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.

A Guide On The Goods And Services Tax Appellate Tribunal

The Goods and Services Tax Appellate Tribunal ("GSTAT") has become operational effective September 24, 2025, in accordance with the provisions of the Central Goods and Services Tax Act, 2017 ("CGST Act")...

J

JSA

Customs (Voluntary Revision Of Entries Post Clearance) Regulations, 2025

The CBIC has issued the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025, exercising powers under sub-section (1) of section 157 and sub-section (1) of Section 18A of the Customs Act, 1962, with effect from 1st November 2025.

AC

Aurtus Consulting LLP

GAAR Panel Terms Hinduja Group Demerger An 'Impermissible Avoidance Arrangement'

Hinduja Global Solutions Ltd (‘HGSL') had entered into a Scheme of Arrangement with NXTDigital Ltd involving demerger of digital, media and communications business of NXTDigital Ltd into HGSL.

AC

Aurtus Consulting LLP

ITAT Interprets The Word 'May' U/s 43 Of BMA As Directory And Not Mandatory

The Special Bench (‘SB') of the Mumbai ITAT in the case1 of Mr. Vinil Venugopal & Mrs. Ranjeeta Vinil has held that the word "may" u/s 43 of the Black Money Act is discretionary, and not mandatory.

India Government

AC

Aurtus Consulting LLP

Key Highlights Of GST Notification And Clarification Circulars In October 2025

NP

Nexdigm Private Limited

Important Takeaways From The Judgment Of The Telangana High Court On GAAR

AP

AZB & Partners

Customs And GST Alert – November 2025

VA

Vaish Associates Advocates

Pricing Discipline And Market Transparency

White And Brief Advocates And Solicitors

Transfer Pricing Framework And Compliance Obligations For Offshore Subsidiaries In India

LP

Legitpro Law

Supreme Court Reaffirms Protection To Bona Fide Purchasers In VAT Transactions: Commissioner, Trade & Tax.

IL

IndiaLaw LLP

Not All Money Is Income: The Subtle Art Of Classifying Receipts To Reduce Tax Burden Through Accuracy And Insight

R & D Law Chambers LLP

UAE's Newly Launched Mandatory E-Invoicing System & Key Compliance Requirements For Businesses And Practitioners

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Lexplosion Solutions Private Limited

GAAR In Practice: Lessons From Ayodhya Rami Reddy Alla And Anvida Bandi

LS

Lakshmikumaran & Sridharan

Export Refund – Omission Of Rules 89(4B) And 96(10) – Pending Proceedings To Lapse

LS

Lakshmikumaran & Sridharan

RBI's Proposed External Commercial Borrowing Framework 2025: Legal Implications And Opportunities For Indian Borrowers

India Commercial

VP

Vritti Law Partners

Alternative Investment Funds Comparative Guide

AP

AZB & Partners

Online Gaming In India

India Media & IT

A

Acuity Law

RBI MPC October 2025: Repo Rate Unchanged At 5.5% Amid Balanced Growth And Inflation Outlook

India Government

LP

Legitpro Law

8th Pay Commission Salary Calculator: How Is Salary Of Govt Employees Calculated, And What Is Fitment Factor?

India Employment

NP

Nexdigm Private Limited

India's APA Programme Records Landmark Growth In FY 2024-25 – 7th Annual Report

The Central Board of Direct Taxes (CBDT) released its 7th Annual Report on the Advance Pricing Agreement (APA) Programme for FY 2024–2025, marking a record year in terms of agreements signed, bilateral cooperation, and tax certainty.

NP

Nexdigm Private Limited

Direct Tax Spotlight

It is a trite to say that India's judicial system is bursting at seams and matters linger before Tribunals and courts for decades

KC

Kochhar & Co.

Tax Street – September 2025

We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India and across the globe for the month of August 2025.

NP

Nexdigm Private Limited

An Indirect Transfer In An Offshore Two-tier Structure Is Not Taxable In India – Tax Tribunal Rules In EBay-Flipkart Case

In eBay Singapore Services Private Limited v. DCIT, [TS-1343-ITAT-2025(Mum)], the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) ruled that capital gains arising to a Singapore tax resident...

