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Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.

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India-Mauritius DTAA Amended to Combat Treaty ShoppingFeatured
Ministry of Finance (Circular)taxinternational_tax

India-Mauritius DTAA Amended to Combat Treaty Shopping

The India-Mauritius Double Taxation Avoidance Agreement (DTAA) has been amended to introduce a Principal Purpose Test (PPT) under Article 27B, denying treaty benefits in cases of treaty abuse or shopping. The preamble has also been revised to reflect anti-abuse intent.

Oct 17, 2026Read more →
Foreign Agent Commission Not Taxable Without Business Connection: Gujarat HC
Gujarat High Courttaxinternational_tax

Foreign Agent Commission Not Taxable Without Business Connection: Gujarat HC

The Gujarat High Court ruled that commissions paid to non-resident agents for services rendered outside India do not constitute business income taxable in India absent a business connection under Section 9(1)(i) of the Income Tax Act.

Nov 5, 2026Read more →