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    • Trust is Trustworthy, not a Device to Evade Tax: ITAT Delhi
      Blog

      Trust is Trustworthy, not a Device to Evade Tax: ITAT Delhi

      In its recent ruling[1], the Income Tax Appellate Tribunal Bench at Delhi (ITAT) has reiterated the well-established principles, including (i) validity of Trusts; (iii) use of Trusts to hold treasury ...

      July 3, 2020
    • ITAT on the Taxability of Transfer of Know-how Under Development
      Blog

      ITAT on the Taxability of Transfer of Know-how Under Development

      Research and development (R&D) in all fields is a costly affair, but more so in bio-technology, where molecules are first evolved, developed and then subjected to arduous and expensive clinical tr...

      June 11, 2019
    • Patnaik-Blog
      Blog

      Control and Supervision is the Important Factor to Determine the Nature of Reimbursements in Secondment Agreements

      With increasing globalisation of the world economy, the continuous movement of people from one jurisdiction to another has become imminent. However, such decisions have also created a significant amou...

      November 21, 2018
    • Tax-blog2
      Blog

      Taxpayer’s Choice for Valuation of Shares at Premium Upheld

        The Income Tax Appellate Tribunal (ITAT) in the case of M/s. Rameshwaram Strong Glass (P) Ltd. v The Income Tax Officer[1] has upheld the right of the company issuing shares to choose the valua...

      September 28, 2018
    • Blog
      Blog

      Decoded: The Interplay Between Tax Law and the Insolvency and Bankruptcy Code

      The Telangana and Andhra Pradesh High Court (High Court) in the case of Leo Edibles and Fats Limited v. TRO, Writ Petition No 8560 of 2018, has allowed the liquidation of assets of a company under the...

      August 16, 2018
    • Blog
      Blog

      SC Holds that Income from SARs is Taxed as Capital Gains Only

      Stock Appreciation Rights (SARs) are recognised globally as one of the most popular instruments of stock-based compensation. SARs are alternatives adopted for implementing equity-based compensation pl...

      June 4, 2018
    • Blog
      Blog

      Taxing the Digital Economy: The Rule of ‘Significant Economic Presence’

      Taxation of international digital transactions has been a perplexing issue. As per the international tax rules, where an enterprise is a resident in one state with income originating in another state ...

      March 21, 2018
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