SC confirmed disposal test in Hyatt PE case, ruling that deep operational control and access to hotel premises constituted a PE for UAE firm under India-UAE DTAA, making income taxable in India.
Explore the evolving role of a Company Secretary in corporate governance, compliance, and ethical conduct, detailing their statutory, judicial, and global recognition.
Understand Regional Value Content (RVC) in India’s FTAs, its calculation methods, and key judicial rulings on Country of Origin certificate verification and compliance.
