--- title: "Taxation" url: https://acuitylaw.co.in/taxation/page/3/ type: archive --- - [![Corporate & International Tax Advisory](https://acuitylaw.co.in/wp-content/uploads/2024/02/148076-1-1024x748.jpg)](https://acuitylaw.co.in/test-of-tax-residency-evolving-contours/) ### [Test of Tax Residency – Evolving Contours ](https://acuitylaw.co.in/test-of-tax-residency-evolving-contours/) July 15, 2025 Tax residency is governed by the provisions of the Indian Income-tax Act, 1961 (‘IT Act’). An individual is considered as… - [![](https://acuitylaw.co.in/wp-content/uploads/2025/04/Untitled-design.png)](https://acuitylaw.co.in/gifts-gone-wrong-rbi-cracks-down-on-hnis-offshore-transfers/) ### [Gifts gone wrong: RBI cracks down on HNIs’ offshore transfers ](https://acuitylaw.co.in/gifts-gone-wrong-rbi-cracks-down-on-hnis-offshore-transfers/) June 11, 2025 In today's globalized economy, outward remittances by Indian residents play a vital role in facilitating financial support for family members… - [![](https://acuitylaw.co.in/wp-content/uploads/2024/02/2_ANGEL2BTAX2BIN2BINDIA2B252812529.jpg)](https://acuitylaw.co.in/nris-potential-tax-benefit-the-india-singapore-capital-gains-perspective/) ### [NRIs & Potential Tax Benefit: The India-Singapore capital gains perspective ](https://acuitylaw.co.in/nris-potential-tax-benefit-the-india-singapore-capital-gains-perspective/) June 5, 2025 India’s dynamic and rapidly growing economy, supported by a robust capital market, continues to attract Non-Resident Indians (NRIs) seeking to… - [![](https://acuitylaw.co.in/wp-content/uploads/2024/02/Untitleddesign42.png)](https://acuitylaw.co.in/constitutional-validity-of-arrest-provisions-under-customs-law-gst-law/) ### [Constitutional Validity of Arrest Provisions Under Customs Law & GST Law](https://acuitylaw.co.in/constitutional-validity-of-arrest-provisions-under-customs-law-gst-law/) April 11, 2025 The Supreme Court in the case of Radhika Agarwal v. Union of India has rejected the challenge to the constitutional validity… - [![](https://acuitylaw.co.in/wp-content/uploads/2025/04/Untitled-design.png)](https://acuitylaw.co.in/tax-evasion-under-cgst-act-liability-of-employees/) ### [ Tax evasion under CGST Act – Liability of Employees](https://acuitylaw.co.in/tax-evasion-under-cgst-act-liability-of-employees/) April 9, 2025 The Supreme Court in the case of Union of India v. Shantanu Sanjay Hundekari & Anr., has upheld the decision… - [![](https://acuitylaw.co.in/wp-content/uploads/2024/02/2_ANGEL2BTAX2BIN2BINDIA2B252812529.jpg)](https://acuitylaw.co.in/reduction-of-share-capital-amounts-to-transfer-of-capital-assets/) ### [Reduction of share capital amounts to ‘transfer’ of capital assets](https://acuitylaw.co.in/reduction-of-share-capital-amounts-to-transfer-of-capital-assets/) March 3, 2025 The Supreme Court in the case of Principal Commissioner of Income-tax v. Jupiter Capital (P.) Ltd. has held that reduction… - [![](https://acuitylaw.co.in/wp-content/uploads/2024/02/01.jpg)](https://acuitylaw.co.in/assignment-of-leasehold-rights-in-an-immovable-property-gst-not-leviable/) ### [Assignment of leasehold rights in an immovable property – GST not leviable](https://acuitylaw.co.in/assignment-of-leasehold-rights-in-an-immovable-property-gst-not-leviable/) February 19, 2025 The Gujarat High Court ruled that GST is not applicable on the assignment of leasehold rights in immovable property. The… - [![](https://acuitylaw.co.in/wp-content/uploads/2024/02/Acuity-thhumbnial-8.png)](https://acuitylaw.co.in/delhi-high-court-gst-judgment-a-game-changer-for-regulatory-commissions/) ### [Delhi High Court GST Judgment: A Game-Changer for Regulatory Commissions!](https://acuitylaw.co.in/delhi-high-court-gst-judgment-a-game-changer-for-regulatory-commissions/) February 14, 2025 The Delhi High Court ruled that fees collected by the Central Electricity Regulatory Commission and Delhi Electricity Regulatory Commission for… - [![](https://acuitylaw.co.in/wp-content/uploads/2025/02/2024-724x1024.jpg)](https://acuitylaw.co.in/decoding-budget-2024-tax-legal-insights/) ### [Decoding Budget 2025 – Tax and Legal Insights](https://acuitylaw.co.in/decoding-budget-2024-tax-legal-insights/) February 6, 2025 The 2025 - 2026 Union Budget introduces several key tax reforms. Direct tax proposals include a higher personal income tax… - [![](https://acuitylaw.co.in/wp-content/uploads/2025/01/Untitled-design-1024x1024.jpg)](https://acuitylaw.co.in/yearly-rewind-2024-tax/) ### [Yearly Rewind 2024: Tax](https://acuitylaw.co.in/yearly-rewind-2024-tax/) January 21, 2025 The year 2024 has been remarkable from an Indian tax perspective marked by significant rulings pronounced on certain controversial issues.… - --- ## Acuity Law - Website: https://acuitylaw.co.in - Contact: richagotech@gmail.com