“X” Marks the Spot: Determining the Situs of Virtual Digital Assets to Tax Non-Residents
Per author, VDA transactions should be treated either under capital gains or as business income, as applicable.
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Sharun Salvi
- Mar 6
- 6 min
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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Darshil Sakhia
- Feb 28
- 6 min
Taxability of Cross-Border Secondment Arrangement: Unsettling the Settled
The author analyses the recent decision of SC and other court rulings on the taxability of cross-border secondment arrangements.
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Anuraag Bukkapatnam
- Mar 7, 2022
- 6 min
DCF v/s NAV- Examining Valuation Concerns under the Income Tax Act
The article explores the controversy regarding the appropriate method of valuation for valuing equity under Section 56(2)(viib) of IT Act.
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Avar Lamba, Shubhit Shokeen
- Jan 12, 2022
- 6 min
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.
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Yash More, Hitoishi Sarkar
- Dec 30, 2020
- 10 min
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.
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Varun Gandhi
- Aug 3, 2020
- 6 min
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...
279
Sridattha Charan
- Jul 29, 2020
- 6 min
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...
434
Mohit Agarwal, Vibhore Batwara
- Jul 10, 2020
- 6 min
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...
226
Sakshi Sharma
- Jul 4, 2020
- 7 min
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...
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Debayan Gangopadhyay
- Jun 3, 2020
- 7 min
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...
114
Nayan Singhal
- Apr 5, 2020
- 6 min
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...
50
Paras Ahuja
- Oct 20, 2019
- 4 min
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...
168
Dibya Prakash Behera
- Oct 6, 2019
- 3 min
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...
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Swastik Sharma
- Oct 14, 2018
- 6 min
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Rajat Gupta
- Jul 22, 2018
- 4 min
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...
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Pranjal Agarwal
- Jul 5, 2018
- 4 min
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)...
586
Rajat Gupta
- Jun 6, 2018
- 3 min
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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