August 2, 2020

[Varun is a student at Gujarat National Law University.]

The increase in the use of cloud computing has raised several privacy concerns and hindrances to cross-border law enforcement, particularly because multinational corporations do not maintain IT infrastructure in e...

July 29, 2020

[Sridattha is a student at Symbiosis Law School, Pune.]

The Indian e-commerce industry has been on an upward growth trajectory and is expected to surpass the United States of America to become the second largest e-commerce market in the world by 2034. Considering the gr...

[Mohit and Vibhore are students at Institute of Law, Nirma University.]

As we move more towards the digitalized world having physical presence as a prerequisite for exercising a right to tax, the business income is bound to dilute in the source state. Under the current...

July 4, 2020

[Sakshi is a student at National University of Study and Research in Law, Ranchi.]

In the sphere of indirect taxation, certain basic taxes are levied on every manufacturer and service provider in respect of his business of manufacturing or providing services. As the man...

[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 2015 under its BEPS Action Plan-1 relating to the digital economy. The levy was a possible measure suggested by the OECD for fair ta...

April 4, 2020

[Nayan Singhal is a student at Jindal Global Law School.]

Section 194N in the Income Tax Act 1961 (Act) was introduced in the Union Budget of 2019 by the Finance Minister. The section charges tax deduction at source (TDS) of 2% on cash withdrawal from banks. In order to...

October 20, 2019

[Paras Ahuja is a student at National Law University, Jodhpur.]

What may appear to be a piffling case of judicial interpretation may have significant ramifications. One of such pertinent yet not so widely discussed issues is the erroneous interpretation of the expressio...

October 5, 2019

[The following update has been brought to you by Dibya Prakash Behera, Manager and Editor.]

Recently, the Delhi Income Tax Appellate Tribunal (ITAT/Tribunalheld that the liaison office of Hitachi Singapore (Assessee) in India would constitute its permanent establ...

October 14, 2018

[Swastik Sharma is a second-year B.A.LL.B. (Hons.) student at Dr. Ram Manohar Lohiya National Law University, Lucknow.]

The early Victorian approach that taxing statutes should be interpreted in favour of the assessee is no more followed in the contemporary commercial I...

July 22, 2018

[Rajat Gupta is a tax lawyer who deals with matters pertaining to GST. He may be reached at]

The Indian Government introduced an e-way bill system under the Goods and Services Tax (GST) regime with effect from April 1, 2018. In the previous tax...

July 5, 2018

[Pranjal Agarwal is a third-year student at National Law Institute University, Bhopal.]

On May 2, 2018, the Ministry of Finance (India) released a circular clarifying the applicability of the Central Goods and Services Tax Act, 2017 (Act) on the transfer of tenancy righ...

June 6, 2018

[Rajat Gupta is a lawyer based in Haryana and deals with GST matters. He may be reached at]

On May 11, 2018, the West Bengal Authority for Advance Ruling (Competent Authority) decided on the issue whether, in a works contract, a person would be...

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