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In one, the apex court said licence fee paid by telecos was capital expenditure. In another, it said the MFN clause doesn't come into effect immediately after a treaty is signed
Changes introduced to these provisions, especially their extension to non-resident investors, could adversely affect funding flow to start-ups
While regulating them is necessary, the need of the hour is a comprehensive legislation to govern virtual digital assets
According to proposals in the Union Budget 2023-24, the government plans to tax transactions for their true character, and not the form they are in
From being a socialist economy to a growth-oriented one, India’s tax regime mirrors the country’s changing economic policies