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The petitioner, a pharmaceutical company engaged in research and development (R&D), had two GST-registered units, one in Vizianagaram, Andhra Pradesh and another in Bengaluru, Karnataka both operating under the same PAN.

In a significant ruling reinforcing the statutory framework governing taxation of legal services, the High Court of Judicature at Bombay has quashed service tax proceedings initiated against an individual advocate.

In the case of Flipkart Internet Private Limited v DCIT (International Taxation) and Others [Writ Petition Number 3619/2021 (T-IT)], the Hon'ble Karnataka High Court (HC)...

We are pleased to share our latest Indirect Tax Newsletter which includes detailed analysis on recent case laws.

The Maharashtra Government has passed the Maharashtra settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022 ('the Act') for the settlement of arrears of un-disputed and disputed tax...

In Fullerton Financial Holdings Pte. Ltd. v ACIT [TS-1458-ITAT-2025], the Mumbai Bench of the Income Tax Appellate Tribunal (Tribunal) allowed capital gains tax exemption benefits to a Singapore entity which is indirectly owned by the Government of Singapore on the sale of grandfathered shares.

The current GST regime differentiates between online games based on skills and chance.

With a spate of rules being released recently by the Central Board of Excise and Customs (CBEC), another set of draft Goods and Services Tax (GST) Rules were issued on 19 April 2017.

The display of maximum retail price ("MRP") on pre-packaged commodity is governed by the Legal Metrology Act, 2009 ("LM Act") and the Legal Metrology (Packaged Commodities) Rules, 2011 ("LM Rules") made thereunder.

Companies undergoing a scheme of amalgamation generally file their standalone original return of income without considering the impact of amalgamation to comply with the...

To attract investment, industrial activities and improve economic development ,in certain states such as Himachal Pradesh, Uttaranchal, Sikkim and the states in the North-East...

Recently, the Supreme Court, in the case of M/s. Mahagun Realtors Private Limited1 (MRPL) has upheld the validity of the assessment order in the name of amalgamating entity...

We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India and across...

The Special Bench accordingly held that principles of purposive or object-based rules of interpretation should not apply in the present case.

Corporate amalgamations under Indian tax law have long benefited from a framework designed to facilitate restructuring without immediate tax incidence.

That as per Section 276 C of the Income Tax Act, 1961 ("IT Act"), if a person willfully attempts in any manner whatsoever to evade any tax, penalty or interest chargeable or imposable...

The Supreme Court's ruling in Sanand Properties v. JCIT fundamentally redefines the boundaries between reassessment and revision, establishing that disclosure of documents alone is insufficient—tax authorities...