Ishika GargNov 36 minITC: A Missing Case of Interpretation and PrecedentsThis piece aims to argue to the contrary by characterizing ITC as a statutory right granted to taxpayers by the CGST Act.
Sharun SalviMar 66 minBeyond the Transaction: (Mis)application of the Principle Purpose TestAuthor analyzes the confrontational approach of tax authorities towards foreign investment in India, focusing on the principle purpose test.
Rajat GuptaJun 6, 20183 minGST 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,...