Del HC delineates guiding principles for deciding application for lower/ Nil tax withholding; outlines principles governing DAPE under India-Ireland DTAA In the recent judgment of SFDC Ireland Ltd.[1], the Delhi HC has shed light on an issue of vital importance, viz., the nature of the duty cast upon the Assessing Officer (‘AO’) while deciding an […]
Securities and Exchange Board of India (“SEBI”), vide its circular dated February 14, 2025, has relaxed the timelines for Alternative Investment Funds (“AIFs”) holding their investments in dematerialised form. In terms of Regulation 15(1)(i) of the SEBI (AIF) Regulations, 2012, AIFs are mandated to hold their investments in dematerialised form, subject to such conditions as […]
We are pleased to share our analysis of the Finance Bill 2025, outlining key amendments introduced in the legislation. This analysis highlights key amendments and their potential impact on taxpayers and businesses. We trust that you will find the same useful. Looking forward to receiving your valuable feedback. For any further information / clarification, please […]
We are pleased to share with you the link to our newsletter on the latest GST and Customs Developments. The newsletter covers recent judgments and regulatory updates in the GST and Customs space in India. We trust that you will find the same useful. Looking forward to receiving your valuable feedback. For any clarification, please […]
In the February edition of our monthly newsletter “Legalaxy”, our team analyses some of the key developments in securities market, banking and finance, labour, environment, insurance and aviation. Below are the key highlights of the newsletter: SEBI UPDATES Standard setting forum for AIFs releases implementation standards for offering of differential rights to AIF investors SEBI […]
We are pleased to share with you a copy of our in-house publication – “TaxBuzz”, wherein we have analysed the recent ruling of the Delhi High Court in the case of Sun Pharmaceuticals Industries Limited 2025:DHC:564-DB, wherein, the Hon’ble High Court has held that interest paid by an Indian Company on capital borrowed outside India […]
