Fraudulent Use of Insolvency Proceedings to Evade Tax Liabilities: Analysis of NCLT Kolkata’s Decision in Jayam Vyapaar Pvt. Ltd.
Introduction The intersection of insolvency law and tax recovery has emerged as a critical area of jurisprudence in India’s evolving corporate legal landscape. The National C
Cancellation and Suspension of GST Registration: Legal Framework and Judicial Perspectives
Introduction The Goods and Services Tax regime, introduced in India on July 1, 2017, revolutionized the country’s indirect taxation system by subsuming multiple taxes under a
GST Compliance by Foreign Entities in India: Legal Framework and Tax Evasion Prevention
Introduction The Goods and Services Tax (GST) regime in India has fundamentally transformed the indirect taxation landscape since its implementation in 2017. One of the most signif
Tax Exemptions Under Indian Law: A Comprehensive Analysis of Section 10 and Related Provisions of the Income Tax Act, 1961
Introduction Tax exemptions represent a cornerstone of India’s fiscal policy framework, serving as powerful instruments to incentivize specific economic activities, promote s