Grant Thornton Tax Pod - June 2022

About TaxPod

The Indian tax and regulatory space is changing at an unprecedented rate. We are witnessing policy announcements, legislative changes, judicial precedents and clarifications almost daily. This has made it challenging for corporate professionals to stay abreast of relevant developments. The aim of the TaxPod series is to keep you updated with key tax and regulatory developments of the past month in a few minutes. Please do provide your feedback to us about this edition of the taxpod at nto@in.gt.com.

What’s new

• Mumbai tribunal deliberates upon applicability of beneficial ownership test under Article 13 of India-Mauritius Tax Treaty  
• Organisation for Economic Co-operation and Development releases public consultation document on tax certainty framework for Amount A and for issues related to Amount A under Pillar 1
• Apex Court strikes down the levy of Integrated Goods and Services Tax on ocean freight

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