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Lakshmikumaran & Sridharan are most popular: within Transport, Insurance and Privacy topic(s) in India with readers working within the Law Firm industries Background Secondment arrangement is the most debated topic from taxation standpoint. For years, Indian courts and tribunals have grappled with the tax implications of cross-border employee secondments, pivoting continuously on whether the reimbursement of salary costs represents a taxable technical service or a mere fiscal pass-through.

The demand for data centres has surged globally, driven by rapid digitalisation, the proliferation of AI and machine learning workloads, accelerated cloud migration, and increasing requirements around data localisation. In India, this momentum is reinforced by strong domestic tailwinds, with the government actively positioning the country as a global digital infrastructure hub through policy support, infrastructure incentives, and a push towards building a resilient data economy.

Recently, the Finance Minister of India announced the much-anticipated Union Budget 2025. One of the most critical amendments proposed in the Union Budget 2025 is the introduction of a new Transfer Pricing ('TP') assessment scheme. Presently, the TP assessment can be made for each year separately based on reference made by the Assessing Officer('AO'). There is no exception provided in the law for the same.