The authors are Saumya Joshi and Parvathi Badrinath, fourth-year students at Jindal Global Law School, Sonipat. The Race to the Bottom...

The author is Isha Khurana, a fourth-year student at Jindal Global Law School, Sonipat. Introduction To better understand the standing of...

The author is Malak Sheth, a student at Rajiv Gandhi National University of Law, Patiala. Section 43B(h) of the Income-Tax Act, 1961 and...