Authored Articles

17 October 2024

Functionality test propounded in Safari Retreats case: An opportunity or new challenge for taxpayers?

17 October 2024

E-commerce export hubs: Opportunities and challenges

E-commerce export hubs: Opportunities and challenges.

07 October 2024

Fast Track Merger: Regional Director Does Not Have Power To Reject The Scheme

Fast Track Merger: Regional Director Does Not Have Power To Reject The Scheme.

03 October 2024

54th GST Council Meeting: Hits and Misses

54th GST Council Meeting: Hits and Misses.

03 October 2024

Compressors used in car air-conditioners are classifiable under TI 8414 80 11 - SC decision in Westinghouse distinguished

Compressors used in car air-conditioners are classifiable under TI 8414 80 11 - SC decision in Westinghouse distinguished.

01 October 2024

Indian tax bite on buy-backs: focus on non-resident shareholders

Indian tax bite on buy-backs: focus on non-resident shareholders.

27 September 2024

GST Council's Recommendation Is Mandatory If Central/State Act Stipulates An Act To Be Done On Such Recommendations

GST Council's Recommendation Is Mandatory If Central/State Act Stipulates An Act To Be Done On Such Recommendations.

23 September 2024

Fate Of Indirect Transfer Tax Post Tiger Global Judgment – Will It Add Hurdles For MNEs?

18 September 2024

GST legacy issues can undermine government’s efforts to ease tax structure

GST legacy issues can undermine government’s efforts to ease tax structure.

13 September 2024

Taxation of Real Estate Transactions: A Post-Budget Analysis

Taxation of Real Estate Transactions: A Post-Budget Analysis.

12 September 2024

Taxation Of Real Estate Transactions: A Post-Budget Analysis

Taxation Of Real Estate Transactions: A Post-Budget Analysis.

12 September 2024

Finance act 2024 retrospective exemption to tariff rate quota imports of crude soyabean oil and crude sunflower seed oil

Finance act 2024 retrospective exemption to tariff rate quota imports of crude soyabean oil and crude sunflower seed oil.

11 September 2024

Navigating the Interplay between the GST Act and the Limitation Act

Navigating the Interplay between the GST Act and the Limitation Act.

10 September 2024

WHAT’S THE CATCH WITH ‘CATCH-ALL CONTROLS’?

03 September 2024

Relief from Penalty for Small-Value Assets Under the Black Money Law: Is It Adequate?

03 September 2024

Gift by Companies: An analysis of Amendment to Section 47(iii) of the IT Act

Gift by Companies: An analysis of Amendment to Section 47(iii) of the IT Act.

02 September 2024

Flew Too Close To The Sun: The Impact Of Abolishment Of Angel Tax In India

Flew Too Close To The Sun: The Impact Of Abolishment Of Angel Tax In India.

02 September 2024

Conundrum surrounding taxability of grants received by educational and charitable institutions

Conundrum surrounding taxability of grants received by educational and charitable institutions.

02 September 2024

Comparative Analysis: Navigating RBI's Draft Trade Regulations And Directions

Comparative Analysis: Navigating RBI's Draft Trade Regulations And Directions.

28 August 2024

Approver Under Benami Law: To Be, Or Not To Be?

28 August 2024

Mining Case: A critical analysis

Mining Case: A critical analysis.

27 August 2024

India’s 2% equalisation levy abolished: from bad to worse for some?

22 August 2024

Indexation Benefits on Capital Gains — An Analysis

Indexation Benefits on Capital Gains — An Analysis.

22 August 2024

Navigating Merchanting Trade Transactions In A Changing Regulatory Landscape

Navigating Merchanting Trade Transactions In A Changing Regulatory Landscape.

21 August 2024

When Tax Laws Clash with Business Perceptions: Income Characterization

When Tax Laws Clash with Business Perceptions: Income Characterization.

20 August 2024

Contours of the proposed amnesty scheme

Contours of the proposed amnesty scheme.

13 August 2024

Code share arrangements between airlines: A case fit to tax?

02 August 2024

Section 11A Of The CGST Act: Old Wine In New Bottle?

02 August 2024

Taxability of ENA: Closing the chapter or opening a new frontier?

29 July 2024

Corporate guarantee: A 'yearly' quandary

Corporate guarantee: A 'yearly' quandary.

