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     Tata Sons Private Limited vs. Union of India & Ors. [Writ Petition No. 4914 of 2022 – Order  dated 30.04.2026]   The Petitioner is the principal investment holding company of the Tata Group. NTT Docomo Inc., (Docomo), a Japane
Indirect Tax Shailendra padhiyar Indirect Tax Shailendra padhiyar

Tata Sons Private Limited vs. Union of India & Ors. [Writ Petition No. 4914 of 2022 – Order  dated 30.04.2026]

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    Delhi ITAT denies DTAA benefit: TRC insufficient without economic substance  Hareon Solar Singapore Pvt. Ltd. ('Assessee'), incorporated in Singapore in April 2015, is a wholly owned subsidiary of Hareon Solar Co. Ltd., Hong Kong ('H Co
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Delhi ITAT denies DTAA benefit: TRC insufficient without economic substance

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    Non-Applicability of Section 56(2)(x) to Share Buy-Back transactions  Globe Capital Market Ltd (‘Assessee’), is engaged in the business of the share broking and clearing of trades.  During the course of assessment under section 153A of
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Non-Applicability of Section 56(2)(x) to Share Buy-Back transactions

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    Amendments in FDI Policy in relation to investments from countries sharing land border with India  1.1    Press Note 2 dated 17.4.2020:  •      In order to curb opportunistic takeovers / acquisiti
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Amendments in FDI Policy in relation to investments from countries sharing land border with India

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