India: Defining ‘liable to tax’ Rishi Kapadia and Jairajesh Nadar of Dhruva Advisors look at how clarifying the interpretation of the term ‘liable to tax’ could impact the availability of tax treaty benefits. By Rishi Kapadia & Jairajesh Nadar March 19 2021
Indian Finance Bill 2021 appears to expand scope of the equalisation levy Rishi Kapadia and Saurabh Shah of Dhruva Advisors discuss how the Union Budget 2021 has modified the equalisation levy and explore the changes through case studies. By Rishi Kapadia & Saurabh Shah March 02 2021
Taxing cross-border e-commerce transactions in India Rishi Kapadia and Saurabh Shah of Dhruva Advisors look at how India has embraced the growing digitalisation of its economy and assess the implications of their measures. By Rishi Kapadia & Saurabh Shah May 05 2020
India Budget 2020: The key takeaways Rishi Kapadia and Shruti Lohia of Dhruva Advisors summarise what businesses and taxpayers can expect from the important direct tax proposals highlighted in India's 2020 budget. By Rishi Kapadia & Shruti Lohia February 27 2020
Unpicking India’s budget Dinesh Kanabar and Rishi Kapadia of Dhruva Advisors take a close look at India’s 2019-20 budget and the Finance Bill 2019, which together promise broad-reaching reforms to the tax regime. By Rishi Kapadia & Dinesh Kanabar August 29 2019
Mumbai tribunal affirms territorial nexus as essential in determining attributable profits The Mumbai Income Tax Appellate Tribunal (tribunal) has held that a territorial nexus is necessary for determining profits attributable to operations carried out in India. By Rakesh Dharawat & Rishi Kapadia March 21 2019
India: Delhi’s High Court maintains that overseas GE entities have a PE in India Delhi High Court (HC) has confirmed the Income Tax Appellate Tribunal's decision that various overseas entities of the GE Group had a fixed place, permanent establishment (PE), and a dependent... By Rakesh Dharawat & Rishi Kapadia January 28 2019
Indian Authority for Advance Rulings rules on PE and income characterisation Litigation in respect of when a non-resident has a permanent establishment (PE) in India has always been a contentious issue. By Rakesh Dharawat & Rishi Kapadia August 24 2018
