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CBDT Issues Guidance on the application of Principal Purpose Test (PPT) under Tax Treaties Upon the Multilateral Instrument (MLI) entering in to force, PPT has been introduced as a minimum standard in India’s tax treaties covered by th

Shailendra padhiyar 16/01/25 Shailendra padhiyar 16/01/25

SC holds that loss on capital reduction is allowable -Capital reduction akin to extinguishment or relinquishment and thus results in transfer of shares

Shailendra padhiyar 27/12/24 Shailendra padhiyar 27/12/24

IFSCA ISSUES NEW DIRECTIONS FOR OPERATION OF FOREIGN CURRENCY IN IFSC ACCOUNT OF RESIDENT INDIVIDUALS UNDER LRS

Shailendra padhiyar 26/12/24 Shailendra padhiyar 26/12/24

KEY CHANGES TO IFSCA (FUND MANAGEMENT) REGULATIONS, 2022

Shailendra padhiyar 05/12/24 Shailendra padhiyar 05/12/24

International Financial Services Centres Authority (Informal Guidance) Scheme, 2024

Shailendra padhiyar 27/11/24 Shailendra padhiyar 27/11/24

Capital reserve arising from amalgamation is not taxable under Section 28(iv)