26 July 2024

Legislative Changes Under Budget 2024-25 – Introduction Of 'Fetters' To Beneficial Character Of MOOWR Scheme

Legislative Changes Under Budget 2024-25 – Introduction Of 'Fetters' To Beneficial Character Of MOOWR Scheme.

23 July 2024

Reaffirming Standards: Bioavailability V. Therapeutic Efficacy and Coverage V. Disclosure

Reaffirming Standards: Bioavailability V. Therapeutic Efficacy and Coverage V. Disclosure.

22 July 2024

Timely Payments to MSMEs – A Beneficial Amendment with A Delayed Clarity in Income Tax Provisions

Timely Payments to MSMEs – A Beneficial Amendment with A Delayed Clarity in Income Tax Provisions.

12 July 2024

GST on corporate guarantee – An attempt to clear the clouds

GST on corporate guarantee – An attempt to clear the clouds.

10 July 2024

Key Measures Taken In 53rd GST Council Meeting: A Quick Recap

Key Measures Taken In 53rd GST Council Meeting: A Quick Recap.

10 July 2024

RoC's Recent Adjudication Order Against A Global Corporate – A Regulatory Oversight On Significant Beneficial Ownership

RoC's Recent Adjudication Order Against A Global Corporate – A Regulatory Oversight On Significant Beneficial Ownership.

08 July 2024

Global contracts: ensuring the price is right across borders

Global contracts: ensuring the price is right across borders.

04 July 2024

RoC’s recent adjudication order against a global corporate - A regulatory oversight on Significant Beneficial Ownership

RoC’s recent adjudication order against a global corporate - A regulatory oversight on Significant Beneficial Ownership.

02 July 2024

Third Country Invoicing under FTAs - Has the JNCH mitigated the concerns of Trade and Industry?

02 July 2024

Taxability Of Extra Neutral Alcohol Settled Or Not?

27 June 2024

PRAVAAH's Role In Facilitating Regulatory Synergy Across Financial Entities

PRAVAAH's Role In Facilitating Regulatory Synergy Across Financial Entities.

25 June 2024

Income Tax: Comprehensive guide to claiming deduction for individuals - Section 80C and beyond

Income Tax: Comprehensive guide to claiming deduction for individuals - Section 80C and beyond.

25 June 2024

53rd GST Council Meeting Set To Convene: What Is On The Horizon?

21 June 2024

Indian GST litigation series, part two: assessment

Indian GST litigation series, part two: assessment.

21 June 2024

GST Council Meeting | What are the key reforms anticipated in today's meeting: Experts' view

GST Council Meeting | What are the key reforms anticipated in today's meeting: Experts' view.

20 June 2024

CCI’s Obligation to Put Parties under Investigation to Notice — An Analysis of a Recent Madras High Court Ruling

CCI’s Obligation to Put Parties under Investigation to Notice — An Analysis of a Recent Madras High Court Ruling.

20 June 2024

AI in Taxation - The Hype and The Realities

AI in Taxation - The Hype and The Realities.

19 June 2024

A Rising Need For A Modern Understanding Of 'Traditional Knowledge' Under Indian Patent Law

A Rising Need For A Modern Understanding Of 'Traditional Knowledge' Under Indian Patent Law.

17 June 2024

A rising need for a modern understanding of ‘Traditional Knowledge’ under Indian patent law

A rising need for a modern understanding of ‘Traditional Knowledge’ under Indian patent law.

14 June 2024

PRAVAAH's Role In Facilitating Regulatory Synergy Across Financial Entities

PRAVAAH's Role In Facilitating Regulatory Synergy Across Financial Entities.

07 June 2024

Simplifying GST for the EV sector — these are the key changes and their likely implications anticipated

Simplifying GST for the EV sector — these are the key changes and their likely implications anticipated.

06 June 2024

International Workers – Conundrum Of Payment Of Provident Fund

International Workers – Conundrum Of Payment Of Provident Fund.

05 June 2024

The Uniform Code for Pharmaceutical Marketing Practices, 2024: A Discussion

The Uniform Code for Pharmaceutical Marketing Practices, 2024: A Discussion.

03 June 2024

Fair play in the digital age: AI and competition law

Fair play in the digital age: AI and competition law.

02 June 2024

International Workers - Conundrum of payment of Provident Fund

International Workers - Conundrum of payment of Provident Fund.

27 May 2024

Seat versus Venue: A Damsel Distressing Domestic Arbitrations

Seat versus Venue: A Damsel Distressing Domestic Arbitrations.

