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