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, 20206 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...
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Mohit Agarwal, Vibhore Batwara
Jul 10, 20206 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...
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Sakshi Sharma
Jul 4, 20207 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, 20207 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...
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Nayan Singhal
Apr 5, 20206 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, 20194 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, 20193 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, 20186 min
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Rajat Gupta
Jul 22, 20184 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, 20184 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)...
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Rajat Gupta
Jun 6, 20183 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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