Knowledge Center

Welcome to the Knowledge Center-the network's digital library of news and publications from WLG and our members. Using comprehensive filters, easily locate information based on its format (news, articles, legal updates, etc.) or by firm, location, practice area, and more.

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India
January 21, 2025

Recent ruling of the Delhi bench of Income tax Appellate Tribunal in the case of S.C. Lowy P.I. (Lux) S.A.R.L., wherein the Tribunal had examined the principal purpose test introduced by amendment in Multilateral Instruments in the India-Luxembourg tax treaty. This is the first case in India where the Tribunal had decided on the entitlement of...
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