Introduction: The concept of warehouse manufacturing available under Customs Act, 1962 is an age-old duty
SBS Wiki E Journal Dec 2020
In this edition, we bring you an article on e-invoicing, which is made mandatory for
SBS Wiki E Journal Nov 2020
In this edition, we bring you an article on retrospectivity of Section 9(4) of Central
An Incisive analysis on Refund of TRAN Credit
Introduction: Whether the credit accumulated in the last returns filed under the previous regime can
The Vires, Right & Retrospectivity – Transitional Credit
Introduction: Claim of credit accumulated in the returns of erstwhile regime under GST [1] regime by
Role of Deeming Fiction in Domestic Legislation vis-à-vis Tax Treaty – An Exposition by UK Supreme Court in Fowler’s Judgment
In a recent judgment of Fowler v. Her Majesty’s Revenue and Customs[1], the Supreme Court
Partner vis-à-vis Capital Gains
The taxation when a personal asset is contributed as capital to a partnership firm and
Indirect Transfers 2.0 – Study on Taxability of Gain on Alienation of Shares
Opening Remarks: The acquisition of Flipkart by Walmart has attained considerable attention of media. The
Tax Collection at Source – Sale of Goods
Finance Act, 2020 with an intention to widen and deepen the tax net has expanded