Analytical Stories on all Recently Changes in Income-tax, GST and IBC

Direct Tax Laws

• Aspects to be considered on application of MFN Clause of Tax Treaty

• New rules for registration and approval of NGOs w.e.f. 01-04-2021

• SOFR as a replacement of LIBOR: Transfer Pricing considerations

• Taxation of software payments – Understanding tax implications based on IP law

Goods & Services Tax

• Beneficial Exemption: Should it be construed in a Strict or a Liberal way?

• The uncertainty encircling ITC availment on Corporate Social Responsibility

Insolvency & Bankruptcy Code

• Supreme Court upholds the sanctity of Resolution Plan & the ‘Clean Slate Theory’ under IBC