top of page
Search
Dodging or Dealmaking? Decoding the Principal Purpose Test for Double Taxation Avoidance Agreements in India and Beyond.
The study examines the implementation of the Principal Purpose Test (PPT) as a key anti-abuse measure in India’s tax treaty network, analysing its effectiveness in curbing treaty shopping for tax avoidance while maintaining legitimate cross-border investments. The study reveals that the test is a significant advancement in international tax policy as an anti-abuse measure. However, its implementation raises complex practical and interpretational challenges that require carefu
Deepika Muskan and Sakshi Vardhan
Apr 1824 min read
Apply Now! 1st NLU Delhi – Khaitan & Co Certificate Course on Taxation Laws
The Centre for Tax Laws (CTL), National Law University Delhi, in collaboration with Khaitan & Co, is organising the 1st National Law University Delhi – Khaitan & Co Certificate Course on Taxation Laws, scheduled to be held on 3rd–4th April 2026. This two-day certificate course on Direct and Indirect Tax is designed as a practice-oriented academic initiative to bridge classroom learning with the realities of commercial tax practice. The programme will feature lectures and inte
CTL
Mar 201 min read
Interpreting Residence under Indian Tax Law: The ITAT's decision in Binny Bansal
The Income Tax Appellate Tribunal (Tribunal) has delivered a significant ruling in Binny Bansal v. DCIT (Binny Bansal), on the determination of residential status under the Income Tax Act, 1961 (Act). In its decision, the tribunal held that Mr. Binny Bansal (Assessee), former co-founder of Flipkart, qualified as a resident in India for the relevant assessment year, thereby rendering income of approximately Rs. 1,081 crores taxable in India. The ruling adopts a substance-orien
Runit Rathore
Feb 287 min read
bottom of page