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Def.
Lex-O-Pedia
Can Shifting Tax Residency From India to the USA or UAE Avoid Capital Gains Tax?
An Indian professional who becomes a US tax resident and then claims UAE residency before selling shares in a US company runs into Section 6(1A) deemed residency, GAAR and the indirect-transfer rules. Why the zero-tax exit rarely survives scrutiny under Indian law.
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Def.
Lex-O-Pedia
Do Revenue-Sharing and Income-Assignment Structures on Leasehold Property Survive Tax Scrutiny?
A lessee lets a company operate from leased premises for a revenue share, then assigns the income to a partnership firm. Each step is lawful in isolation; together they invite recharacterisation as application of income, TDS disputes, GST mismatches and GAAR scrutiny.
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