21 May 2024

Navigating GST impact on Financial Transactions beyond Corporate Guarantees

Navigating GST impact on Financial Transactions beyond Corporate Guarantees.

17 May 2024

Development Rights: A Service Or A Condition Precedent To Sale Of Land

Development Rights: A Service Or A Condition Precedent To Sale Of Land.

15 May 2024

Modern Money Maze: Life Insurance or Annuity for Tax Advantage?

13 May 2024

Is The Difference Between Tax And Fees Obliterated?

Is The Difference Between Tax And Fees Obliterated?.

07 May 2024

ESOPs granted by holding companies: Indian tax and transfer pricing intricacies

ESOPs granted by holding companies: Indian tax and transfer pricing intricacies.

07 May 2024

DPDPA: Concerns And Impact In The Online Gaming World

DPDPA: Concerns And Impact In The Online Gaming World.

06 May 2024

Earn-Outs In M&A Transactions

Earn-Outs In M&A Transactions.

04 May 2024

Special Valuation Branch- Need Of The Hour Is Completing Investigation In Time Before It Loses Its Importance

Special Valuation Branch- Need Of The Hour Is Completing Investigation In Time Before It Loses Its Importance.

30 April 2024

VOLUNTARY SELF DISCLOSURES: GETTING INTO HOT WATERS?

23 April 2024

Leveraging non-discrimination clauses in tax treaties for deductions by Indian residents

Leveraging non-discrimination clauses in tax treaties for deductions by Indian residents.

18 April 2024

GST implications for Corporate Debtor under IBC

GST implications for Corporate Debtor under IBC.

08 April 2024

India: MEITY Advisory: Dawn Of AI Regulation In India Or A False Start

India: MEITY Advisory: Dawn Of AI Regulation In India Or A False Start.

03 April 2024

India: Game-Changing Customs And FTP Changes: What You Need To Know After The 2024 Interim Budget

India: Game-Changing Customs And FTP Changes: What You Need To Know After The 2024 Interim Budget.

02 April 2024

Can GST Keep Pace with the Dynamic Advertising Industry?

01 April 2024

MEITY Advisory: Dawn of AI Regulation in India or a false start

MEITY Advisory: Dawn of AI Regulation in India or a false start.

28 March 2024

Game-changing Customs and FTP changes: What you need to know after the 2024 Interim Budget

Game-changing Customs and FTP changes: What you need to know after the 2024 Interim Budget.

27 March 2024

No tax On Drawings And Designs: Tribunal’s Verdict Spurs Celebration Among Automotive Industry Vendors

No tax On Drawings And Designs: Tribunal’s Verdict Spurs Celebration Among Automotive Industry Vendors.

27 March 2024

India: Disallowance Under Section 40(a)(i) On Payment Made To Non-residents – Whether Violative Of Non-Discrimination Article In Tax Treaty?

21 March 2024

Disallowance under Section 40(a)(i) on payment made to non-residents - Whether violative of Non-Discrimination Article in tax treaty?

21 March 2024

IPO's in India - Navigating the dynamic tax landscape

IPO's in India - Navigating the dynamic tax landscape.

19 March 2024

IPO LANDSCAPE: THE LURE OF TAX BENEFITS TO THE COMPANIES

IPO LANDSCAPE: THE LURE OF TAX BENEFITS TO THE COMPANIES.

19 March 2024

Corporate Tax 2024

18 March 2024

Steady as she goes

Steady as she goes.

18 March 2024

Charting course for indirect tax laws in India

Charting course for indirect tax laws in India.

13 March 2024

Indian GST litigation series, part one: proceedings for assessment

Indian GST litigation series, part one: proceedings for assessment.

11 March 2024

Secondment - Analysis of Supreme Court decision to mitigate tax risk

Secondment - Analysis of Supreme Court decision to mitigate tax risk.

11 March 2024

India: Secondment Or Employment: Court's Observation Opens New Opportunities For Tax Risk Mitigation In 2024

India: Secondment Or Employment: Court's Observation Opens New Opportunities For Tax Risk Mitigation In 2024.

07 March 2024

Keywords As Trademarks Not A Source Identifier – The Legal Tussle Involving Google Adwords

Keywords As Trademarks Not A Source Identifier – The Legal Tussle Involving Google Adwords.

