Countries have moved from World War – II and cold war era spy games where human resources were the best source of enemy information.

Finally, India has tamed the lion! Or infact has India really tamed the lion? The Supreme Court of India thinks otherwise.

In my previous article - Waiver under the Trip Agreement amid COVID-19 I pleaded for urgent need for waiver of TRIP Agreement to make available vaccines for COVID-19 at low cost to developing...

"Aapda mein hamne aage badhne ka awsar khoja" (we found opportunity to move forward in disaster) the Indian Prime Minister Mr. Narender Modi said on January 12, 2021 talking about earthquake in Gujarat in 2001.

The World Trade Organization (WTO) has been established w.e.f. January 1, 1995 during the Uruguay Round Ministerial Meeting held on April 15, 1994 by adoption of the Marrakesh Declaration.

In any tax regime, establishment of an investigative arm is necessary evil to catch rouge tax payers.

A vibrant and responsible advertisement industry is one of the measures of shape of economy of any country, and India is no different.

Rule of law is foundation of any civil society and survival and growth of society is dependent upon how strong its foundation is. Legislature frames laws which are implemented by bureaucracy...

Data is the new gold and future wars are going to be fought for this precious commodity, not in trenches or air but with computers from the confines of airconditioned offices.

In May 2021 I had written an article ‘Indian Customs – Gate Keeper or facilitator ', doing realty check on compliance to Citizen Charter of the Central Board of Indirect Taxes and Customs by the officers of the CBIC while discharging their duties.

The words ‘used or intended to be used' means either used or intended to be used for the stated purpose of in the course or furtherance of business.

The evil consequences of tax avoidance are manifold.

In this outing we are discussing about amendment or correction of documents under the Customs Act, 1962 which is big bone of contention between the customs and the importer exporter community.