India: Tax Authorities

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Divisional Bench Overrules The Singal Bench Order Of Refund Of Unutilized ITC In Cash On Account Of The Closure Of Business

The Appellant, engaged in the business of manufacturing security inks and solutions, was registered under GST in Sikkim. The Respondent's operations were dependent upon supply orders from the Reserve Bank of India.

AC

Aurtus Consulting LLP

Madras HC Quashes Tax Demand For Lack Of Clear Valuation In Revenue-sharing Model

The Petitioner, engaged in the business of providing diagnostic and healthcare-related services through laboratories and testing centers.

AC

Aurtus Consulting LLP

GST 2.0: What The 56th Council Meeting Means For Businesses

For investors, it strengthens India's reputation as a market steadily moving towards international best practices, reducing tax friction and boosting confidence in long-term capital deployment

HA

HSA Advocates

The Income-tax Act, 2025: A Modern Framework For Direct Taxation In India

The enactment of the Income-tax Act, 2025 marks the most comprehensive reform of India's direct tax framework in over six decades. Having received Presidential assent on 21st August 2025...

IL

IndiaLaw LLP

Impact Of GST Rate Changes On The Electronics Sector

LS

Lakshmikumaran & Sridharan

Impact Of GST Rate Changes On The Automotive Sector

LS

Lakshmikumaran & Sridharan

Impact Of GST Rate Changes On The FMCG Sector

LS

Lakshmikumaran & Sridharan

Intermediary Services: Exporters Relief From Artificial Deeming Provisions

LS

Lakshmikumaran & Sridharan

GST 2.0: Ministry Of Consumer Affairs Permits Additional Revised MRP On Unsold Stock Upto 31 December 2025

NP

Nexdigm Private Limited

ITAT Mumbai Clarifies: MLI Provisions Require Separate Notification To Be Enforceable

NP

Nexdigm Private Limited

A Leaner Next-Gen GST And The Festive Promise Of One Market, Again

LP

Legitpro Law

No Disallowance U/s 40A(3) Where Cash Payments Are Genuine And Verifiable

AC

Aurtus Consulting LLP

Revision Of MRP In Case Of Change GST Rate: GST 2.0 Reforms

LS

Lakshmikumaran & Sridharan

Key Highlights | 56th GST Council Meeting

KC

Khaitan & Co LLP

GST On Legal Services & Advocate Fees Explained

V

Vakilsearch

[Live] Regulatory Framework For Doing Business In India And Nigeria: Opportunities And Challenges (Video)

India Commercial

HS

Hammurabi & Solomon

TPM Newsletter: September 2025 - Trade Agreements

India International

TC

TPM Consultants

GST On Catering Services & Banquet Hall Rates In India

V

Vakilsearch

GST On Gold: 18, 22, 24 Carat Jewellery Rates & Ornaments

V

Vakilsearch

When Work Crosses Borders, Tax Does Too Unless Businesses Dodge The Risk

Global business has become more mobile than ever before. A single company can now operate with its headquarters in New York, development teams in Bangalore, and sales representatives traveling throughout Europe.

LP

Legitpro Law

A Bird's Eye View Of India's Next Gen Tax Reforms

On 3 September 2025, the GST Council unveiled its eagerly awaited ‘Diwali Bonanza,' delivering sweeping tax reforms ahead of the festival season.

LS

Lakshmikumaran & Sridharan

Permanent Establishment Rigmarole: Supreme Court Decides In Case Of Hyatt International

By way of a recent decision, the Supreme Court of India (‘SC') has dismissed the appeals filed by Hyatt International Southwest Asia Ltd (‘Appellant'), challenging the findings of the Delhi High Court's (‘Delhi HC')...

AP

AZB & Partners

GST 2.0: Council's Mega Overhaul Slashes Daily Costs, Boosts Refunds, And Targets Sin Goods

Major tax relief for households and MSMEs, faster refunds for exporters, and stricter rules for tobacco and luxury items mark a decisive shift in India's indirect tax regime

NP

Nexdigm Private Limited

Recommendations Made In The 56th GST Council Meeting

AC

Aurtus Consulting LLP

CBDT Circular On AIFs Read Down By Delhi HC

AP

AZB & Partners

The Unwaivable Threshold: Doctrine Of Financial Hardship In Indian Tax Appeals

HA

HSA Advocates

Upcoming GST Reforms Will Ensure Open, Transparent Economy: FM Sitharaman Ahead Of GST Council Meet

NP

Nexdigm Private Limited

Renewal Of Provisional Attachment Orders Beyond Statutory Period Held Ultra Vires: Supreme Court Affirms One-Year Limitation Under Section 83 Of The CGST Act

AC

Aurtus Consulting LLP

Telangana High Court Quashes GAAR Proceedings In Absence Of An 'Impermissible Avoidance Arrangement'

KC

Khaitan & Co LLP

Avoiding Permanent Establishment Risks: When Employees Abroad Trigger Corporate Taxes

Worldwide Commercial

IMC Group

The Tax Edifice Reimagined: GST Rate Rationalisation And India's Structural Turn

White And Brief Advocates And Solicitors

MLI Provisions Unenforceable Without Separate Notification: Mumbai ITAT Rejects Tax Authority's Attempt To Deny DTAA Benefit Using Principal Purpose Test

AM

Alvarez & Marsal

Parallel Proceedings By State And Central Authorities When Permissible/not Permissible

LS

Lakshmikumaran & Sridharan

Avoiding Permanent Establishment Risks: When Employees Abroad Trigger Corporate Taxes

With companies expanding internationally, global mobility compliance for remote workers abroad has emerged as a critical concern for owners and business heads.