01 March 2024

The Ibrutinib saga: Delhi High Court restrains generics from manufacturing and marketing Ibrutinib

The Ibrutinib saga: Delhi High Court restrains generics from manufacturing and marketing Ibrutinib.

29 February 2024

Secondment or employment: Court’s observation opens new opportunities for tax risk mitigation in 2024

Secondment or employment: Court’s observation opens new opportunities for tax risk mitigation in 2024.

26 February 2024

Free Issue Material and Valuation under Tax: A Never Ending Dispute

Free Issue Material and Valuation under Tax: A Never Ending Dispute.

24 February 2024

Navigating the Indian Tax Regimes: A Comprehensive Guide to the Old vs. New Tax Regimes

Navigating the Indian Tax Regimes: A Comprehensive Guide to the Old vs. New Tax Regimes.

23 February 2024

India: Trademark Tangle: Deepika Padukone's Beauty Brand Dances Through The Tunes Of 'Use In A Trademark Sense' v. 'Descriptive Use'

23 February 2024

Benami Law Twist: Recent Ruling by Tribunal Can Reopen Old Cases

Benami Law Twist: Recent Ruling by Tribunal Can Reopen Old Cases.

21 February 2024

Nominee vs legal heirs: Who will have an upper hand in EPFO fund distribution?

20 February 2024

S. 2(1)(ja) Patents Act | Person Skilled In 'Art' Is Someone Whose Skill Is Greater Than The Average Person: Madras High Court Upasana Sajeev 20 Feb 2024 10:25 AM

S. 2(1)(ja) Patents Act | Person Skilled In 'Art' Is Someone Whose Skill Is Greater Than The Average Person: Madras High Court Upasana Sajeev 20 Feb 2024 10:25 AM.

15 February 2024

Trademark tangle: Deepika Padukone’s beauty brand dances through the tunes of ‘use in a trademark sense’ v. ‘descriptive use’

14 February 2024

Audi alteram partem’, yes, but not for Opponent in patent examination proceedings!

08 February 2024

Adjudication Of Penalties By Registrar Of Companies: Scope And Its Ambit

Adjudication Of Penalties By Registrar Of Companies: Scope And Its Ambit.

07 February 2024

Navigating GST Obligations for Grant Recipients

Navigating GST Obligations for Grant Recipients.

31 January 2024

India: Are 'Trappings Of A Court' Enough To Cloth An Order Of An Authority Under Section 2(14) Of CPC?

30 January 2024

PE Profits: HC Larger Bench to revisit Global Loss Attribution

PE Profits: HC Larger Bench to revisit Global Loss Attribution.

29 January 2024

Interplay Between Foreign Taxpayers' Global Profits and PE Profit Attribution

Interplay Between Foreign Taxpayers' Global Profits and PE Profit Attribution.

24 January 2024

Are ‘trappings of a court’ enough to cloth an order of an authority under Section 2(14) of CPC?

23 January 2024

India’s GST: a recap for MNCs doing business in the country – part one

India’s GST: a recap for MNCs doing business in the country – part one.

22 January 2024

Seemingly Settled Time-Limit for Filing of Refund Applications now Unsettled?

22 January 2024

Interplay between foreign taxpayers’ global profits and PE profit attribution

Interplay between foreign taxpayers’ global profits and PE profit attribution.

18 January 2024

Navigating Maze: Understanding Tax Implications of Discounted Share Issuances

Navigating Maze: Understanding Tax Implications of Discounted Share Issuances.

18 January 2024

Worldwide: Future Of Targeted And Behavioral Advertising In India – Analysing CJEU's Judgment On Meta Platforms

Worldwide: Future Of Targeted And Behavioral Advertising In India – Analysing CJEU's Judgment On Meta Platforms.

17 January 2024

Operational Challenges for Disclosures under the Revised Regime of SEBI LODR

Operational Challenges for Disclosures under the Revised Regime of SEBI LODR.

16 January 2024

The Consent Paradox - Group of Companies Doctrine

The Consent Paradox - Group of Companies Doctrine.

16 January 2024

The vigour that Form-3 carries - Delhi High Court imposes costs for material suppression and misrepresentation of facts

The vigour that Form-3 carries - Delhi High Court imposes costs for material suppression and misrepresentation of facts.

15 January 2024

Future of targeted and behavioral advertising in India - Analyzing CJEU’s Judgment on Meta Platforms

Future of targeted and behavioral advertising in India - Analyzing CJEU’s Judgment on Meta Platforms.

