The taxation framework presents significant challenges that hinder the growth and adoption of VDAs in India.

The suspension of the MFN clause in the India-Switzerland DTAA is a significant shift in international tax treaties.

The proposed amendment to Sections 72A and 72AA of ITA reflects government’s intent to curb tax avoidance through evergreening of losses.

With attractive tax exemptions on EVs, the government has made remarkable strides in promoting EVs.

The ruling may act as a catalyst for tax reforms, aligning the tax regime with the dynamic realities of corporate restructuring.

While the judgment provides a temporary solution to a specific problem, it may have created a template for judicial intervention.

Authors argue that GST Council’s practice of treating royalty as consideration paid for ‘services’ as opposed to ‘goods’ is erroneous.

Implementing the suggested relief measures for foreign airlines would signify a commitment to fostering unprecedented growth.

This article critiques and analyzes the prohibition of ITC on CSR expenditure.

The amendment increases tax liability upon the startup and severely affects their dependency on seed funding during their initial rounds.

It becomes imperative to align the tax regime regulating MSMEs to promote more sustainable and profitable growth.

The author, in the present article, attempts to identify the shortcomings and lacunae in Rule 96(10) of the CGST.

This piece aims to argue to the contrary by characterizing ITC as a statutory right granted to taxpayers by the CGST Act.

The GST imposition of INR 22,000 crore on a single company is more significant than the profit of the entire gaming industry combined.

The imposition of taxation shows a well-rounded strategy that aligns with a broader stance on morality, public welfare and cultural ethos.

The article aims to argue that the exemption to LTCG tax given by Section 54EE of the Income-tax Act 1961 is unsuitable for Indian startups.

With elimination of unreasonable retrospective tax regime, India could inspire trust in the regulatory and tax framework among investors.

The article explores the ongoing conflict between judiciary and legislature in India regarding regulation and taxation of online gaming.

Coherent to its volatile nature the windfall tax domain presents varied benefits and losses to different stakeholders.

The article analyses the recent order interpreting Sections 112(1)(c)(iii) and 48 of the Income-tax Act 1961.

This piece delves into the intricate facets of BCCI v. Dy. Commissioner of Income Tax.

Authors hope that the angel tax amendment is given another perspective due to inherent challenges.

The language and intent of Section 79 necessitates that the corporate veil is pierced by looking at the substance of the transaction.

The article aims to primarily analyse the impact of the widened Section 56(2)(viib) of the Income Tax Act 1961.