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Kumar Kanishk Sinha

Latest Posts by Kumar Kanishk Sinha

Taxation of Surplus from Zero-Coupon NCDs: Interest or Capital Gains?

June 15, 2024 2547 Views 0 comment Print

Understand the tax implications of surplus on redemption of zero-coupon NCDs: Is it interest income or capital gains? Learn from recent rulings and expert analysis.

Interpretation of Phrase “May be taxed” used in Paragraph 3 of Article 23 of India- UK DTAA, 1993

June 7, 2024 1485 Views 0 comment Print

Explore the purpose of Double Taxation Avoidance Agreements (DTAA) and their interpretation, along with landmark judgments shaping tax treaties.

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