The equalisation levy was brought in the statute books in India by Chapter VIII of the Finance Act, 2016 ("FA 2016")..

A Case Study Analysis on whether tax treaties can impose taxation in India. The Australian High Court ruling dismissing..

Samsung (Karnataka HC)1 when licence [is] to make use of the software by making copy of the same and to store..

Limitation of Benefits Clause in Indian DTAAs and SLoB in Article 7 of MLI