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Experts' Corner Direct Tax

The BEPS MLI: A Global Promise, Emerging Domestic Puzzle!

Oct 06, 2025
Rulings Direct Tax

ITAT: Denies India-Cyprus DTAA benefit, holds Assessee not beneficial owner of interest income

Oct 06, 2025
  • In Favour of Revenue
  • Citation Number : TS-1308-ITAT-2025(DEL)
Rulings Direct Tax

ITAT: Copy of Delhi ITAT ruling on MLI provisions applicability vis-a-vis DTAA

Oct 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1296-ITAT-2025(DEL)