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The advent of COVID-19 has augmented the usage of internet and related services many folds in India. Presently, e-commerce has become an essential sector since it involves minimal physical presence/human intervention.

The enactment of the Income-tax Act, 2025 marks the most comprehensive reform of India's direct tax framework in over six decades. Having received Presidential assent on 21st August 2025...

M/s. Brand Equity Treaties Ltd & many other judgments have allowed transitional ITC inspite of non-filing/incorrect filing of FORM GST TRAN-1 on the following grounds:

The Chandigarh bench of the Income Tax Appellate Tribunal (ITAT) in its recent decision in the case of Electra Paper and Board Pvt Ltd v. ITO [ITA NO.222/Chd./2021] has held that for computing the fair market value of the shares of a company, ...

The Central Government introduced the Budget for FY 2021-22 with an underlying theme to boost the economic growth amidst the COVID-19 pandemic.

In a landmark decision, the Gujarat High Court vide its order dated 23 January 2020, in Mohit Minerals Private Limited v Union of India and Another [Special Civil Application No 726 of 2018] and other connected petitions, ...

This decision was given with reference to a crucial issue as to "where an ambiguity exists, who will get the benefit, the assessee/subject or the revenue?"

Mutual Agreements Procedure (MAP) is a model or mechanism available to taxpayers to resolve disputes that have arisen due to double taxation.

Enclosed article examines legality of ITC reversal claims in light of recent Madras High Court Judgment in case of Sutherland Global Services.

Finance Minister in Budget 2020 has made some major changes to tax residency laws in India. The tax residency of a person was determined based on his/her stay in India (number of days).

The matter decided by Hon'ble Delhi High Court in the case of Tiger Global International III Holdings versus The Authority for Advance Ruling dated 28.08.2024...

In M/s HDFC Property Fund v Income Tax Officer, the Mumbai bench of the Income Tax Appellate Tribunal has, through an order dated 28 February 2019, ruled in favour of the taxpayer, a SEBI registered Venture Capital Fund ...

Delhi Tribunal estopped Assessing Officer to assume Transfer Pricing Officer's power; Held that the arm's length price determined by the TPO cannot be disregarded by the AO

High Court of Madhya Pradesh in JagdishKanani vs. Commissioner, CGST & Central Excise held that the Commissioner has power to arrest if he has reason to believe that a person...

The IT Act allows taxpayers to claim refunds for any excess tax paid to the Government.[1] However, such refund claim is often subject to the limitations prescribed...

The Appellant, engaged in the business of manufacturing security inks and solutions, was registered under GST in Sikkim. The Respondent's operations were dependent upon supply orders from the Reserve Bank of India.

The General Anti-Avoidance Rule (‘GAAR') was introduced through Finance Act, 2012 to curb tax evasion through unethical means. The provisions of GAAR were incorporated under Chapter X-A...