Insights

View more publications

Alerts

Bombay HC affirms that GST is not applicable on corporate guarantees issued without consideration The Petitioner is engaged in the business of construction of national and state highways under NHAI projects (HAM / TOT model), and, in
Indirect Tax Shailendra padhiyar Indirect Tax Shailendra padhiyar

Bombay HC affirms that GST is not applicable on corporate guarantees issued without consideration

Read More
Section 54F relief not be diluted by LTCL set-off under section 70 The Assessee1 an individual, filed a return for AY 2022‑23 declaring total income of about INR 49.54 Lakhs. During the year, he earned Long‑Term Capital Gain (‘LTCG’)
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Section 54F relief not be diluted by LTCL set-off under section 70

Read More
Fast-Track Mechanism for Processing of Private Placement Memorandum (PPM) of AIFs filed with SEBI SEBI had earlier introduced i) PPM templates to standardize disclosures   and  ii)  Mandatory  filing  of&nbsp
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Fast-Track Mechanism for Processing of Private Placement Memorandum (PPM) of AIFs filed with SEBI

Read More
Tata Sons Private Limited vs. Union of India & Ors. [Writ Petition No. 4914 of 2022 – Order  dated 30.04.2026] The Petitioner is the principal investment holding company of the Tata Group. NTT Docomo Inc., (Docomo), a Japane
Indirect Tax Shailendra padhiyar Indirect Tax Shailendra padhiyar

Tata Sons Private Limited vs. Union of India & Ors. [Writ Petition No. 4914 of 2022 – Order  dated 30.04.2026]

Read More
Delhi ITAT denies DTAA benefit: TRC insufficient without economic substance Hareon Solar Singapore Pvt. Ltd. ('Assessee'), incorporated in Singapore in April 2015, is a wholly owned subsidiary of Hareon Solar Co. Ltd., Hong Kong ('H Co
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Delhi ITAT denies DTAA benefit: TRC insufficient without economic substance

Read More