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
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, Devashish Jain, and Kanika Jain of Lakshmikumaran & Sridharan say that a ruling by the Delhi bench of the Income Tax Appellate Tribunal brings clarity, but questions remain concerning its application
Bharathi Krishnaprasad and S Vasudevan of Lakshmikumaran & Sridharan explain the requirements for non-residents in India to claim tax treaty benefits after several notable developments
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 and Prachi Bhardwaj of Lakshmikumaran & Sridharan consider the potential impact of an amendment to extend the Indian ‘angel tax’ to non-resident investors.