India: Important Supreme Court decisions on tax Two important judgments on tax matters have been pronounced recently by the Supreme Court. By Rakesh Dharawat & Hariharan Gangadharan May 30 2017
India: Capital gains exemption for listed shares; GST bills roll-out in sight Draft rules on capital gains exemption for listed shares released By Rakesh Dharawat & Hariharan Gangadharan & Niraj Bagri April 26 2017
India: India budget’s key tax proposals India's annual budget for 2017-18 was announced on February 1 2017. By Rakesh Dharawat & Hariharan Gangadharan February 28 2017
Revision of India-Singapore Tax treaty; De-notification of Cyprus as a ‘notified jurisd... The changes brought about by the Protocol are largely similar to the revised India-Mauritius tax treaty. By Rakesh Dharawat & Hariharan Gangadharan January 25 2017
India: Demonetisation of high currency notes in India With almost INR 14 million ($205,000) worth of INR 500 and INR 1,000 notes in circulation, this is so far probably the single biggest effort to root out black money... By Rakesh Dharawat & Hariharan Gangadharan & Niraj Bagri December 15 2016
India: Tax amortisation of goodwill In India, intangibles that qualify for depreciation under the Income-tax Act, 1961 (Act) are defined to include "know-how, patents, copyrights, trademarks, licenses, franchises and any other business or commercial rights... By Rakesh Dharawat & Hariharan Gangadharan October 26 2016
India: Recent notable advance rulings in India A scheme of obtaining advance rulings has been in place in India since the early 1990s to help taxpayers better plan their affairs and to help prevent long and expensive... By Rakesh Dharawat & Hariharan Gangadharan October 10 2016
India: Intangible assets; buyback taxes; and GST Gains arising from the transfer of capital assets situated in India are taxable in India. However, determining the tax treatment of intangible assets in an Indian context poses several challenges... By Rakesh Dharawat & Hariharan Gangadharan & Niraj Bagri August 23 2016
India: Renegotiation of tax treaties by India With a view to examining consequential issues arising out of amendments to the India-Mauritius tax treaty and related issues, a Working Group has been set up. By Rakesh Dharawat & Hariharan Gangadharan July 12 2016
India: India-Mauritius tax treaty amended After years of negotiations, India and Mauritius have signed a protocol which makes important changes to the over three-decades-old tax treaty between the countries. By Rakesh Dharawat & Hariharan Gangadharan May 26 2016
