In the past year, the Indian government introduced many significant corporate and tax changes to India’s corporate social responsibility (CSR) regime (Read our update on CSR regime here), culminating in FAQs released last month. This presentation by Majmudar & Partners consolidates the law on the subject and assesses the overall impact of the changes.
Delhi ITAT rejects the “Back-Office = PE” equation
Download .pdf In the case of Concentrix CVG Customer Management Group, Inc. v. Deputy Commissioner of Income Tax (ITA No. 7727/Del/2017 & Ors., order dated September 30, 2025), the Income Tax Appellate Tribunal, Delhi (the “Delhi ITAT”), ruled that Concentrix CVG...