12 January 2024

Conundrum under Equity Crowdfunding.

11 January 2024

Plastic Waste Management Rules Revised Analysis of Significant Changes

Plastic Waste Management Rules Revised Analysis of Significant Changes.

05 January 2024

L. Badri Narayanan, Executive Partner, Lakshmikumaran And Sridharan Attorneys On Online Gaming

05 January 2024

Regulation Of Dark Patterns

16 December 2023

If you hold FDs in two merging banks the insurance of your deposits may halve post-merger

If you hold FDs in two merging banks the insurance of your deposits may halve post-merger.

15 December 2023

SC’s order on unstamped agreements will have positive impact on dispute resolution: Experts

SC’s order on unstamped agreements will have positive impact on dispute resolution: Experts.

13 December 2023

Unstamped arbitration agreements are enforceable, Supreme Court rules

Unstamped arbitration agreements are enforceable, Supreme Court rules.

08 December 2023

Under The Lens: Authorities Investigate Use Of Brands And Logos

Under The Lens: Authorities Investigate Use Of Brands And Logos.

01 December 2023

Can ED arrest you without giving written grounds of arrest under PMLA? Here's what Supreme Court says

Can ED arrest you without giving written grounds of arrest under PMLA? Here's what Supreme Court says.

13 November 2023

International Trade 2024

International Trade 2024.

22 October 2023

How India's bankruptcy code framework is undergoing a quiet makeover

How India's bankruptcy code framework is undergoing a quiet makeover.

26 September 2023

Contract Manufacturing: A Useful Tool, If Used Carefully

Contract Manufacturing: A Useful Tool, If Used Carefully.

26 September 2023

Companies seek DPOs to be compliant with new data protection law

Companies seek DPOs to be compliant with new data protection law.

16 September 2023

Beginnings of a new era: The Digital Personal Data Protection Act, 2023

Beginnings of a new era: The Digital Personal Data Protection Act, 2023.

13 September 2023

Unreconciled Mismatches Between GSTR-2B, GSTR-3B, GSTR-1 And GSTR-3B Could Be Serious Business

Unreconciled Mismatches Between GSTR-2B, GSTR-3B, GSTR-1 And GSTR-3B Could Be Serious Business.

28 August 2023

Conundrum Surrounding RCM Liability of Exporters/Importers on Foreign Bank Charges

Conundrum Surrounding RCM Liability of Exporters/Importers on Foreign Bank Charges.

23 August 2023

65% of insolvency cases going beyond deadline

65% of insolvency cases going beyond deadline.

09 August 2023

Cos can move NCLT to lift veil on hidden beneficial owners

Cos can move NCLT to lift veil on hidden beneficial owners.

08 August 2023

Tax Holiday For IFSC Units – What's In Store For Investment Funds?

28 July 2023

Impact Of 28% GST On Online Gaming: Here's Expert View at Challenges & Opportunities

Impact Of 28% GST On Online Gaming: Here's Expert View at Challenges & Opportunities.

21 July 2023

Crush Financial Anxiety: Check Expert Tips on How to Take Control of Your Money!

18 July 2023

Dispute settlements that have no parallel

Dispute settlements that have no parallel.

04 July 2023

GST legal battles: Examining roadblocks and future prospects

Explore the legal challenges and future prospects of GST in India, examining controversies and roadblocks since its 2017 implementation and their implications.

24 June 2023

Unleashing potential of artificial intelligence safely with a regulatory framework

Discover how to safely harness artificial intelligence within a robust regulatory framework, promoting economic and societal benefits for all.

10 June 2023

Retrospective Enhanced Limit of Leave Encashment: Will Rs 25 lakh exemption cover FY 2022-23?

Discover how the new Rs 25 lakh leave encashment exemption impacts non-government employees for FY 2022-23

03 June 2023

Call for clarity. When is a corporate guarantee taxable?

Explore corporate guarantees and their tax implications under GST, including when they become taxable and how to navigate regulations.

02 June 2023

CAROTAR – ‘2F Authentication’ to avail benefits under Free Trade Agreements

Discover CAROTAR's 2F Authentication, ensuring genuine importers benefit from Free Trade Agreements with strict origin verification standards.

25 April 2023

An analysis of rules of origin provision under the India-Australia trade agreement

Explore the rules of origin provisions in the India-Australia trade agreement and understand their impact on trade in goods between the two nations.

