Lakshmikumaran & Sridharan

Direct Tax

Indian court reinforces physical presence as cornerstone of service PE

The ruling excludes vacation and business development days from service PE calculations and confirms virtual services from abroad don’t count, potentially reshaping compliance for multinationals

Karanjot Singh Khurana, February 03 2026

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Depreciation on goodwill: Final nail on the coffin by the Indian tax authorities?

S Vasudevan and Karanjot Singh Khurana of Lakshmikumaran & Sridharan explain why changes to the recording of goodwill will have far-reaching consequences on business acquisitions and reorganisations.

Karanjot Singh Khurana, July 28 2021
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Significant economic presence in Indian tax law: How significant will it be?

S Vasudevan and Karanjot Singh Khurana of Lakshmikumaran & Sridharan consider the impact of significant economic presence in the Indian tax regime.

Karanjot Singh Khurana, June 29 2021
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Supreme Court of India ‘stay of demand’ ruling brings relief to taxpayers

Raghavan Ramabadran and Bharathi Krishnaprasad of Lakshmikumaran & Sridharan analyse the Pepsi Foods ruling relating to stay of demand.

Bharathi Krishnaprasad, May 20 2021

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