Rishi Kapadia and Jairajesh Nadar of Dhruva Advisors look at how clarifying the interpretation of the term ‘liable to tax’ could impact the availability of tax treaty benefits.
Rishi Kapadia and Saurabh Shah of Dhruva Advisors discuss how the Union Budget 2021 has modified the equalisation levy and explore the changes through case studies.
Rishi Kapadia and Saurabh Shah of Dhruva Advisors look at how India has embraced the growing digitalisation of its economy and assess the implications of their measures.
Rishi Kapadia and Shruti Lohia of Dhruva Advisors summarise what businesses and taxpayers can expect from the important direct tax proposals highlighted in India's 2020 budget.
Dinesh Kanabar and Rishi Kapadia of Dhruva Advisors take a close look at India’s 2019-20 budget and the Finance Bill 2019, which together promise broad-reaching reforms to the tax regime.
The Mumbai Income Tax Appellate Tribunal (tribunal) has held that a territorial nexus is necessary for determining profits attributable to operations carried out in India. Agency commission accrued, or arising, outside of India is not taxable under domestic laws.
