Charitable Institutions - Legal Equivocation
Section 11(1)(d) tends to dilute the script of law by dissolving the thin line between permissible tax mitigation and tax avoidance.
top of page
Yash More, Hitoishi Sarkar
Dec 30, 202010 min read
It's Complicated: Analyzing India’s Tax Dispute Resolution Framework
The authors delineate the statutory framework to resolve direct tax disputes while identifying intrinsic flaws in the appellate mechanism.
1,820
Varun Gandhi
Aug 3, 20206 min read
Tax Implications of India's Personal Data Protection Bill
[Varun is a student at Gujarat National Law University.] The increase in the use of cloud computing has raised several privacy concerns...
377
Sridattha Charan
Jul 29, 20206 min read
Section 194-O of the Income Tax Act: Deconstructing the Definitions
[Sridattha is a student at Symbiosis Law School, Pune.] The Indian e-commerce industry has been on an upward growth trajectory and is...
489
Mohit Agarwal, Vibhore Batwara
Jul 10, 20206 min read
A Living Law – ‘Intangible’ Business Connection
[Mohit and Vibhore are students at Institute of Law, Nirma University.] As we move more towards the digitalized world having physical...
529
Sakshi Sharma
Jul 4, 20207 min read
The Enigma Underlying Transitional Credit
[Sakshi is a student at National University of Study and Research in Law, Ranchi.] In the sphere of indirect taxation, certain basic...
91
Debayan Gangopadhyay
Jun 3, 20207 min read
Equalisation Levy in E-commerce Transactions: Analysis and Challenges
[Debayan Gangopadhyay is a student at ILS Law College, Pune.] Equalisation Levy (EL) is a form of tax that was recommended by the OECD in...
143
Nayan Singhal
Apr 5, 20206 min read
Inserting Section 194N in Income Tax Act – A Constitutionally Valid Step Towards a Cashless Economy?
[Nayan Singhal is a student at Jindal Global Law School.] Section 194N in the Income Tax Act 1961 (Act) was introduced in the Union...
84
Paras Ahuja
Oct 20, 20194 min read
Mandatory Registration of Transfer Deeds under Section 2(47)(v), Income Tax Act, 1961
[Paras Ahuja is a student at National Law University, Jodhpur.] What may appear to be a piffling case of judicial interpretation may have...
337
Dibya Prakash Behera
Oct 6, 20193 min read
Update: Hitachi Singapore's LO to Constitute PE in India : Delhi ITAT Rules
[The following update has been brought to you by Dibya Prakash Behera, Manager and Editor.] Recently, the Delhi Income Tax Appellate...
20
Swastik Sharma
Oct 14, 20186 min read
272
Rajat Gupta
Jul 22, 20184 min read
Examining the E-way Bill System Under the GST Regime
[Rajat Gupta is a tax lawyer who deals with matters pertaining to GST. He may be reached at gupta.rajat853@gmail.com.] The Indian...
21
Pranjal Agarwal
Jul 5, 20184 min read
Taxability of Pagadi under the GST Regime
[Pranjal Agarwal is a third-year student at National Law Institute University, Bhopal.] On May 2, 2018, the Ministry of Finance (India)...
1,056
Rajat Gupta
Jun 6, 20183 min read
GST on Freight and Allied Services in Works Contract: AAR Rules
[Rajat Gupta is a lawyer based in Haryana and deals with GST matters. He may be reached at gupta.rajat853@gmail.com.] On May 11, 2018,...
123
bottom of page