Tag: Income Tax Act
Singapore’s tax-free mirage: The substance-driven back-tax risk
Setting up a holding company in Singapore does not, by itself, secure tax-free treatment
Tax deduction caps on foreign companies’ India business expenses
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
Interest on penalty follows specifics of order
Supreme Court held interest on SEBI penalties runs from adjudication order expiry
Parallel worlds in attaching corporate insolvency assets
Section 32A’s clean slate protection is weakened by prolonged enforcement overlaps
Aligning regulation with ease of doing business
India streamlines rules to boost investment and simplify business
Steady as she goes
Tax specialists Lakshmikumaran & Sridharan provide an analysis of the tax policies unveiled during the budget
Flow interrupted!
Why an RBI directive on alternative investment funds spells trouble for banks and NBFCs
Strategies for South Korean investment in India
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
Singapore swing
The harmonious blend of common law traditions and bustling commerce is transforming the Lion City into a beacon of legal excellence
New tax provision for digital assets
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
