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Draft Rules on Conversion of Class II to Class I Agricultural Land: A Step Towards Title Certainty in Maharashtra

Substance Over Form While Determining Permanent Establishment: Hyatt International Southwest Asia Ltd. v. Additional Director of Income Tax

PE Loss Set Off Against ECB Interest Allowed: Abu Dhabi Commercial Bank v. DCIT

Determining Reimbursement or FTS for Secondment of Employees: Toshiba Corporation v. DCIT

Lease Airrafts and Their Taxability in India : Sunflower Aircraft Leasing Limited v. Assistant Commissioner of Income Tax

Transfer Pricing and Characterization of an Entity : Netflix Entertainment Services India LLP v. Deputy Commissioner of Income Tax

Anti-fragmentation Rule and Business Activities of a Foreign Enterprise in India : RGA Services International Reinsurance Company v. DCIT

Proportionate Reduction as ‘Transfer’: Principal Commissioner of Income Tax v. Jupiter Capital

GST 2.0 Reforms