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Transfer Pricing 2.0: Rethinking India’s Block Period Framework
India now stands at the crossroad of remaking transfer pricing not merely a regulatory stick, but a strategic tipping stone of fair trade, investment confidence and tax equity.
Sejal Sahu
May 177 min read
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From Business to House Property: Analyzing the Legislative Shift in Rental Income Taxation
The article argues for the continuance of the current judicial framework which calls for looking at each case from a businessman’s point of view to check the owner’s intention behind leasing the asset.
Kavach Agarwal
Apr 307 min read
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Carried Interest Taxation: Bridging the Gap Between India and the US: Lessons and Way Forward
The post aims to analyze this dissonance in the regulatory approach taken by the USA and India in taxing carried interest.
Yadu Krishna
Apr 197 min read
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Decoding CKD Classification: Tax Evasion Charges over Automobile Imports by Kia & Volkswagen
As per the author, the recent tax evasion allegations against Kia and Volkswagen highlight gaps in the current CKD classification system.
Neha Rajesh
Apr 56 min read
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Virtual Digital Assets in India: Booming Market, Heavy Taxes, and the Uncertain Future
The taxation framework presents significant challenges that hinder the growth and adoption of VDAs in India.
Kashvi Singh Shekhawat
Mar 226 min read
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Impact of Switzerland’s Suspension of MFN Clause in India-Switzerland DTAA: A Shift in Global Tax Dynamics
The suspension of the MFN clause in the India-Switzerland DTAA is a significant shift in international tax treaties.
Suhana Roy
Mar 208 min read
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Rationalizing Sections 72A and 72AA: Mergers in the Crosshairs of Tax Reforms
The proposed amendment to Sections 72A and 72AA of ITA reflects government’s intent to curb tax avoidance through evergreening of losses.
Yarabham Akshit Reddy, Chakkapalli Satya Kaushik
Mar 96 min read
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The Indian Car Tax Dilemma: Are we Overlooking Hybrids on the Path to Electrification?
With attractive tax exemptions on EVs, the government has made remarkable strides in promoting EVs.
Swaraj Pushkar
Dec 28, 20246 min read
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Tax Assessments Post-Amalgamation: A Critical Analysis of the Delhi High Court Decision
The ruling may act as a catalyst for tax reforms, aligning the tax regime with the dynamic realities of corporate restructuring.
Devanshi Jadia
Nov 17, 20246 min read
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Balancing Act Gone Wrong: The Implications of India’s Latest Tax Reassessment Ruling
While the judgment provides a temporary solution to a specific problem, it may have created a template for judicial intervention.
Anish Gupta
Nov 16, 20246 min read
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Post-MADA v. SAIL: GST's Effect on Mineral Royalty
Authors argue that GST Council’s practice of treating royalty as consideration paid for ‘services’ as opposed to ‘goods’ is erroneous.
Rajnandan Gadhi, Joshua Joseph Jose
Sep 7, 20246 min read
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GST Complexities for Foreign Airlines in India: Resolving the Regulatory Challenges
Implementing the suggested relief measures for foreign airlines would signify a commitment to fostering unprecedented growth.
Parv Jain
Jul 21, 20246 min read
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Disallowance of Input Tax Credit on CSR Expenditure: An Unnecessary Dampener for Companies
This article critiques and analyzes the prohibition of ITC on CSR expenditure.
Ayush Katyayana
Jun 20, 20247 min read
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The Angel Tax Demonic-Emergence and the Silver Lining of CBDT Proposal
The amendment increases tax liability upon the startup and severely affects their dependency on seed funding during their initial rounds.
Aliza Khatoon
Mar 16, 20246 min read
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Anti-Profiteering under the Tax Regime: Does it Safeguard the Interest of MSMEs?
It becomes imperative to align the tax regime regulating MSMEs to promote more sustainable and profitable growth.
Tejaswini Kaushal, Vrinda Gaur
Mar 14, 20246 min read
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Demystifying CGST Rule 96(10): Legal Challenges and Implications for Exporters
The author, in the present article, attempts to identify the shortcomings and lacunae in Rule 96(10) of the CGST.
Subhasish Pamegam
Dec 24, 20237 min read
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ITC: A Missing Case of Interpretation and Precedents
This piece aims to argue to the contrary by characterizing ITC as a statutory right granted to taxpayers by the CGST Act.
Ishika Garg
Nov 3, 20236 min read
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Unraveling the Actionable Claim Conundrum: CGST Act v/s Judicial Wisdom in Games of Skill and Chance
The GST imposition of INR 22,000 crore on a single company is more significant than the profit of the entire gaming industry combined.
Shashwat Sharma
Oct 18, 20236 min read
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Reimagining Play: Pioneering Balance through a 28% GST Levy on Online Gaming
The imposition of taxation shows a well-rounded strategy that aligns with a broader stance on morality, public welfare and cultural ethos.
Tejawini Kaushal, Vidushi Maheshwari
Oct 4, 20237 min read
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Section 54EE of Income Tax Act: Addressing the Need for a Better LTCG Exemption for Startups
The article aims to argue that the exemption to LTCG tax given by Section 54EE of the Income-tax Act 1961 is unsuitable for Indian startups.
Hrishikesh Harathi
Sep 21, 20236 min read
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Reshaping Tax Laws: Stigma of Retrospective Tax Amendments Amidst Supreme Court's Landmark Ruling
With elimination of unreasonable retrospective tax regime, India could inspire trust in the regulatory and tax framework among investors.
Ananya Karnwal, Astha Agarwal
Sep 9, 20236 min read
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Direct Stress on Indirect Taxes of the Online Gaming Industry
The article explores the ongoing conflict between judiciary and legislature in India regarding regulation and taxation of online gaming.
Shubham Singh
Aug 6, 20235 min read
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Taxing Unearned Income: An Insight into Windfall Taxes
Coherent to its volatile nature the windfall tax domain presents varied benefits and losses to different stakeholders.
Parth Birla, Sakshi Tiwari
Jul 25, 20237 min read
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Legatum Ventures Limited v. ACIT: Ramifications in the Legal Sphere
The article analyses the recent order interpreting Sections 112(1)(c)(iii) and 48 of the Income-tax Act 1961.
Swetha Somu
Jun 24, 20236 min read
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