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Transfer Pricing in India: Understanding TPO, DRP, and CIT(A) Mechanisms
A Comprehensive Guide to Assessment Procedures and Dispute Resolution Frameworks Introduction Transfer pricing has become one of the most contentious areas in Indian tax litigation
Arrest Power Under GST and Customs Act: Analysis of Radhika Agarwal Judgement
Supreme Court Limits “Power of Arrest” Under GST and Customs Acts: Analysis of Radhika Agarwal v. Union of India Introduction The landmark judgment of Radhika Agarwal v
The Doctrine of Retrospective Applicability of Statutes in India: A Comprehensive Analysis
Introduction The retrospective applicability of statutes, notifications, and resolutions in India is a complex and frequently litigated area of law. It concerns the extent to which
Legal Analysis of the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme
Introduction One of the initiatives of the government of India is the Remission Of Duties And Taxes On Exported Products Policy (RoDTEP) Scheme which was enacted to bolster the int
The Role of GST Appellate Tribunals in Streamlining Tax Dispute Resolution
Introduction The Goods and Services Tax (GST) has been one of the most transformative tax reforms in the history of India’s taxation system. Enacted on July 1, 2017, GST subsumed
Gujarat High Court on Reassessment Notices: Defining Validity and Protecting Taxpayer Rights
Introduction In a significant ruling that has implications for taxpayers and the Income Tax Department alike, the High Court of Gujarat at Ahmedabad, in its decision on reassessmen
Appeals under Section 128 of the Customs Act, 1962 and Rule 3 of the Customs (Appeals) Rules, 1982
Introduction The Customs Act, 1962 is a comprehensive legislation that governs the import and export of goods in India. One of the critical aspects of this Act is the provision for
Inverted Duty Structure and Refund of Input Tax Credit under GST
Introduction The Goods and Services Tax (GST) revolutionized India’s indirect tax landscape when it was introduced on July 1, 2017. This comprehensive, multi-stage, destinati
Clarifying Compliance: Challenges & Solutions in GST Input Tax Credit Reversal
Introduction The implementation of the Goods and Services Tax (GST) in India marked a significant milestone in the country’s taxation system. Launched with the aim of elimina
Share Splits and Amalgamations: A Comprehensive Analysis from a Capital Gains Perspective
Introduction to Capital Gains Taxation on Shares The realm of capital gains taxation in Indian income tax law is a fascinating and complex area, particularly when it comes to the t
