Fact-check units: an unchecked fact checker – Part II
Download .pdf The Bombay High Court has recently struck down the 2023 amendment (the “2023 Amendment”) to the Information Technology (Intermediary...
Failure to pay salary is not criminal conduct
Download .pdf Background The former Chief Executive Officer (the “Complainant”) of Safal Life Science (P) Ltd. (the “Company”) filed a criminal...
Profit attribution to a Permanent Establishment in India – A vexed issue
Download .pdf Background Foreign companies in India are often subjected to a tax audit scrutiny by the Indian tax authorities to check if they have...
M&A and PE impact due to changes in India’s competition law regime
Download .pdf The Competition (Amendment) Act, 2023 (the “2023 Amendment”) was introduced on April 11, 2023, to amend the Competition Act, 2002 (the...
Cross-border share swaps made easier through amendments to India’s foreign exchange regulations
Download.pdf The Indian government has recently notified the Foreign Exchange Management (Non-Debt Instruments) (Fourth Amendment) Rules, 2024 (the...
Mauritius tax treaty benefits upheld and clarity given on residency status
Download .pdf Overview Pursuant to a favourable tax ruling for Tiger Global Eight Holdings in the Policybazar case, in the Flipkart Singapore case...