Insights

Notes from the practice.

Transfer pricing, entity structures, professional tax, non-profit compliance and the line between avoidance and evasion — written by the people who file the returns and sit in the assessments.

Topics: Tax Advisory · Legal & IP · Compliance · Corporate Structuring

Tax Advisory

The Arm's Length Principle: A Guide to Transfer Pricing Compliance

A practical guide to India's transfer pricing regime under the Income Tax Act, covering arm's length methods, supporting case law, and penalties for non-compliance.

Mar 20237 min read
Legal & IP

Safeguarding Creativity: Exploring EU Design Protection

An overview of how registered and unregistered Community designs, international conventions, and national laws protect industrial designs across the European Union.

Mar 20239 min read
Tax Advisory

The Tax on Professionals: A Closer Look at India's Professional Tax

An overview of India's state-level Professional Tax: its applicability to individuals and companies, varying state rates, registration, penalties, and key supporting case law.

Mar 20236 min read
Compliance

Shaping the Future of Social Change: Taxation for Non-Profit Organisations

An overview of how Indian non-profit organisations claim tax-exempt status under the Income Tax Act, 1961, covering income taxability, donations under Section 80G, and key case law.

Mar 20238 min read
Corporate Structuring

Empowering Social Welfare: Unpacking the Viability of Section 8 Companies

Whether the Section 8 company is a viable vehicle for social-welfare work in India — how it is formed, how it is taxed, and where it stands against trusts and societies.

Mar 20236 min read
Corporate Structuring

Breaking Down Business Structures: Which Is Best for Your New Entity?

A comparison of sole proprietorships and one person companies in India, weighing their advantages, drawbacks, registration requirements, and tax and liability implications to help owners choose the right structure.

Mar 20238 min read
Tax Advisory

Beyond Semantics: The Crucial Distinction Between Tax Evasion and Tax Avoidance in India

An examination of how tax avoidance legally minimizes liability while tax evasion is a criminal offense, their social and economic impacts, and key Indian case laws.

Mar 20237 min read

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