India Tax
Article

Can a court disregard an earlier decision from another bench of equal strength?

M&A Tax
Article

Reckitt Benckiser Case (ITAT): Was the ‘demerger’ characterization correctly denied?

M&A Tax
Article

Undertaking: An intricate concept in the context of slump sale

M&A Tax
Article

Slump sale: the ‘going concern’ controversy

International Tax
Article

Could a legal fiction in the domestic tax law be read into a tax treaty?

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International Tax
Article

MAP and MLI Frustrated: Unraveling a Landmark Australian Tax Treaty Decision

India Tax
Article

Principle of Estoppel: Is it relevant for inventory valuation?

India Tax
Video

Can subsequent domestic tax law amendments govern tax treaty interpretation? (Danish SC decision)