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Deduction limits apply to head offices of foreign companies in India, the Supreme Court has ruled, citing section 44C of the Income Tax Act, 1961

Supreme Court held interest on SEBI penalties runs from adjudication order expiry

Section 32A¡¯s clean slate protection is weakened by prolonged enforcement overlaps

India streamlines rules to boost investment and simplify business

Most law firms are bullish about anticipated upticks in M&A activity

Tax specialists Lakshmikumaran & Sridharan provide an analysis of the tax policies unveiled during the budget

Why an RBI directive on alternative investment funds spells trouble for banks and NBFCs

This article focuses on structuring foreign investment and offers further insights into the dynamics of South Korean investment, with special emphasis on the policy and regulatory framework

The harmonious blend of common law traditions and bustling commerce is transforming the Lion City into a beacon of legal excellence

The Finance Act 2022 has inserted a new section in the Income-tax Act, 1961, under which a person responsible for paying to any resident for the transfer of a virtual digital assets (VDAs) will be able to deduct 1% of the paid amount from his or her income tax