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The constitution validity of Entry Tax has faced a series of challenges.

Mega Cabs Pvt. Ltd. had challenged Rule 5A(2) of the Service Tax Rules, 1994, as amended by Notification No. 23/2014-ST dated 05.12.2014, which empowers deputing department officers...

The aforesaid quotation by Keynes highlights the relentless struggle between bona fide tax planning and impermissible tax avoidance. The Income-tax Act, 1961 ("Act") provides the General Anti-Avoidance Rule...

On 13 May 2015, the India Parliament ratified the Undisclosed Foreign Income and Assets (Imposition of Tax) Bill, 2015.

In a bold move aimed at increasing foreign investment, India has announced the withdrawal of its dividend distribution tax

Amends Notification No. 12/2012-Cus. dated March 17, 2012 to impose customs duty on skimmed milk powder.

Ordinarily, the phenomenon of taxation involves payment of tax at lower rates on the inputs and a relatively higher rate of tax on the final product / output.

In a first of its kind ruling, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) in the case of SC Lowy P.I. (LUX) S.A.R.L. vs. ACIT, (ITA No.3568/DEL/2023) has adjudicated on the merits of the PPT provisions ...

The Bangalore Bench of the ITAT has delivered an important ruling clarifying the tax treatment of consideration received on repurchase of vested but unexercised employee stock options (ESOPs). The Tribunal held that such consideration is taxable as capital gains and not as salary since the options were never exercised and no shares were allotted.

This is the first case in India where the Tribunal had decided on the entitlement of treaty benefit to the taxpayer, post implementation of principal purpose test.

The government vide Circular No. 39/13/2018-GST dated 3 April 2018 has set up an IT grievance redressal mechanism to address the grievances of taxpayers due to technical glitches on the GST portal.

As the Modi Government 2.0 sets foot into its new term against the backdrop of a massive public mandate, it was expected to address the baggage of promises that remained unfulfilled in the last term.

Since its launch on 16 January 2016, the Startup India Scheme has become the cornerstone of India's entrepreneurship policy, offering tax holidays, funding access, and regulatory relief to eligible new-age businesses. For founders, understanding the legal architecture of this scheme — particularly Department for Promotion of Industry and Internal Trade (DPIIT) recognition — is essential to unlocking benefits worth lakhs, sometimes crores, in tax savings and compliance relief.

In a landmark ruling on indirect taxation, the Supreme Court has clarified that the mandatory 10% pre-deposit required for filing an appeal under Section 107(6) of the Central Goods and Services Tax Act...

In this edition, we highlight key case laws, the tax notifications in the last month followed by a detailed analysis of certain cases from a taxation law perspective.

Taxation of marketing and promotional services continues to be a vexed issue under GST Regulations. A welcome breather in this context is a recent ruling by Maharashtra AAR in the case

The concept of dual residence crucially affects taxation of non-resident Indians and individuals who travel frequently ...

The Supreme Court's decision in Authority for Advance Rulings v. Tiger Global International Holdings marks one of the most consequential moments in India's international tax jurisprudence since Vodafone.