Prachi Bhardwaj

Associate director Lakshmikumaran & Sridharan

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MFN argument comes back to bite Indian tax department on the MLI

S Vasudevan and Prachi Bhardwaj of Lakshmikumaran & Sridharan explain how India’s tax authorities face legal pushback over the Multilateral Instrument’s enforceability, with most favoured nation rulings now affecting its implementation

S Vasudevan, October 27 2025
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ESOPs through trusts in India: unpacking the tax deduction debate

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

Karanjot Singh Khurana, July 04 2025
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Leveraging non-discrimination clauses in tax treaties for deductions by Indian residents

Prachi Bhardwaj and S Vasudevan of Lakshmikumaran & Sridharan explain how tax treaty provisions concerning the allowability of deductions for Indian residents align with non-discrimination clauses

Prachi Bhardwaj, April 23 2024
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The India–Mauritius grandfathering clause: is converted equity eligible?

S Vasudevan, Prachi Bhardwaj, and Loveena Manaktala of Lakshmikumaran & Sridharan explore the applicability of grandfathering clauses to converted instruments under India’s tax treaty with Mauritius

S Vasudevan, December 11 2023
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Non-residents caught in tax tornado amid spike in royalty/FTS rates in India

S. Vasudevan, Prachi Bhardwaj and Sanjhi Agarwal of Lakshmikumaran & Sridharan highlight the complexities of India’s recent and substantial changes to its income tax law.

S Vasudevan, July 20 2023
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Angel tax in India: a retrograde step for foreign investment

S Vasudevan and Prachi Bhardwaj of Lakshmikumaran & Sridharan consider the potential impact of an amendment to extend the Indian ‘angel tax’ to non-resident investors.

S Vasudevan, April 18 2023