14 April 2023

Competition (Amendment) Bill 2023: Big Tech firms’ ‘killer’ acquisitions on radar

The Competition Amendment Bill 2023 addresses Big Tech's 'killer' acquisitions, with significant implications for India's competition law and market dynamics.

13 April 2023

Provisions for Online Gaming introduced vide IT Rules, 2023 | SCC Blog (scconline.com)

The latest updates on online gaming regulations as MeitY introduces the IT Amendment Rules, 2023, enhancing user safety and compliance measures.

04 April 2023

HC upholds CESTAT's ruling in favor of oriental insurance.

The Delhi High Court upheld CESTAT's ruling, affirming Oriental Insurance's right to CENVAT credit on reinsurance premiums for 2011-2012, despite the ongoing appeal.

27 March 2023

Fund raising challenges of startups under the Companies Act

Discover the recent penalty on Anbronica Technologies and its directors for violating Section 42(7) of the Companies Act, 2013 related to private placements.

24 March 2023

India – Australia ECTA: A Shot in The Arm for Trade in Goods

Discover the advantages of the India-Australia ECTA for trade in goods, featuring significant tariff reductions and benefits for businesses in both countries.

23 March 2023

Direct Recovery of GST In Case of Discrepancies Between GSTR-1 & GSTR-3B

Discover how to directly recover GST discrepancies between GSTR-1 and GSTR-3B. Stay compliant with the latest Rule 88C to manage your tax liabilities effectively.

28 February 2023

Taxability of winnings from Online Games – A Pandora’s Box

Explore the tax implications of online game winnings. Understand the Income Tax Act's provisions and ensure compliance with Sections 115BB and 194B.

28 February 2023

A functional GSTAT – an immediate judicial remedy

Explore the GST Appellate Tribunal (GSTAT) as a vital judicial remedy for taxpayers, facilitating effective dispute resolution within the GST framework.

25 February 2023

Directors’ Liability Under Foreign Exchange Management Act - An Analysis

Understanding directors' liability under the Foreign Exchange Management Act is crucial. This article explores penalties, responsibilities, and protective measures for directors.

24 January 2023

V. Lakshmikumaran On Budget 2023: Bringing Certainty On Interpretational issues Under Tax Law Is Crucial

Explore V. Lakshmikumaran's insights on Budget 2023, emphasizing clarity in tax law amid global economic challenges and upcoming elections.

24 January 2023

Will Budget 2023 hike the threshold for tax deduction at source on income from online games?

Discover the rapid growth of India's online gaming sector, fueled by 5G technology and innovative gaming trends. Join the gaming revolution today!

13 January 2023

Digital Personal Data Protection Bill: What rights does it give individuals?

Explore the Supreme Court's 2017 ruling on the Right to Privacy in India and the Digital Personal Data Protection Bill's effects on individual rights.

30 December 2022

The Obvious Logical Fallacy In The Proposed GST Structure For Online Skill Gaming - Through The Canons Of Taxation

Explore the booming online gaming industry, expected to create 80,000 skilled jobs and generate $5 billion by 2025, despite regulatory challenges.

15 December 2022

GoM on Gaming Submits Report to Council, How Will Industry React to 28% Tax? | StartUp Central

Discover how online gaming is transforming our economy, with a user base exceeding 300 million and projected revenues reaching USD 5 billion by 2025.

15 December 2022

GST On Contest Entry Amount For Online Gaming Not In Line With The International Best Practices

Lakshmikumaran & Sridharan's whitepaper on GST for online gaming highlights global best practices and the effects of taxation models.

15 December 2022

GST On Contest Entry Amount For Online Gaming Not In Line With The International Best Practices

Lakshmikumaran & Sridharan's whitepaper on GST for online gaming highlights global best practices and the effects of taxation models.

07 December 2022

Perk’ing up GST

Explore the complexities of GST on employee benefits and perquisites.

21 November 2022

[The Viewpoint] Consumers Wield Freedom of Choice in Dispute Resolution

India offers diverse dispute resolution forums under CPA 2019, including District, State, and National Commissions. Understand nuances of arbitration, mediation, and more.

21 November 2022

GST and Professional Tax - Marry policy with protocol ?

The GST regime highlights gaps in existing laws, providing the Government opportunities to amend statutes and improve taxation methods for evolving economic needs.

