Team Counselvise

Facts of the case:  The petitioner, Alstom Transport India Limited (“Alstom India”), operates in infrastructure projects (railways/metro), including design, manufacturing, installation and services.  Between July 2017 and March 2023, employees from the company’s overseas group entities were “seconded” to work in India....

A real case from the ITAT Delhi shows that it absolutely can. Here is the complete breakdown of this landmark ruling and why it matters for investors, start-ups, valuers, and tax professionals. Download the full judgement...

Every taxpayer, practitioner, and business owner in India today is facing the same silent frustration: the long wait for a functional GST Appellate Tribunal (GSTAT). Problem Despite the Centre completing key appointments, most state Benches are...

Over the past few days, social media has been flooded with one headline: “Income Tax will take away 84% of your cash lying at home.”Predictably, this has created confusion, panic, and a lot of...

As the Union Budget 2026–27 draws closer, one issue has quietly gained significant traction among India’s largest business houses, tax professionals, and corporate advisors:the need to make demergers tax-neutral, especially when they involve strategic...

High agricultural income cases often attract scrutiny, especially when the declared figures appear significantly higher than broad market estimates. But can the Revenue discard such income without disproving the evidence furnished by the taxpayer?...

Gifts from a Hindu Undivided Family (HUF) to its members often trigger confusion, especially when Assessing Officers try to apply section 56(2)(vii) to tax such receipts. However, the law is clearer than it seems....

Facts of the case:  The applicant, Alleima India Pvt. Ltd., operating a manufacturing plant in Gujarat, expanded production capacity and required enhanced power supply.  To meet the requirement, the company laid an underground cable line from a substation of Gujarat Energy Transmission...