KC

Khaitan & Co LLP

Delhi ITAT Rejects The "Back-Office = PE" Equation

MP

Majmudar & Partners

What's Equity Got To Do With It? Supreme Court's Forked Path Of Divergence

AP

AZB & Partners

Key Highlights Of GST Notification And Clarification Circulars In September 2025

NP

Nexdigm Private Limited

India Business Bulletin (September 2025)

India Commercial

Archer & Angel

Separate Notification Required To Invoke MLI

AM

Alvarez & Marsal

Customs And GST Alert - October 2025

VA

Vaish Associates Advocates

Crypto Taxation In India: Rethinking Section115BBH

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Khurana and Khurana

AKP Corporate & Compliance Digest September 29, 2025

India Commercial

AP

AK & Partners

Assessments Under Section 201 – A Nightmare Awaiting Manifestation

AP

AZB & Partners

Self-Assessed Or Self-Trapped? The Reach Of Section 75(12)

LS

Lakshmikumaran & Sridharan

Crypto Taxation In India: Rethinking Section115BBH

If you like gold , there should be many reasons you should like bitcoin as stated by Cameron Winklevoss now in order to get a deep understanding for the same , we need to delve into the world of cryptocurrency and what does it even mean.

Ka

Khurana and Khurana

AKP Corporate & Compliance Digest September 29, 2025

We are delighted to share this week's AKP Corporate & Compliance Weekly Digest.

India Commercial

AP

AK & Partners

Assessments Under Section 201 – A Nightmare Awaiting Manifestation

The Tax Deducted at Source ("TDS") mechanism is one of the most preferred methods of revenue collection among countries across the world.

AP

AZB & Partners

Self-Assessed Or Self-Trapped? The Reach Of Section 75(12)

Ordinarily, as a general rule under the provisions of GST law, any demand by the authorities must be preceded by a show cause notice (SCN) and its adjudication under Section...

LS

Lakshmikumaran & Sridharan

Mandatory E-filing Of Appeals & Staggered Timelines For Dealing With Backlog Of Appeals

NP

Nexdigm Private Limited

GAAR Or Not? Telangana High Court Clarifies On Market Trades

The General Anti-Avoidance Rule (‘GAAR') was introduced through Finance Act, 2012 to curb tax evasion through unethical means. The provisions of GAAR were incorporated under Chapter X-A...

AP

AZB & Partners

GST 2.0 Notification And Other Indirect Tax Developments

The 56th meeting of the GST Council, convened on 3 September 2025 in New Delhi, marked a transformative milestone in India's indirect tax journey.

KC

Khaitan & Co LLP

Maharashtra Exempts Renewable Energy Projects Under Notified Schemes From Non-agricultural Permissions And Taxation

The Government of Maharashtra ("GoM"), through the Revenue and Forest Department, has issued Circular1 dated August 7, 2025 ("Circular"), exempting solar and wind energy power generation projects covered...

J

JSA

Rule 33 As A Regulatory Shock-Absorber: Legal Metrology's Answer To Sudden GST Rate Shifts

A sudden shift in the Goods and Services Tax rate sends ripples far beyond the statute book; it reaches every supermarket and kirana shelf, every warehouse and every e-commerce dark...

IL

IndiaLaw LLP

Customs (Finalization Of Provisional Assessment) Regulations, 2025

AC

Aurtus Consulting LLP

Clarification On Post-sales Discounts And Secondary Discounts

AC

Aurtus Consulting LLP

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

AC

Aurtus Consulting LLP

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

AC

Aurtus Consulting LLP

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

HA

HSA Advocates

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

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

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Latest Videos

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Legal Podcast Episode No 2 ( MSME ) (Video)

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)

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Shraff Legal Advocates

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

KC

Khaitan & Co LLP

Denial Of Depreciation On Goodwill - Beginning Of A New Saga!! Part-1 (Video)

VA

Vaish Associates Advocates

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