Delhi High Court holds that 24 GE group entities have a PE in India
Recently, the Delhi High Court (the “DHC”) upheld a judgement of the Delhi Bench of the Income-tax Appellate Tribunal (the “Delhi Tribunal”) in the...
Changes introduced by the Company Law Ordinance 2018
In 2013, India adopted a new company law regime under the Companies Act, 2013 (the “Act”) and the rules there under, which have been amended from...
Recent updates on GAAR, angel tax and tax exempt conversions
Recent developments The Indian tax authorities have started invoking the general anti-avoidance rules (“GAAR”) under India’s Income-tax Act, 1961...
India: Competition Law Wrap 2018
The Competition Act, 2002 (the “Act”) sets out the regime for anti-competitive practices and merger control in India. While the Competition...
Recent changes announced by India’s securities regulator
The Securities and Exchange Board of India (the “SEBI”) actively monitors the Indian securities and commodities markets, and has been implementing...
Fees for included services, technical services and preparatory activities explained
Financial, legal and risk management services not “Included Services” In the case of US Technology Resources Private Ltd v. DDIT, the Kerala High...