ITC: A Missing Case of Interpretation and Precedents
This piece aims to argue to the contrary by characterizing ITC as a statutory right granted to taxpayers by the CGST Act.
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Sharun Salvi
Mar 6, 20236 min read
Beyond the Transaction: (Mis)application of the Principle Purpose Test
Author analyzes the confrontational approach of tax authorities towards foreign investment in India, focusing on the principle purpose test.
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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,...
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