India: Tax Authorities

Subscribe

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.

Separate Notification Required To Invoke MLI

The Delhi Bench of Income-tax Appellate Tribunal (ITAT) in the case of Kosi Aviation Leasing Ltd. (Taxpayer)[1] v. ACIT, has held that single omnibus notification under section 90(1) of the Income-tax Act...

AM

Alvarez & Marsal

Customs And GST Alert - October 2025

We are pleased to share with you our latest Customs and GST Alert, covering the recent judgments and regulatory updates in the GST and Customs space in India.

VA

Vaish Associates Advocates

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

AP

AZB & Partners

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

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

India Technology

AP

AZB & Partners

How Do US Tariffs Impact India?

India International

NP

Nexdigm Private Limited

Eway Bill Limit 2025: State-Wise List & Thresholds

V

Vakilsearch

GST Rates On Gold: 18, 22, 24 Carat & Making Charges

V

Vakilsearch

Fintech Newsletter Recent Legal Developments And Market Updates From India

India Technology

I

CMS INDUSLAW

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

In pursuance of the recommendations of the 56th GST Council Meeting held at New Delhi on 03 September 2025, the Government vide Circular No 251/08/2025 – GST dated 12 September 2025 (‘the Circular')...

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

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

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

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

The Ministry of Consumer Affairs, Food and Public Distribution has permitted manufacturers, packers, or importers of pre-packaged commodities to declare the revised Retail Sale Price (MRP)...

NP

Nexdigm Private Limited

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

In a significant and far-reaching ruling, the Mumbai ITAT, in the case of Sky High Appeal XLIII Leasing Company Limited [TS-1085-ITAT-2025(Mum)], discussed in detail the applicability...

NP

Nexdigm Private Limited

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

When India unveiled the Goods and Services Tax in 2017, it promised "one nation, one market." However, over time, the promise got buried under a maze of four slabs...

LP

Legitpro Law

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

AC

Aurtus Consulting LLP

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

Recognising the persisting challenges, the GST Council has introduced a significant reform. It has been recommended to amend Section 15(3)(b) and Section 34 of the CGST Act...

AC

Aurtus Consulting LLP

CBDT Circular On AIFs Read Down By Delhi HC

As per the Securities and Exchange Board of India (Alternative Investment Funds) Regulations, 2012 (‘AIF Regulations'), an alternative investment fund (‘AIF') means any fund established...

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

Tax Street – July 2025

NP

Nexdigm Private Limited

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

India Commercial

IL

IndiaLaw LLP

Customs And GST Alert - August 2025

VA

Vaish Associates Advocates

Tax Equalization And Expat Compensation Strategies: Balancing Fairness, Costs, And Compliance In Global Mobility

IMC Group

Virtual Digital Space' Under The Income-Tax (No. 2) Bill, 2025: Another Onslaught On The Right To Privacy?

I

CMS INDUSLAW

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

LS

Lakshmikumaran & Sridharan

Dy/Dx – Differentiating The Contours Of Taxation Of Derivatives

LS

Lakshmikumaran & Sridharan

See more

Latest Videos

See more

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)

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

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More