09 November 2022

Consumers Wield Freedom Of Choice In Dispute Resolution

Explore India's dispute resolution forums under the Consumer Protection Act, 2019, including District, State, and National Commissions. Navigate complexities today.

01 November 2022

What is the role of mediation in the insolvency process across jurisdictions?

Explore challenges of the Insolvency and Bankruptcy Code, 2016, including resolution delays affecting asset value.

13 October 2022

The Scope of IGCR Rules

Discover the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2022, for streamlined compliance and efficiency in customs exemptions.

21 September 2022

Easing it for AIFs, VCs

Discover new norms helping SEBI track foreign investments for better transparency and compliance.

21 September 2022

Easing it for AIFs, VCs

Discover new norms helping SEBI track foreign investments for better transparency and compliance.

20 September 2022

ITC eligibility of brick & mortar components forming part of a plant & machinery.

Explore 'Manufacturing Plant' nuances under GST and how 'plant and machinery' definitions affect tax credits.

19 September 2022

How the revised ODI regulatory framework is encouraging India Inc’s aspirations of becoming a global player

Explore how the revised ODI framework empowers Indian firms to strengthen global presence amid geopolitical and economic challenges.

12 September 2022

Role of IP in pharma industry

Discover how innovative tech boosts pharma IP, driving success through effective rights management.

29 August 2022

Bill in the works to speed up CCI approvals for M&As

Bill aims to fast-track CCI approval for M&As in 20 days, with penalties for non-disclosure.

29 August 2022

Ex post facto environmental clearance is not the rule but the exception

Explore windfall taxation on supernormal profits, including recent levies on India’s oil sector.

24 August 2022

Strategic sector’ concept added to overseas investment rules

Discover the new ODI framework boosting investments in energy, resources, and global presence.

24 August 2022

New ODI rules to boost ease of doing biz, overseas deal making: Experts

New ODI rules allow outbound investments, including 'round-tripping,' with fewer RBI approvals.

16 August 2022

Levy of Export Duty on Sales to SEZ.

Explore the impact of 15% export duty on steel trade between Domestic Tariff Area and SEZs.

09 August 2022

CCI to try lenience to encourage biz to come clean on cartelization

CCI proposes leniency reforms to boost cartel disclosures, enabling withdrawal of rushed petitions.

02 August 2022

Easing GST litigation and increasing tax revenue: A delicate balance

Explore the evolution of GST in India, its impact on indirect tax, and measures to resolve disputes as the regime faces new challenges and complexities.

01 August 2022

Renting of Residential Property.

Explore the Karnataka High Court's ruling on residential rental exemptions for businesses, clarifying eligibility and tax implications post-Notification No. 04/2022.

31 July 2022

Review of anti-profiteering process

Explore the implications of the anti-profiteering provision for Indian startups.

24 July 2022

Anomalies in GST order on packaged food

Discover the discrepancies in GST orders regarding packaged food.

21 July 2022

Review of anti-profiteering process

Explore the implications of the anti-profiteering provision for Indian startups.

21 July 2022

GST Council clears the air on Electric Vehicles sold without batteries

Discover the pivotal outcomes of the GST Council's 47th meeting, where key recommendations were approved to optimize GST rates, effective July 18.

21 July 2022

Review of anti-profiteering process

Discover how Section 171 of the CGST Act safeguards consumers by preventing profiteering.

16 July 2022

Detention of goods under GST: Immediate need to streamline the process

Discover the complexities of GST goods detention, its financial impact on businesses, and the need for clarity in legal provisions to protect taxpayers' rights.

12 July 2022

GST on renting of Hospital Rooms – A bitter pill to swallow?

Explore the complexities behind the GST Council's recommendation on hospital room rent taxation.

05 July 2022

Labour Codes – Clarifications needed to implement the labour codes in the right spirit

The question that concerns the industry and employees is how the four labour codes which were passed by Parliament will be implemented.

01 July 2022

Five years of GST: Taxing time for relations between Centre and states

Explore the ongoing GST compensation crisis as states challenge the Centre's proposal amid the pandemic's financial impact.

Recent Articles

Fact Check Unit amendment invalidated – Intermediaries in the line

Provisional anti-dumping measures in India – Overview of the law and practice

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Extension of time limits provided by TOLA applies to limitation period provided for reopening of assessment and for grant of sanction

GST – ITC is available on construction of ‘plant’ for letting out

Compressors used in car air-conditioners are classifiable under TI 8414 80 11 – SC decision in Westinghouse distinguished

GST Council’s recommendation is mandatory if Central/State Act stipulates an act to be done on such recommendations

Recent Media

Functionality test propounded in Safari Retreats case: An opportunity or new challenge for taxpayers?

