CLASSIFICATION DISPUTES TRIGGERED BY THE COMPLEXITIES IN THE GST REGIME The Goods and Services Tax (‘GST’) Law completed five (5) years in July this year, however, many issues are yet to be settled...
Supreme Court gave relief to Carbonated Fruit Drinks suppliers in this summer season The classification of Carbonated Fruit Drinks has been an area of dispute since the introduction of GST regime....
The Road Travelled Till Date Since Commencement Of The RoDTEP Scheme1 The Remission of Duties or Taxes on Export Product (“RoDTEP”) Scheme was notified vide Notification No. 19/2015-20 dated...
Samples – Interplay between GST & newly introduced Section 194R in Income Tax Even if the amount recovered towards the TDS is not to be treated as consideration towards supply of the sample, the...
Delhi High Court gives taxpayer another chance in the absence of intention to Evade tax The Delhi High Court recently held that the petitioner/taxpayer needs to be given another chance to establish...
RIGHT TO PRIVACY AS SOURCE OF ADDITIONAL PROCEDURAL SAFEGUARDS FOR TAXPAYERS' VIS-À-VIS SEARCH AND SEIZURE OPERATIONS UNDER GST IN INDIA The article proposes the right to privacy as an additional...
UNION BUDGET 2022: KEY GST TAKEAWAYS GST-related proposals in the Budget pivot around rationalizing various statutory provisions to give full force to the existing return system and introducing new...
SUBSTITUTION OF SECTION 38 OF THE CGST ACT AND THE INTRICACIES EMBEDDED THEREIN Although it can be seen that the proposed substitution of Section 38 is coupled with multiple areas of concern, it is...
VAT paid on Underrated Goods: Kerala High Court custodies matter back to Authority, no prospect of hearing approved to dealer The Kerala High court remanded the matter of payment of VAT on...
Punjab & Haryana High Court directs tax authorities to consider installment facility for Spicejet The Punjab and Haryana High Court directed the tax authorities to consider providing an...
ITAT: Salary Received From Services Rendered Abroad Aren't Taxable in India The Income Tax Appellate Tribunal (ITAT), Hyderabad bench, on 22 April 2021, in the case titled Sri Vamsee Krishna...
Karnataka High Court Grants Relief to Google by Quashing ITAT's Order For Imposing Royalty Taxation for 'Adwords Program' The Karnataka High Court (HC) in the case titled M/s Google India Pvt. Ltd....