Worldwide Commercial

IMC Group

The Tax Edifice Reimagined: GST Rate Rationalisation And India's Structural Turn

India's journey with the Goods and Services Tax (GST), introduced in 2017, has been marked by a balance of ambition and compromise.

White And Brief Advocates And Solicitors

MLI Provisions Unenforceable Without Separate Notification: Mumbai ITAT Rejects Tax Authority's Attempt To Deny DTAA Benefit Using Principal Purpose Test

The Mumbai Bench of the Income-tax Appellate Tribunal (the ‘ITAT') in Sky High Appeal XLIII Leasing Company Limited (‘Taxpayer') delivered a significant ruling in favour of the appellant...

AM

Alvarez & Marsal

Parallel Proceedings By State And Central Authorities When Permissible/not Permissible

The Supreme Court has in its Judgement dated 14 August 2025 upheld the Delhi High Court decision which had declined to interdict the summons issued by the Central GST authorities pursuant to a search...

LS

Lakshmikumaran & Sridharan

Tax Street – July 2025

NP

Nexdigm Private Limited

Navigating Seamless Inter-State ITC Transfers Under GST: Judicial Guidance

The non-transferability of Input Tax Credit (‘ITC') amongst states has long been the point of debate between legal intent and technical feasibility.

LS

Lakshmikumaran & Sridharan

Dy/Dx – Differentiating The Contours Of Taxation Of Derivatives

When classical mathematicians (Bhaskar Acharya, Leibniz, Issac Newton) were codifying the laws and nature of derivatives, they could not have fathomed that tax authorities...

LS

Lakshmikumaran & Sridharan

Cross-Border Tax Planning: The Key To Successful Global Mobility Programs

As businesses expand across borders, the need to move talent globally has surged. Whether it's relocating a senior executive to oversee a regional office, deploying a project team to a client site, or building offshore capabilities, employee mobility has become a strategic priority.

IMC Group

Homecoming Of Indian Startups: A Deep Dive Into Reverse Ipping

Once upon a pitch deck, the dream of every Indian startup was Delaware or Singapore incorporation, and global capital were the norm. But the tide is turning.

India Commercial

AL

Anhad Law

Taxing Non-Compete Payments In M&A: Capital Gains Or Business Income?

GA

Globeview Advisors LLP

Share Price Derived As Per Rule 11UA Prevails Over Third Party Transaction Price

AC

Aurtus Consulting LLP

Legal And Jurisprudential Dimensions Of Going Concern Sales

India Commercial

AL

Aarna Law

AKP Corporate & Compliance Digest August 11, 2025

India Employment

AP

AK & Partners

Lok Sabha Passes Taxation Laws (Amendment) Bill, 2025

DC

Dewan P.N. Chopra & Co.

Customs And GST Alert - July 2025

VA

Vaish Associates Advocates

Time Limit For SCN And Adjudication Under Section 73 – Notifications Nos. 9 And 56/2023-CT Are Illegal

LS

Lakshmikumaran & Sridharan

Beyond Borders: Apex Court's Hyatt Verdict Redraws Global Tax Map

LP

Legitpro Law

Tax Certainty Provided By Delhi High Court On Taxability Of Category III AIFs

AC

Aurtus Consulting LLP

Business Control Constituting Fixed Place PE Under India-UAE DTAA

DC

Dewan P.N. Chopra & Co.

Navigating RoDTEP Compliances – Filing Of Annual RoDTEP Return

LS

Lakshmikumaran & Sridharan

The 'Value Addition' Conundrum In GST Budgetary Support Refunds

LS

Lakshmikumaran & Sridharan

Supreme Court's Hyatt Ruling On Permanent Establishment: A Wake-Up Call For MNCs Operating In India

KS

King, Stubb & Kasiva

Operational Control Over Hotels In India Creates Hyatt UAE's 'Permanent Establishment' In India

India Media & IT

KC

Khaitan & Co LLP

Non-Submission Of FIRC Cannot Be The Sole Basis To Deny The Claim For Refund Of Unutilised ITC

AC

Aurtus Consulting LLP

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Latest Videos

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IL

IndiaLaw LLP

[Live] Regulatory Framework For Doing Business In Portugal & India: Opportunities & Challenges (Video)

HS

Hammurabi & Solomon

Validity Of A Notice For Re Assessment Under Income Tax Act, 1961 Against A Struck Off Company (Video)

SL

Shraff Legal Advocates

Tax Issues In M&A Earn Outs With Ritu Shaktawat (Video)

KC

Khaitan & Co LLP

Faceless Assessments - Laudable Initiative But Riddled With Challenges (Part 1) (Video)

VA

Vaish Associates Advocates

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