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Direct Tax Amicus

Direct Tax Amicus covers major changes in income tax laws. This newsletter contains an article on issue of topical interest or developing jurisprudence, notifications and circulars issued during the period and important decisions and judgments (under Ratio Decidendi) covering various facets of income tax law and procedures. It usually covers recent developments pertaining to classification of expenditure, application of transfer pricing (TP) provisions, issues around DTAAs, computation of income, exemptions, etc.

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  • Direct Tax Amicus, July 2026
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    Direct Tax Amicus, July 2026

    We are pleased to share LKS Direct Tax Amicus, July 2026 edition.

    Read More 17 Jul 2026
  • Direct Tax Amicus, June 2026
    Direct TaxAll Industries+2

    Direct Tax Amicus, June 2026

    We are pleased to share LKS Direct Tax Amicus, June 2026 edition.

    Read More 18 Jun 2026
  • Direct Tax Amicus, May 2026
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    Direct Tax Amicus, May 2026

    The article in this issue of Direct Tax Amicus examines the statutory framework governing such powers and analyses the extent to which the reference before the AA can be altered without violating the jurisdictional architecture embedded under the Benami Act.

    Read More 21 May 2026
  • Direct Tax Amicus, April 2026
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    Direct Tax Amicus, April 2026

    Fees for Technical Services (FTS) are typically taxed where services are rendered, but many Indian tax treaties instead tax FTS based on the payer’s residence or an Indian PE. Three treaties, namely, India-China, India-Israel and India-Finland, however, depart from this approach by linking taxability to where services are performed. Discussing the question as to what it means to ‘render’ a service in India, the article in this issue of Direct Tax Amicus examines the domestic law history, India’s own treaty practice, and international jurisprudence on the subject. According to the authors, the expressions ‘services rendered in India’ and ‘services performed’ or ‘provided’ in India is understood to mean services physically carried out in India by the service provider, especially under the India-China, India-Israel and India-Finland tax treaties.

    Read More 29 Apr 2026
  • Direct Tax Amicus, March 2026
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    Direct Tax Amicus, March 2026

    The article in this issue of Direct Tax Amicus discusses the concept of updated returns, the changes proposed by Union Budget 2026, their impact and the hits and misses of the amendments

    Read More 24 Mar 2026
  • Direct Tax Amicus, February 2026
    Direct TaxAll Industries+2

    Direct Tax Amicus, February 2026

    Direct Tax Amicus covers major changes in income tax laws. This newsletter contains an article on issue of topical interest or developing jurisprudence, notifications and circulars issued during the period and important decisions and judgments (under Ratio Decidendi) covering various facets of income tax law and procedures. It usually covers recent developments pertaining to classification of expenditure, application of transfer pricing (TP) provisions, issues around DTAAs, computation of income, exemptions, etc.

    Read More 19 Feb 2026
  • Direct Tax Amicus, January 2026
    Direct TaxAll Industries+2

    Direct Tax Amicus, January 2026

    Direct Tax Amicus covers major changes in income tax laws. This newsletter contains an article on issue of topical interest or developing jurisprudence, notifications and circulars issued during the period and important decisions and judgments (under Ratio Decidendi) covering various facets of income tax law and procedures. It usually covers recent developments pertaining to classification of expenditure, application of transfer pricing (TP) provisions, issues around DTAAs, computation of income, exemptions, etc.

    Read More 22 Jan 2026