India’s aviation sector is at a defining moment as airlines like IndiGo aim of flying beyond domestic skies and venture into international markets. However, the current structure of ATF taxation imposes a disproportionate burden on airlines and restricts their ability to compete.

Better clarity is required from the government and the courts regarding the anti-profiteering system.

The split in ACIT v. Shelf Drilling Ron exposes a deeper fault line in Indian tax adjudication: whether courts should privilege the literal boundaries of statutory text or stretch interpretation to preserve the functional life of specialized procedures.

The retrospective amendment made by the Union is a massive blow to the Safari Retreats judgement, as it has essentially nullified it.

The broad legal reasoning adopted by the court may be invoked in future disputes, raising concerns regarding a roadmap for future regulation and taxation. Applying the aspect theory here may result in jurisdictional overreach and risk upsetting the delicate federal balance enshrined in the Constitution of India.

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.

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.

The post aims to analyze this dissonance in the regulatory approach taken by the USA and India in taxing carried interest.

As per the author, the recent tax evasion allegations against Kia and Volkswagen highlight gaps in the current CKD classification system.

The taxation framework presents significant challenges that hinder the growth and adoption of VDAs in India.

The suspension of the MFN clause in the India-Switzerland DTAA is a significant shift in international tax treaties.

The proposed amendment to Sections 72A and 72AA of ITA reflects government’s intent to curb tax avoidance through evergreening of losses.

With attractive tax exemptions on EVs, the government has made remarkable strides in promoting EVs.

The ruling may act as a catalyst for tax reforms, aligning the tax regime with the dynamic realities of corporate restructuring.

While the judgment provides a temporary solution to a specific problem, it may have created a template for judicial intervention.

Authors argue that GST Council’s practice of treating royalty as consideration paid for ‘services’ as opposed to ‘goods’ is erroneous.

Implementing the suggested relief measures for foreign airlines would signify a commitment to fostering unprecedented growth.

This article critiques and analyzes the prohibition of ITC on CSR expenditure.

The amendment increases tax liability upon the startup and severely affects their dependency on seed funding during their initial rounds.

It becomes imperative to align the tax regime regulating MSMEs to promote more sustainable and profitable growth.

The author, in the present article, attempts to identify the shortcomings and lacunae in Rule 96(10) of the CGST.

This piece aims to argue to the contrary by characterizing ITC as a statutory right granted to taxpayers by the CGST Act.

The GST imposition of INR 22,000 crore on a single company is more significant than the profit of the entire gaming industry combined.

The imposition of taxation shows a well-rounded strategy that aligns with a broader stance on morality, public welfare and cultural ethos.