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In a global economy, where multinational enterprises (MNEs) play a prominent role, the Governments strive to ensure profits of MNEs are not shifted out artificially of their jurisdiction. On the o...

By Gagan Kumar
February 03, 2020

Kautilya in Arthashastra suggested that a taxpayer may not be allowed to settle in a tax exempt village (3.10.11). The government seems to have taken a cue and has proposed amendment in Section 6 ...

Background

Business process outsourcing (“BPO”) is a subset of outsourcing that invo...

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By Gagan Kumar

In a recent amendment (December 3, 2014) to the Foreign Direct Investment (“FDI”) Policy, 2014 issued by the Ministry of Commerce of Industry, 100 percent investment will be allowed th...

  March 13, 2015
By Gagan Kumar

Recently, Hon’ble Delhi High Court passed a judgment in the case of DIT v Infrasoft Ltd, USA. This judgement again highlighted the contr...

  March 13, 2015
By Gagan Kumar

When the new government took over and assumed the office, it was anticipated that many path breaking decisions would be taken. Keeping the optimistic sentiments alive, the Honourable Finance Minis...

  March 13, 2015
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