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.

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.

With elimination of unreasonable retrospective tax regime, India could inspire trust in the regulatory and tax framework among investors.

The article explores the ongoing conflict between judiciary and legislature in India regarding regulation and taxation of online gaming.

Coherent to its volatile nature the windfall tax domain presents varied benefits and losses to different stakeholders.

The article analyses the recent order interpreting Sections 112(1)(c)(iii) and 48 of the Income-tax Act 1961.

This piece delves into the intricate facets of BCCI v. Dy. Commissioner of Income Tax.

Authors hope that the angel tax amendment is given another perspective due to inherent challenges.

The language and intent of Section 79 necessitates that the corporate veil is pierced by looking at the substance of the transaction.

The article aims to primarily analyse the impact of the widened Section 56(2)(viib) of the Income Tax Act 1961.

Per author, VDA transactions should be treated either under capital gains or as business income, as applicable.

Author analyzes the confrontational approach of tax authorities towards foreign investment in India, focusing on the principle purpose test.

The author analyses the recent decision of SC and other court rulings on the taxability of cross-border secondment arrangements.

The article explores the controversy regarding the appropriate method of valuation for valuing equity under Section 56(2)(viib) of IT Act.

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.