The capital gains tax liability imposed on AT&T in the infamous Idea Callular case were caused by an avoidable drafting error and incorrect structuring, argues Naveen Goel.

Friday’s Mumbai Income Appellate Tax Tribunal (ITAT) ruling against Linklaters makes potentially all overseas professional services and law firms subject to income tax in India for the last six years or more if their staff visit India for 90 days in aggregate per year. The repercussions could be serious, according to Indian tax lawyers.