Landmark Indian cases on the scope of preparatory and auxiliary activities

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

Landmark Indian cases on the scope of preparatory and auxiliary activities

Sanjeev Sharma
July 21 2020
BOXING GLOVES INDIA

Sanjeev Sharma, principal director of income tax (investigation) at the India Income Tax Department, discusses recent court decisions in India concerning the scope of ‘preparatory’ and ‘auxiliary’ activities.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

NewsIndiaTransfer PricingDirect TaxOpinionTax DisputesCompliance ManagementITR MagazineSummer 2020Asia-PacificJurisdictions
Sanjeev-Sharma-Photo_300-x-300-BW.jpg
Sanjeev Sharma
India Income Tax Department
Contact
more across site & shared bottom lb ros

More from across our site

Direct Tax
Canan Doksat resized.jpg
Beyond the numbers: Canan Doksat on strategy, empathy, and tax
Erdem & Erdem’s tax partner tells ITR about female leader inspirations, keeping ahead of the curve, and what makes tax cool
December 09 2025
Direct Tax
large-600x450_4x.png
Unveiling ITR's Global Tax 50 2025
ITR presents the 50 most influential people in tax from 2025, with world leaders, in-house award winners, activists and others making the cut
Tom Baker, December 08 2025
Mathias Cormann, minister for finance of Australia, speaking at the World Economic Forum in 2020; photo rights from World Economic Forum/Greg Beadle
ITR Global Tax 50 2025: Mathias Cormann
Cormann is OECD secretary-general
December 08 2025
Toys
ITR Global Tax 50 2025: Rick Woldenberg
Woldenberg is CEO of Chicago toymaking company Learning Resources
December 08 2025
Foto_oficial_de_Luiz_Inácio_Lula_da_Silva_(estreita) Source Creative Commons_Ricardo Stuckert PR (002).jpg
ITR Global Tax 50 2025: Luiz Inácio Lula da Silva
Lula, as he is commonly known, is Brazil’s president
December 08 2025
nitin argawal resized.jpg
ITR Global Tax 50 2025: Nitin Agarwal
Agarwal is director for indirect tax operations at shopping mall operator Majid Al Futtaim
December 08 2025
Ernie Perez-Landscape.jpg
ITR Global Tax 50 2025: Ernesto Perez
Perez is global practice leader of Alvarez & Marsal Tax
December 08 2025
paul monaghan resized.jpg
ITR Global Tax 50 2025: Paul Monaghan
Monaghan is CEO of the Fair Tax Foundation
December 08 2025
gilles roth resized.jpg
ITR Global Tax 50 2025: Gilles Roth
Roth is Luxembourg’s finance minister
December 08 2025
Dan Neidle.jpg
ITR Global Tax 50 2025: Dan Neidle
Neidle is director of Tax Policy Associates
December 08 2025
Gift this article