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Non-Compete Fee Can Be Deducted As Revenue Expenditure Under Section 37(1) Income Tax Act: Supreme Court Clarifies Long-Standing Controversy
Introduction The Indian Supreme Court has recently delivered a landmark judgment that has far-reaching implications for corporate taxation in the country. In Sharp Business System
Penalty and Criminal Prosecution under Income Tax Act: Understanding the Hierarchical Relationship with Assessment Orders
How Penalty Cancellation Automatically Quashes Criminal Prosecution and the Supreme Court’s Doctrine of Simultaneity Introduction: The Paradox of Simultaneous But Interconnec
Unjust Cancellation of GST Registration: A Case Study of GST Registration
Introduction The Goods and Services Tax regime, introduced in India on July 1, 2017, revolutionized the country’s indirect taxation system by subsuming multiple centra
Writ Petitions and Alternative Remedies: Can Writ Petitions Be Entertained When Alternative Remedy Is Available and a Pure Question of Law Arises?
Introduction The Indian judicial system operates on fundamental principles that balance accessibility to justice with procedural efficiency. One such principle concerns the
GST Compliance by Foreign Entities in India: Legal Framework and Tax Evasion Prevention
Introduction The Goods and Services Tax (GST) regime in India has fundamentally transformed the indirect taxation landscape since its implementation in 2017. One of the most signif
Income Tax Informants Rewards Scheme 2018 and Evasion Petition Procedure
Introduction The Income Tax Informants Rewards Scheme 2018 represents a significant enhancement in India’s approach towards combating tax evasion through citizen participatio
Authority of GST Department and Resolution Professionals over GST Dues under IBC: Legal Framework and Limitations
IntroductionThe intersection of tax administration and insolvency proceedings has emerged as a critical area of legal discourse in India. When a corporate entity undergoes the Corp
Tax on Tobacco in India: GST, Cess Rates & Recent Increases
Introduction Tobacco taxation represents a critical intersection of public health policy and revenue generation in India’s fiscal landscape. The taxation of tobacco products
Customs Duty vs GST on Imports: BCD + IGST Calculation Method
Introduction India’s taxation system has undergone significant transformation since independence, particularly with the implementation of the Goods and Services Tax re
Section 10 Income Tax Act: List of Exempt Incomes 2026
Introduction Tax exemptions represent a cornerstone of India’s fiscal policy framework, serving as powerful instruments to incentivize specific economic activities, promote s
