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.

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

The Indian Income Tax Act, 1961 operates on the foundational premise of distinguishing between capital receipts and revenue receipts.

R & D Law Chambers LLP

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

The e-invoicing system initially applies to Business to Business (B2B) and Business to Government (B2G) transactions.

L

Lexplosion Solutions Private Limited

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

The question of substance over form has been a recurring theme in the interpretation of taxation laws.

LS

Lakshmikumaran & Sridharan

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

The Bombay High Court has upheld the contention of the assessee that in absence of any saving clause in the omission of Rules 89(4B) and 96(10) of the Central Goods and Service...

LS

Lakshmikumaran & Sridharan

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

NP

Nexdigm Private Limited

Direct Tax Spotlight

KC

Kochhar & Co.

Tax Street – September 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

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

Reinforcing The Sanctity Of Cheques: The Supreme Court's Clarification In Sanjabij Tari v. Kishore S. Borcar

LP

Legitpro Law

How To Check Indian Patent Application Status?

V

Vakilsearch

RBI Master Direction On Regulation Of Payment Aggregators, 2025: Analysis Of Key Developments

I

CMS INDUSLAW

24 P2P Lending FAQs, InvIT Norms & Amazon's NBFC Play – Sept 6, 2025 (Podcast)

India Technology

AP

AK & Partners

Decoding The India–UK CETA: An Overview Of Trade, Services And Compliances

Worldwide International

RL

RPV Legal

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

CBDT Extends Due Date For Furnishing Various Audit Reports For AY 2025-26 From September 30, 2025 To October 31, 2025

DC

Dewan P.N. Chopra & Co.

Taxability Of Post Sale Discounts: Recent Changes – Certainty, Confusion And Calls For Reform

LS

Lakshmikumaran & Sridharan

GST Rate Changes And Impact Under Regulatory Laws: Retail Sector

KC

Khaitan & Co LLP

ITAT Clarifies Impact Of Multilateral Instrument In Light Of SC's Nestle SA Ruling

AP

AZB & Partners

GAAR Or Not? Telangana High Court Clarifies On Market Trades

AP

AZB & Partners

GST 2.0 Notification And Other Indirect Tax Developments

KC

Khaitan & Co LLP

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

J

JSA

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

IL

IndiaLaw LLP

Customs (Finalization Of Provisional Assessment) Regulations, 2025

AC

Aurtus Consulting LLP

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

The Central Board of Indirect Taxes and Customs [CBIC] has issued the Customs (Finalisation of Provisional Assessment) Regulations, 2025, replacing the earlier 2018 regulations, with effect from their publication in the Official Gazette.

AC

Aurtus Consulting LLP

Clarification On Post-sales Discounts And Secondary Discounts

AC

Aurtus Consulting LLP

Impact Of GST Rate Changes On The Electronics Sector

The 56th meeting of the GST Council, held on September 3, 2025, in New Delhi, introduced a series of reforms aimed at simplifying the tax structure and making essential goods and services affordable to the end consumer.

LS

Lakshmikumaran & Sridharan

Impact Of GST Rate Changes On The Automotive Sector

The 56th GST Council meeting held in New Delhi on September 3, 2025, introduced significant reforms aimed at rationalising tax rates across sectors, including the automotive industry.

LS

Lakshmikumaran & Sridharan

Impact Of GST Rate Changes On The FMCG Sector

The 56th meeting of the GST Council, held in New Delhi on 3 September 2025, introduced a series of reforms aimed at simplifying the tax structure and making essential goods more affordable for the general public

LS

Lakshmikumaran & Sridharan

Intermediary Services: Exporters Relief From Artificial Deeming Provisions

Next Gen GST reforms solve the anomaly for intermediary services and offer substantial financial relief to make the sector more competitive

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

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

LP

Legitpro Law

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

LS

Lakshmikumaran & Sridharan

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

AP

AZB & Partners

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

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

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Latest Videos

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Legal Podcast Powered By INDIA LAW LLP Episode No 2 ( MSME )

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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