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In the recent months, the tasty caramel popcorn has been the center of the debate in the parliament and on social media platforms. Once claimed to be a simple snack, enjoyed by many people specially the moviegoers now has become a symbol of controversies around this modern tax regime.

This case deals with a Cyprus taxpayer which was earning interest income from India.

In the recent past, India has launched various schemes to promote setting up of semiconductors and display manufacturing facilities in India.

The Assessee (Diversey India Hygiene Private Limited) was in receipt of several notices issued under Section 148 and Section 142(1) of the Act.

The Customs Excise and Service Tax Appellate Tribunal, Bangalore bench vide order dated 1 July 2021 in ICICI Econet and Internet Technology Fund v Commissioner of Central Tax [Service Tax Appeal No 2900 of 2012] ...

The Supreme Court's recent order in Tej Pratap Singh has reignited a fundamental debate about statutory authority in India's faceless assessment regime. When Parliament retrospectively inserted Section 147A to clarify which officer holds jurisdiction over reassessment notices, it transformed a procedural efficiency measure into a constitutional question about the limits of legislative intervention and the identity of the officer authorized by law to impose tax liabilities.

Effective from 22 September 2025, the 56th GST Council's (Council) recommendations on rate reductions across categories, will be implemented.

India's start-up ecosystem has grown to become the third largest globally, playing a pivotal role in the country's economic development and innovation.

This notification empowers the Additional Commissioners/Joint Commissioners of specified Central Tax Commissionerate, subordinate to the Principal Commissioners of Central Tax or...

Secondment of employees, as an approach, has become a common practice followed by multinationals to utilize their skilled resources with an ambition of geographical expansion.

In a share swap transaction, consideration is discharged through the issuance or transfer of securities by the acquiring company, rather than cash. This approach alleviates liquidity constraints and may enable.

"Startup India" the leading ingenuity of the Administration of our nation, envisioned to increase the growth in startup culture and build an influential and comprehensive environment for modernization and entrepreneurship in the nation.

The distinction between initiation of proceedings under Section 73 (where there is no allegation of fraud, wilful misstatement or suppression of facts) and Section 74 (where such elements are alleged)...

Goods imported into and exported from India are subject to levy of customs duty under the Customs Act, 1962. In addition to that, Integrated Goods and Services Tax (‘IGST') is leviable as an additional duty...

Madras High Court, while terming the notifications issued for extending timelines for issuance of demand orders for FY 2017-18 to FY 2019-20 as illegal, grants an even larger timeline to the GST department, by holding them to be eligible for availing benefit of the Supreme Court's orders on extension of limitation issued in view of the COVID-19 pandemic.

As the Indian GDP grows, the Indian industry continues to expand across the global, supplemented by digitalization.

The Courts in the past have had numerous occasions to deal with the issue of whether the filing of statutory forms within the due date prescribed under the Income Tax Act, 1961 (‘IT Act')...