compliance is not something outside the usual canons and principles of legal application and
Buoyed by a transcendental approach to propel India towards “all-round, all-pervasive, and all-inclusive development”[1], India’s Finance Minister, Ms Sitharaman heralded the interim budget, reinvigorating the
The Goods and Services Act, 2017 (act), came into force accompanied by concerns whether businesses would pass on its tax benefits to consumers. Keeping its
In the ruling administration’s last full budget before India goes to the polls, India’s Finance Minister, Ms Sitharaman, laid out the government’s vision...
Foreign Direct Investment (FDI) in India has greatly increased in the past decade, particularly after the pandemic. This has led to more cross-border...
– Mukesh Butani & Aparna Raman As the Covid-19 pandemic crisis and its aftereffects continue in India and across the world, it is...
Uncertainty on the process and outcome await the Indian tax authorities and businesses covered under OECD pillar one & two By Mukesh Butani...
– Mukesh Butani & Pradeep Joy The Insolvency and Bankruptcy Code, 2016 has emerged as the most impactful legislation for enforcement actions by...
Mukesh Butani & Tarun Jain Extensive stakeholder consultation and pragmatic measures to assuage the concern of Indian lawyers are necessary before changes are...
It is premature to conclude whether the new trajectory on FTAs will mark a watershed moment in India’s trade partnership and business interests....
Mukesh Butani, Seema Kejriwal, Ajitesh Dayal Singh Introduction The Supreme Court of India recently settled a two-decade old dispute pertaining to taxability of software income....
By Mukesh Butani & Tarun Jain Whether the licence to use computer software is a transfer of copyright was the core issue before...
“Death is not the end. There remains the litigation over the estate”. The above quote by Ambrose Bierce, a noted American journalist sums...
The Budget announcements made on February 01, 2021 have wide ramifications and significantly affect many segments of the economy. This column coves changes...
By Mukesh Butani & Aparna Raman The arbitration ruling by the Permanent Court of Arbitration (PCA) in the Cairn Energy case, coming just...