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 Nafed-Alimenta judgment shows it might perhaps be time for Parliament to intervene and clarify the notion of public policy in the context...
Foreign investors should be aware of the tax changes in sovereign wealth funds and pension funds as Mukesh Butani, of BMR Legal, explains....
A recent ruling of the Rajasthan GST Authority for Advance Ruling in relation to goods and service tax liability on remuneration to company...
The health crisis is a moment of reckoning and an opportune time to revisit GST policy-design The 2016 game-changing constitutional amendment to facilitate...
We need innovative solutions to address tax litigation Last week witnessed the passage of the Direct Tax Vivad se Vishwas Bill even as...
By expanding the scope of equalisation levy to cover foreign e-commerce platforms, India has rushed to incrementally cast its net wide insofar as...
It is paramount that the charter enumerates fundamental rights of taxpayers and basic standards of service, and includes an efficient grievance redressal system...
The Centre’s commitment to reduce harassment of a sound taxpayer reaffirmed This Budget has emphasised the idea of “trust” to enhance transparency and...
Budget 2020 India: It is now up to the government to ensure that the small islands they have created are subsumed into larger...
It is a liberal budget from a tax perspective, with few misses and an impressive inclusive mandate benefiting most deserving sectors. Budget is...