Day: January 15, 2026

  Taxability of Consultancy Income under India–UAE DTAA vis-à-vis Significant Economic Presence (SEP) Vijay Mariappan Austin Prakash v. ACIT International Taxation Income Tax Office Visakhapatnam ITAT Visakhapatnam – ITA No. 89/VIZ/2025 | Order dated: 05 December 2025 I. Core Issue Whether consultancy services rendered by a UAE tax resident to an Indian company fall within … Read more

  The Impact of India’s New Income-Tax Act, 2025: Simplification, Compliance & Taxpayer Relief The Income Tax Act, 2025, effective from 1-4-26, marks a transformative step towards a more equitable and efficient tax system in India, benefiting taxpayers, businesses, and the economy at large. For Income tax Practitioners, understanding these nuances is essential to empower … Read more