30Jan vchandassociates0 Comments GAAR Overrides Treaty Benefits – Supreme Court Denies Capital Gains Exemption Despite TRC Read More
12Dec vchandassociates0 Comments Netflix India Succeeds as ITAT Rejects Royalty Re-characterisation and Upholds TNMM for Digital Distributors; Routine Functions Do Not Result in IP Creation Read More
08Nov vchandassociates0 Comments GAAR Invocation Requires Concrete Evidence — Mere Timing of Transactions Cannot Trigger Anti-Avoidance Read More
17Oct vchandassociates0 Comments Requirement of Transaction-Specific Benchmarking – No Blanket Validation Across Inter-Company Dealings Read More
22Sep vchandassociates51 Comments Stay of demand must consider merits and hardship, not rigid 20% pre-deposit Read More
31Jul vchandassociates0 Comments Taxability of Employee Stock Purchase | Scheme (‘ESPS’) in the hands of Employees Read More