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Cross-Border Taxation and India’s GAAR: Conflict or Coherence?
Introduction In an era of globalized business operations and sophisticated cross-border tax planning, nations worldwide have been compelled to develop robust anti-avoidance framewo
TDS on Virtual Digital Assets: Legal Framework Explained
Introduction The emergence of Virtual Digital Assets (VDAs) represents one of the most significant developments in the global financial landscape over the past decade. These assets
Transfer Pricing in India: Understanding TPO, DRP, and CIT(A) Mechanisms
A Comprehensive Guide to Assessment Procedures and Dispute Resolution Frameworks Introduction Transfer pricing has become one of the most contentious areas in Indian tax litigation
Inverted Duty Structure and Refund of Input Tax Credit under GST
Introduction The Goods and Services Tax (GST) revolutionized India’s indirect tax landscape when it was introduced on July 1, 2017. This comprehensive, multi-stage, destinati
Share Splits and Amalgamations: A Comprehensive Analysis from a Capital Gains Perspective
Introduction to Capital Gains Taxation on Shares The realm of capital gains taxation in Indian income tax law is a fascinating and complex area, particularly when it comes to the t
The Evolution of GST Regulations: Analyzing the July 2024 Circulars
Introduction In the ever-evolving landscape of India’s Goods and Services Tax (GST) regime, the Central Board of Indirect Taxes and Customs (CBIC) continues to play a crucial
Place of Supply for Custodial Services to Foreign Portfolio Investors: Navigating the Complexities of GST
Introduction In the ever-evolving landscape of Indian taxation, the Goods and Services Tax (GST) continues to present unique challenges and interpretations. One such area of comple
Section 194S: A Comprehensive Guide to TDS on Transfer of Virtual Digital Assets
Introduction The rapid rise of cryptocurrencies and other digital assets has prompted governments worldwide to establish regulatory frameworks to govern these new forms of value. I
Stamp Duty in India: A Comprehensive Guide to Types, e-Stamp Papers, and Compliance
Introduction Stamp duty is a crucial aspect of legal documentation in India, serving as a form of tax levied on various legal instruments and transactions. Its primary purpose is t
Reverse Charge Mechanism (RCM) in GST: Understanding Basics, Analysis, and Impact
Introduction Under the GST Law, the burden of discharging GST liability typically falls on the supplier through the Forward Charge Mechanism (FCM). However, the Reverse Charge Mech