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  • Article

    Clarification On Post-sales Discounts And Secondary Discounts

    In pursuance of the recommendations of the 56th GST Council Meeting held at New Delhi on 03 September 2025, the Government vide Circular No 251/08/2025 – GST dated 12 September 2025 (‘the Circular')...
    IndiaTax
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    Customs And GST Alert - January 2026.

    The Central Government has assigned benches to various judicial and technical members of the GST Appellate Tribunal (GSTAT).
    IndiaTax
    Vaish Associates Advocates
    Vaish Associates Advocates
  • Article

Taxability Of Post Sale Discounts: Recent Changes – Certainty, Confusion And Calls For Reform

Discounts are an important tool in any company's strategy since they help with market positioning...
IndiaTax
Lakshmikumaran & Sridharan
Lakshmikumaran & Sridharan
  • Article

    Tax Street - October 2020

    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...
    GlobalTax
    Nexdigm Private Limited
    Nexdigm Private Limited
  • Article

    Homecoming Of Indian Startups: A Deep Dive Into Reverse Ipping

    Once upon a pitch deck, the dream of every Indian startup was Delaware or Singapore incorporation, and global capital were the norm. But the tide is turning.
    IndiaCorporate/Commercial Law
    Anhad Law
    Anhad Law
  • Article

    ITAT Denies Tax-neutral Demerger; Adopts Strict View Of “Resulting Company”

    The Mumbai ITAT, in the context of the Sterling Holidays / Thomas Cook group restructuring, examined the tax neutrality of a demerger involving a non-conventional structure.
    IndiaCorporate/Commercial Law
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    Secondment Of Employees And Its Tax Implication As Manpower Supply

    Secondment is a common practice amongst global entities and corporations having presence in various jurisdictions through group entities. Such secondment practice, depending upon the business requirements of ...
    IndiaEmployment and HR
    LexCounsel
    LexCounsel
  • Article

    The Bittersweet Classification Of Flavoured Milk

    Classification has always been one of the most interesting as well most litigative issue in any tax jurisdiction.
    IndiaFood, Drugs, Healthcare, Life Sciences
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Advance Ruling Under GST Regime

    An Advance Ruling is a mechanism for the companies or individual assesses to seek clarification with respect to the position of a transaction under the relevant tax laws.
    IndiaTax
    S&A Law Offices
    S&A Law Offices
  • Article

    CBDT Releases The Draft Master File And Cbcr Rules – Global Transfer Pricing Documentation Is A Reality Now

    To demonstrate India's commitment to the BEPS Action Plans, the Indian Finance Act, 2016 has adopted OECD's framework and the revised transfer pricing documentation and CbC reporting is made effective...
    IndiaTax
    Nexdigm Private Limited
    Nexdigm Private Limited
  • Article

    Crypto Taxation In India: Rethinking Section115BBH

    If you like gold , there should be many reasons you should like bitcoin as stated by Cameron Winklevoss now in order to get a deep understanding for the same , we need to delve into the world of cryptocurrency and what does it even mean.
    IndiaTax
    Khurana & Khurana, Advocates and IP Attorneys
    Khurana & Khurana, Advocates and IP Attorneys
  • Article

    Customs And GST Alert – Vol. 1 – Issue 11 – October 2024

    The Invoice Management System (IMS) has been activated on the GSTN portal with effect from 14.10.2024, to enable taxpayers to match their records / invoices vis-à-vis those issued by their suppliers...
    IndiaTax
    Vaish Associates Advocates
    Vaish Associates Advocates
  • Article

    Customs (Voluntary Revision Of Entries Post Clearance) Regulations, 2025

    The CBIC has issued the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025, exercising powers under sub-section (1) of section 157 and sub-section (1) of Section 18A of the Customs Act, 1962, with effect from 1st November 2025.
    IndiaTax
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    Eligibility Of US Based Limited Liability Company To Avail Benefits Under The India-USA DTAA

    In this edition, we have analyzed the recent decision of the Income-tax Appellate Tribunal in the case of General Motors Company USA, affirming the eligibility of US based Limited Liability Companies to avail benefits under the India-USA Double Taxation Avoidance Agreement.
    IndiaTax
    Vaish Associates Advocates
    Vaish Associates Advocates
  • Article

    GST In The Publishing Industry

    With the advent of modern day digitization, information is available around the world at the click of a button.
    IndiaTax
    S.S. Rana & Co.
    S.S. Rana & Co.
  • Article

    Income Tax Return Forms In India

    India's income tax department has released new forms for filing income tax returns for FY 2018-19.
    IndiaTax
    Dezan Shira & Associates
    Dezan Shira & Associates
  • Article

    Key Highlights Of GST Notification And Clarification Circulars In July 2024

    The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification to notify Central Goods and Services Tax (Amendment) Rules, 2024, as per the recommendations of the GST Council.
    IndiaTax
    Nexdigm Private Limited
    Nexdigm Private Limited
  • Article

    Madras High Court Delivers A Googly - Rules Notifications 09/2023 – CT And 56/2023-CT Issued U/s 168A Are Invalid And Illegal, But Orders Issued U/s 73(10) Are Not Time Barred

    The issue consisted of batch petitions filed with the Hon'ble Madras High Court involving more than 300 petitions. The challenge was made to Notification Nos. 09/2023-C.T. and 56/2023-C.T.
    IndiaTax
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    RoDTEP Scheme Vs. MEIS Scheme: Fact Sheet

    It was recently announced that a new scheme, RoDTEP (Remission of Duties or Taxes on Export Products) Scheme will replace MEIS (Merchandise Exports from India)
    IndiaTax
    Asit Mehta & Associates
    Asit Mehta & Associates
  • Article

    Tax Certainty Come Undone? Mauritius Seller Denied Treaty Benefits, Gains Taxed In India

    Further, Mauritius exempts taxation of capital gains under its domestic tax law.
    IndiaTax
    Khaitan & Co.
    Khaitan & Co.
  • Showing 781–800 of 1383 results

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