Deep dive: Indian Supreme Court’s ruling on software licensing fees Sanjeev Sharma, principal director of income tax at the India Income Tax Department, explains how the Supreme Court’s ruling on software licensing fees interpreted the application of tax treaties, the... By Sanjeev Sharma March 22 2021
Indian court confirms Redington’s use of foreign subsidiaries avoided tax Sanjeev Sharma, principal director of income tax at the India Income Tax Department, explains why the Madras High Court decided Redington India’s use of foreign subsidiaries to transfer shares offshore... By Sanjeev Sharma January 07 2021
Cross-border tax information exchange is a game-changer Sanjeev Sharma, principal director of income tax at the India Income Tax Department, discusses the exchange of tax information developments of the past decade and what needs to happen next. By Sanjeev Sharma August 18 2020
Landmark Indian cases on the scope of preparatory and auxiliary activities 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. By Sanjeev Sharma July 21 2020
The difficulties of testing preparatory and auxiliary activities Sanjeev Sharma, principal director of income tax (investigation) at the India Income Tax Department, considers how the ‘preparatory’ and ‘auxiliary’ test has become difficult to apply, despite amendments to the... By Sanjeev Sharma July 16 2020
