Lakshmikumaran & Sridharan

In the first of two articles on provisional attachment in India, Sahana Rajkumar and R Amrith of Lakshmikumaran & Sridharan analyse recent Supreme Court rulings on goods and services tax, including Armour Security

Sahana Rajkumar and R Amrith of Lakshmikumaran & Sridharan conclude their analysis by explaining how Supreme Court rulings shape the interpretation of ‘initiation of proceedings’ and safeguard against misuse of provisional attachment

Bharathi Krishnaprasad of Lakshmikumaran & Sridharan analyses an Indian Supreme Court decision that expands the concept of permanent establishment and raises fresh questions about taxable presence without physical operations