FeaturedDelhi High Courttax
R&D Deduction Not Restricted to Post-DSIR Approval: Delhi HC
Delhi High Court rules R&D deduction under Section 35(2AB) applies to pre-DSIR approval expenditure if part of approved project.
Oct 22, 2026Read more →
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FeaturedTreaty Amendment (Not Court-Specific)taxinternational
India-Mauritius DTAA Amended to Combat Treaty Abuse
The India-Mauritius Double Taxation Avoidance Agreement (DTAA) has been amended with a Principal Purpose Test (PPT) under Article 27B to deny treaty benefits in cases of treaty shopping and tax avoidance.
Oct 22, 2026Read more →
FeaturedIncome Tax Appellate Tribunaltax
ITAT Quashes ₹1.66 Cr Addition in Commission Agent’s Case Over TDS Compliance
ITAT deletes ₹1.66 crore addition on adat expenses after the commission agent demonstrated full TDS compliance. The department failed to rebut presumption of genuineness.
Oct 20, 2026Read more →
FeaturedTreaty-Level Agreementtaxinternational
India-Mauritius DTAA Amended to Block Treaty Shopping
The India-Mauritius Double Taxation Avoidance Agreement (DTAA) has been amended to introduce a Principal Purpose Test (PPT), denying treaty benefits in cases of tax-abusive structures and treaty shopping.
Oct 20, 2026Read more →
FeaturedMadras High Courttax
Non-Compete Fee Not Business Income: Madras HC
Madras HC rules non-compete receipts of ₹9 crore not taxable as business income under pre-amendment law, relying on Mohan Breweries and Guffic Chem.
Oct 19, 2026Read more →
FeaturedKarnataka High Courttaxinternational
Overseas Commission Not Taxable in India: No Section 195 TDS, Says Karnataka HC
Karnataka High Court holds foreign commission payments not taxable in India, ruling no obligation to deduct TDS under Section 195 where income accrues outside India and isn't deemed to be in India.
Oct 19, 2026Read more →
FeaturedReserve Bank of India (Regulatory Circular)fematax
RBI Issues October 2026 Import Payment Guidelines
RBI revises import payment norms effective October 2026: contract-based settlements, IDPMS thresholds, advance payments, and GST alignment.
Oct 19, 2026Read more →
FeaturedTreaty Level / MHA Notificationtaxinternational
India-Mauritius DTAA Amended to Block 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 and tax avoidance structures.
Oct 18, 2026Read more →
FeaturedSupreme Court of Indiataxcustoms
SC Upholds Release of Gold Seized Without SCN
The Supreme Court upheld a Delhi High Court order directing release of 233 grams of gold seized by customs in May 2023, ruling that failure to issue a show cause notice (SCN) within a reasonable time violated statutory procedure.
Oct 18, 2026Read more →
FeaturedSAFEMA Tribunalpmlatax
Tax Disclosure Doesn't Defeat PMLA Attachment: SAFEMA
SAFEMA Tribunal upholds PMLA attachment of Ooty land, finding prima facie link to illicit funds despite independent income claims.
Oct 18, 2026Read more →
FeaturedReserve Bank of Indiafematax
RBI Issues October 2026 Import & IDPMS Rules
RBI updates import payment rules effective 1 October 2026, including IDPMS closure limit, advance payments, guarantees, GST, and TDS compliance.
Oct 18, 2026Read more →
FeaturedTreaty Negotiationtaxinternational
India-Mauritius DTAA Amended to Block Treaty Abuse
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 shopping and tax avoidance arrangements.
Oct 17, 2026Read more →
FeaturedMinistry 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 →