Research & Articles
Globalisation in the Context of Tax Planning
In a globalised world, a free, open economy is crucial to maintaining a robust...
Oppression- Scope and Overview
Cases of oppression and mismanagement are commonplace in the realm of...
Different Areas of Tax Planning
Tax planning is the general exercise of analysing a possible financial plan or...
Guide on Devising an International Agency for sale/ distribution of goods or services through an agent
To organise goods distribution in foreign countries, the agency is the...
The Difference in Taxation of Crypto Currencies in India before and After Budget 2022.
There was neither a definition of Virtual Digital Asset or Cryptocurrency nor...
CRYPTOCURRENCIES AND TAXATION THEREOF UNDER INDIAN INCOME TAX ACT, 1961
1. What Is Cryptocurrency? Investopedia defines Cryptocurrency as: - “A...
Tips for Successful Contract Negotiation
Here are some guidelines that can help you improve your chances of getting...
CBDT’s Clarification as Regards Application of MFN Clause for Lower Rate of Source Taxation
The Central Board of Direct Taxes issued a clarificatory circular on...
Importance Of Employment Contract For Your Business
Employment contracts play a vital role in any given business. To define it in...
Things To Keep In Mind While Drafting A Commercial Contract.
Things To Keep In Mind While Drafting A Commercial Contract A commercial...
Strategies For International Tax Planning
Tax planning plays a pivotal role in any given business. It is to be done in...
Bidder Qualification Criteria-Whether experience of a partner or member of consortium (individual or a body corporate) gained while being in Consortium/ JV / Partnership could be considered in connection with bids subsequently submitted independently
Author has come across cases where experience of a member of consortium/...
Whether is there any remedy available in Indian Courts for false proceedings initiated overseas?
The issue can be paraphrased as what happens if a foreign party drags you to a...
Whether the condition of pre-deposit of 20% tax is a mandate for entertaining stay application per se?
In terms of modified instruction No. 1914 dated 21.03.1996 issued by CBDT,...
Period of limitation in case of a Running and mutual or a Running and non-mutual Account under the IBC, 2016
The muddle around the applicability of the Limitation Act to the Insolvency...
Is ITAT wrong in interpreting the provisions of s.115JB as regards Minimum Alternate Tax?
The concept of MAT has been introduced by way of the Finance Act, 1987 under...
DRAFTING OF THE LIQUIDATED DAMAGES CLAUSE
The most important reason why businesses enter into a written contract is to...
Does SEBI Have Jurisdiction in Cases Where Offer of Securities or Invitation to Subscribe Securities is Made to Fifty or More Than Fifty Persons
Pursuant to the decision in the case of Sahara India Real Estate ... vs...
Stay/ Injunction On Bank Guarantees
Bank Guarantee(“BG”), enables the beneficiary to realize the payment under...
Are Restrictive Covenants – Non-Compete Clauses Commonly put in Contracts Enforceable?
In our experience, these clauses are sought to be kept by the employer in an...
Whether an Arbitration Agreement Providing That One of the Parties to an Agreement will have Powers to Appoint an Arbitrator is valid?
Arbitration Agreements providing for appointment of one arbitrator by each of...