Insights & Updates

The Delhi High Court has ruled that a Permanent Establishment must be treated as an independent economic entity for profit attribution purposes — profit cannot be restricted based on global income or loss of the head office.

With the deletion of Rule 96(10), exporters who have availed ITC are no longer restricted from claiming IGST refunds on exports. A welcome relief for manufacturers and merchant exporters alike.

Choosing between an LLP and a Private Limited Company has long-term implications for taxation, compliance burden, fundraising ability, and exit options. Here is a practical breakdown for founders and businesses.

The new tax regime is now the default. But the old regime still has advantages for taxpayers with significant HRA, 80C investments, and home loan interest. Here is how to decide.

A detailed analysis of the ITAT ruling in Bhavna Lalit Jain vs ITO on denial of LTCG exemption under Section 10(38) and the implications for taxpayers claiming such exemptions.

A summary of key FDI policy changes, pricing guideline updates, and FEMA reporting obligations that Indian and foreign companies should be aware of in the current financial year.