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
