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      Blog

      Outsourcing of Back Office Support Functions Does Not Create a Permanent Establishment

      Multinational enterprises often outsource back-office support operations to their captive subsidiaries in India. Additionally, foreign parent companies second their employees to provide guidance to th...

      January 12, 2018
    • Blog
      Blog

      Supreme Court Rules: Deemed Dividends Are Taxable Only in the Hands of Shareholders

      The Income Tax Act, 1961 (IT Act) contains several provisions to prevent tax evasion. One such provision seeks to tax loans and advances made to shareholders by a closely held company as deemed divide...

      November 2, 2017
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