The authors delineate the statutory framework to resolve direct tax disputes while identifying intrinsic flaws in the appellate mechanism.

[Varun is a student at Gujarat National Law University.] The increase in the use of cloud computing has raised several privacy concerns...

[Sridattha is a student at Symbiosis Law School, Pune.] The Indian e-commerce industry has been on an upward growth trajectory and is...

[Mohit and Vibhore are students at Institute of Law, Nirma University.] As we move more towards the digitalized world having physical...

[Sakshi is a student at National University of Study and Research in Law, Ranchi.] In the sphere of indirect taxation, certain basic...

[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...

[Nayan Singhal is a student at Jindal Global Law School.] Section 194N in the Income Tax Act 1961 (Act) was introduced in the Union...

[Paras Ahuja is a student at National Law University, Jodhpur.] What may appear to be a piffling case of judicial interpretation may have...

[The following update has been brought to you by Dibya Prakash Behera, Manager and Editor.] Recently, the Delhi Income Tax Appellate...

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[Rajat Gupta is a tax lawyer who deals with matters pertaining to GST. He may be reached at gupta.rajat853@gmail.com.] The Indian...

[Pranjal Agarwal is a third-year student at National Law Institute University, Bhopal.] On May 2, 2018, the Ministry of Finance (India)...

[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,...