E-commerce export hubs: Opportunities and challenges

Lakshmikumaran And Sridharan Advised Krsnaa Diagnostics On stake Purchase In Apulki Healthcare

Lakshmikumaran And Sridharan Advised Krsnaa Diagnostics On stake Purchase In Apulki Healthcare

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Authored Articles

Functionality test propounded in Safari Retreats case: An opportunity or new challenge for taxpayers?

E-commerce export hubs: Opportunities and challenges

Fast Track Merger: Regional Director Does Not Have Power To Reject The Scheme

54th GST Council Meeting: Hits and Misses

Compressors used in car air-conditioners are classifiable under TI 8414 80 11 - SC decision in Westinghouse distinguished

Indian tax bite on buy-backs: focus on non-resident shareholders

GST Council's Recommendation Is Mandatory If Central/State Act Stipulates An Act To Be Done On Such Recommendations

Fate Of Indirect Transfer Tax Post Tiger Global Judgment – Will It Add Hurdles For MNEs?

GST legacy issues can undermine government’s efforts to ease tax structure

Taxation of Real Estate Transactions: A Post-Budget Analysis

Taxation Of Real Estate Transactions: A Post-Budget Analysis

Finance act 2024 retrospective exemption to tariff rate quota imports of crude soyabean oil and crude sunflower seed oil

Navigating the Interplay between the GST Act and the Limitation Act

WHAT’S THE CATCH WITH ‘CATCH-ALL CONTROLS’?

Relief from Penalty for Small-Value Assets Under the Black Money Law: Is It Adequate?

Gift by Companies: An analysis of Amendment to Section 47(iii) of the IT Act

Flew Too Close To The Sun: The Impact Of Abolishment Of Angel Tax In India

Conundrum surrounding taxability of grants received by educational and charitable institutions

Comparative Analysis: Navigating RBI's Draft Trade Regulations And Directions

Approver Under Benami Law: To Be, Or Not To Be?

Mining Case: A critical analysis

India’s 2% equalisation levy abolished: from bad to worse for some?

Indexation Benefits on Capital Gains — An Analysis

Navigating Merchanting Trade Transactions In A Changing Regulatory Landscape

When Tax Laws Clash with Business Perceptions: Income Characterization

Contours of the proposed amnesty scheme

Code share arrangements between airlines: A case fit to tax?

Section 11A Of The CGST Act: Old Wine In New Bottle?

Taxability of ENA: Closing the chapter or opening a new frontier?

Corporate guarantee: A 'yearly' quandary

Legislative Changes Under Budget 2024-25 – Introduction Of 'Fetters' To Beneficial Character Of MOOWR Scheme

Reaffirming Standards: Bioavailability V. Therapeutic Efficacy and Coverage V. Disclosure

Timely Payments to MSMEs – A Beneficial Amendment with A Delayed Clarity in Income Tax Provisions

GST on corporate guarantee – An attempt to clear the clouds

Key Measures Taken In 53rd GST Council Meeting: A Quick Recap

RoC's Recent Adjudication Order Against A Global Corporate – A Regulatory Oversight On Significant Beneficial Ownership

Global contracts: ensuring the price is right across borders

RoC’s recent adjudication order against a global corporate - A regulatory oversight on Significant Beneficial Ownership

Third Country Invoicing under FTAs - Has the JNCH mitigated the concerns of Trade and Industry?

Taxability Of Extra Neutral Alcohol Settled Or Not?

PRAVAAH's Role In Facilitating Regulatory Synergy Across Financial Entities

Income Tax: Comprehensive guide to claiming deduction for individuals - Section 80C and beyond

53rd GST Council Meeting Set To Convene: What Is On The Horizon?

Indian GST litigation series, part two: assessment

GST Council Meeting | What are the key reforms anticipated in today's meeting: Experts' view

CCI’s Obligation to Put Parties under Investigation to Notice — An Analysis of a Recent Madras High Court Ruling

AI in Taxation - The Hype and The Realities

A Rising Need For A Modern Understanding Of 'Traditional Knowledge' Under Indian Patent Law

A rising need for a modern understanding of ‘Traditional Knowledge’ under Indian patent law