This article reviews the indirect tax proposals in Union Budget 2026–27, highlighting customs duty rationalisation, GST clarifications, and digital reforms. It explains how the measures aim to ease compliance, improve cash flows, and reduce litigation while strengthening India’s ease of doing business environment.

In this article, a Mumbai ITAT ruling is examined to show how commercial substance and genuine intent can outweigh formal presence when claiming treaty benefits.

This article examines India’s strategic initiative to develop domestic manufacturing of REPMs, critical components for electric vehicles, wind turbines, and defence equipment.

In this article, supply chain management is examined beyond cost and logistics, highlighting how tax-efficient structuring plays a strategic role in long-term value creation.

Baker Tilly ASA India decodes the DPDP Rules 2025, outlining the transition from policy to implementation. The analysis highlights transparent consent design, mandatory breach reporting, one-year log retention, SDF duties, and stronger governance needs, while noting areas left open for future amendments.

In this article, the fine distinction between ‘effectively connected’ and ‘attributable’ income is explored, highlighting how it defines the taxability of cross-border profits linked to a Permanent Establishment. It explains why recognising this difference is vital for accurate profit attribution, treaty interpretation, and reducing international tax disputes.

In this article, India’s rapidly expanding aerospace and defence ecosystem is explored — from surging civil aviation demand to deepening defence localisation. It highlights how reforms in FDI, MRO policy, and procurement under DAP 2020 are positioning India as both a global manufacturing hub and a strategic innovation base for aerospace leaders.

We are delighted to announce the launch of our Doing Business in India Guide. In addition to the key regulatory issues to keep in mind when entering India, we have also incorporated practical insights from over 35 years of successfully assisting foreign corporates enter India. We wish you the very best in your India business and look forward to hearing your thoughts on this guide.

The Indian Income-tax law has laid down the extent to which income of a person, whether resident or non-resident, can be taxed in India.

Over the years, I have been part of several high-stakes investigations such as corporate frauds, financial manipulations, and white-collar crimes hidden beneath polished reports and complicated spreadsheets. Being a forensic auditor, my role is to dig deeper than what meets the eye

Mergers and acquisitions (M&A) have always been intricate processes, often requiring careful navigation of various legal, financial, and operational complexities.