Overview LegislationWhat is the relevant legislation relating to tax administration and controversies? Aside from legislation, are there other binding rules for taxpayers and the tax
The Indian Union government will announce its Budget 2024-2025 on July 23. This will be the first full budget to be released by the Modi
Introduction The anti-profiteering law[1] under the Goods and Services Tax law (‘GST’) in India has been a subject matter of debate since the time GST was
The use of artificial intelligence (AI) in the field of tax compliance is not something outside the usual canons and principles of legal application and
Buoyed by a transcendental approach to propel India towards “all-round, all-pervasive, and all-inclusive development”[1], India’s Finance Minister, Ms Sitharaman heralded the interim budget, reinvigorating the
The Goods and Services Act, 2017 (act), came into force accompanied by concerns whether businesses would pass on its tax benefits to consumers. Keeping its
In the ruling administration’s last full budget before India goes to the polls, India’s Finance Minister, Ms Sitharaman, laid out the government’s vision...
Foreign Direct Investment (FDI) in India has greatly increased in the past decade, particularly after the pandemic. This has led to more cross-border...
The 2016 Bill, viewed in the light of earlier versions, carries significant insights in so far as the future of dispute settlement is...
A comprehensive yet incisive history of India’s tax dispute crisis Sharing the review of my latest treatise titled ‘Tax Dispute Resolution – Challenges...
It remains to be seen if India will reconsider its stand on international arbitration in tax treaties Source: Financial Express Since its advent...
Source: The Hindu Business Line Passage of the Finance Bill, albeit customary, stands out as one chief legislative agenda for a ruling government...
Supreme Court Bench: Direct Tax Division Bench of Justice A. K. Sikri and Justice Rohinton Fali Nariman Division Bench of Justice A.K. Sikri...
The fiscal year just gone-by has witnessed several initiatives taken by the CBDT to significantly reduce disputes and provide relief to taxpayers facing...
The overall verdict will depend on a philosophical question: Does one see the glass half full or half empty? Source: Mint As the...
Proposes a regime that defines investor rights objectively, and without ambiguity Source: Hindu Business Line For over half a decade, volatile capital markets...
Tax certainty is a significant concern for FIIs, especially in the case of mutual fund FIIs that have a wide investor-base Source: Business...
Source: The Hindu BusinessLine The Finance Minister has covered good ground, but more needs to be done The focus areas in the Budget have been retracting...