On August 5, 2021, the government proposed the Taxation Laws (Amendment) Bill, 2021 to amend Section 9 of the Income Tax Act, 1961 (ITA). It

– Mukesh Butani & Seema Kejriwal On 20 May, 2021 the first Webinar of IFA’s online series “A conversation on International Tax Practice” was held. Chaired by Robert

– Mukesh Butani & Kinshuk Jha As India enters its 75th year of Independence in a year fraught with trials, tribulations and resilience, there are

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. The Supreme

By Mukesh Butani & Tarun Jain Whether the licence to use computer software is a transfer of copyright was the core issue before the Supreme

Introduction In what could be labelled as the world’s worst economic deceleration since the great depression in 1930’s, the world economy is 2020 is expected

All eyes will be on Finance Minister Nirmala Sitharaman on February 1 when she presents the Union Budget 2021 considering the grim legacy of 2020

The Taxpayer Charter unveiled by the Hon’ble Prime Minister Narendra Modi today marks an important milestone in our nation’s history. It enjoins the commitment (14

Frustrated by the slow pace of discussions and anxious to mobilise revenue considering the Covid-19 pandemic, several countries have taken unilateral measures to tax the

Like most domestic laws and bilateral treaty networks that were established prior to the digital revolution, the international tax regime was built for a brick