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.
Article
Latest Customs And GST Alert - September 2026
Supreme Court holds that, by virtue of omission of rule 96(10) of the Central Goods and Services Tax Rules, 2017 (CGST Rules) (which restricted assessees availing benefit of certain duty exemption schemes on import of goods, from undertaking export on payment of IGST and claiming refund thereof), all pending proceedings shall stand concluded; observes that the rule resulted in unnecessary complications and its omission must not result in such complications being kept alive, insofar as the pending proceedings were concerned.
India Tax
VA
Vaish Associates Advocates
Article
Arrest – Order Under Section 69 Needs To Be Communicated To The Person Before Arrest
The Supreme Court has established critical procedural requirements for arrests under the CGST Act, mandating that orders under Section 69 must be communicated to the accused before arrest to protect their right to seek anticipatory bail. This landmark ruling addresses the balance between investigative powers and fundamental rights to liberty, while also clarifying limitations on interim relief when pre-arrest bail petitions are dismissed as non-maintainable.
India Tax
LS
Lakshmikumaran & Sridharan
Article
Manufacture – Grouping Or Fitting Together Of Imported Modules Into Photocopier Machines Does Not Amount To ‘Manufacture’
The Supreme Court has ruled on whether the assembly of imported photocopier modules in warehouses constitutes 'manufacture' under the Central Excise Act, examining the distinction between customs duty classification and excise duty liability. This case addresses the critical question of when simple assembly operations cross the threshold into manufacturing activity for tax purposes.
India Tax
LS
Lakshmikumaran & Sridharan
Article
Demand – Limitation For Issuance Of Orders – Order ‘Issued’ Within Limitation Period But ‘Served’ Thereafter Is Legitimate
The Calcutta High Court has ruled on a critical distinction in GST proceedings regarding the timing requirements for demand orders under Section 73 of the CGST Act. When an order is digitally signed within the limitation period but uploaded to the portal after the statutory deadline, does this constitute a valid issuance or a procedural violation that invalidates the demand?
India Tax
LS
Lakshmikumaran & Sridharan
Article
SC Upholds That Marketing Of Assigned Music Rights For Own Commercial Benefit Is Not A Taxable Service And Ancillary Marketing Obligations Are Not Separately Taxable
The Supreme Court has clarified the service tax treatment of marketing and promotion expenditure incurred by a broadcaster on commercially exploiting acquired music and song video rights. The Court upheld the CESTAT’s view that such expenditure does not represent consideration for any taxable service to the film producers, since the broadcaster promoted the rights for its own benefit as assignee and therefore no taxable service relationship existed.
India Tax
AC
Aurtus Consulting LLP
Article
Is Your Accounting Software Actually Ready For Corporate Tax Compliance In The UAE?
Most businesses have become comfortable with UAE corporate tax filing by now.  The deadlines are on the calendar, the forms are familiar, and finance teams are well into the rhythm. What fewer businesses have stopped to check is whether the accounting software they're running can actually keep up with what's coming next.  This includes everything from transfer pricing schedules to the phased rollout of e-invoicing.  This guide explains what that readiness actually looks like for finance directors, SME owners, and compliance officers working through UAE corporate tax compliance right now.
Worldwide Technology
IMC Group
See more

Latest Videos

See more