Section 11(1)(d) tends to dilute the script of law by dissolving the thin line between permissible tax mitigation and tax avoidance.

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,...