Taxation – Page 5 – IndiaCorpLaw

Will the Budget Proposal to Reduce Appeals by the Revenue Department Make Tax Litigation More Efficient?

February 13, 2022

Analysing the Taxation Laws (Amendment) Act, 2021

October 27, 2021

Provisional Attachment Orders under GST: Exception or the Norm?

August 29, 2021

Taxing the Fund Managers: The Future of Pass-Through Status of Trusts

August 3, 2021

Coveted Tax Relief For Covid-Care Policies: An Employers’ Perspective

July 16, 2021

[Kavya Mathur and Pragya Chandak are law graduates from National Law University, Jodhpur] The unprecedented Covid-19 health crisis has had a grim impact on all facets of life, including the disruption of business, people’s livelihoods and even the loss of life. While employers are persevering to stay afloat themselves, there is undoubtedly also an element of altruism and sincere…

Rule 86A of the CGST Rules – Ripe for Constitutional Challenge

July 5, 2021

[Aaryana Anand is a 4th year BSc. LL.B (Hons.) student at Gujarat National Law University, Gandhinagar] Rule 86A (‘rule 86A’) was inserted in theCGST Rules, 2017 (‘Rules’), with effect from 26 December 2019. The said provision provides wide powers to the Commissioner or an officer authorized by him, not below the rank of an Additional Commissioner, to impose…

Tax Deductibility in the Light of the New CSR Regime

June 15, 2021

[Shivani Pattnaik and Sourav Jena are undergraduate students at the National Law University, Odisha] Recently, the Ministry of Corporate Affairs (“MCA”) along with the Government of India has amended section 135 of the Companies Act, 2013 (“the Act”), thereby bringing upon significant changes to corporate social responsibility (“CSR”) regulations in India. After years of mandated…

AIF Units as ‘Securities’ and its Ripple Effect on Taxation

May 22, 2021

[Priya Maharishi and Vansh Singla are 4th B.A. LL.B. (Hons.) students at Jindal Global Law School, Sonepat] With the growth of start-ups and early-stage companies, there is a continuous need for long-term capital investments and management expertise. Pooled investment funds can fulfil this need as they have forbearance unlike other sources of capital like public…

Tag: Taxation