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.
Avar Lamba, Shubhit Shokeen
- Jan 12
- 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...
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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...
406
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...
215
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...
36
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...
104
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...
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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...
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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...
8
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...
13
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)...
444
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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