General Anti-Avoidance Rules (GAAR), conceived as a weapon against aggressive tax planning, have once again taken centre stage. From high-profile GAAR panel rulings against corporate restructurings to ...

Tax changes 2026: In a decisive policy clarification, the Central Board of Direct Taxes (CBDT) has amended key provisions under the Income-tax Rules to ensure that foreign investments made before ...

In a landmark decision, the Supreme Court of India has ruled on the availability of tax treaty benefits and the taxation of indirect share transfers in the Tiger Global case. The Court upheld the ...