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.
S Vasudevan and Harshit Khurana of Lakshmikumaran & Sridharan discuss the implications of certain ‘clarificatory’ amendments proposed in Indian tax laws on previous disputes.
S Vasudevan and Harshit Khurana of Lakshmikumaran & Sridharan compare the scope of source rule of taxation of FTS, royalty and interest under Indian domestic law and tax treaties.
