Lakshmikumaran & Sridharan

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

Karanjot Singh Khurana, Prachi Bharadwaj, and Vrinda Agrawal of Lakshmikumaran & Sridharan analyse the tax deduction challenges arising when employee stock option plans are implemented via trusts