Cryptocurrency- brief overview of regulation.
Cryptocurrencies have gained a lot of traction in recent times in India which is home to one of the largest markets for cryptocurrencies in the world. According to a report, the co
The Evolution of Indian Taxation: From Ancient Foundations to Modern GST Regime
Introduction The Indian taxation system represents one of the world’s oldest and most evolved fiscal frameworks, tracing its origins from ancient scriptural texts to the mode
Tobacco Taxation in India: Balancing Public Health and Revenue Under GST and COTP
Introduction Tobacco taxation represents a critical intersection of public health policy and revenue generation in India’s fiscal landscape. The taxation of tobacco products
Compliance to be followed by Resolution Professional Under GST
Introduction According to Insolvency and Bankruptcy Code (IBC), 2016, once a business defaults certain threshold amount, Corporate Insolvency Resolution Process or CIRP gets trigge
CUSTOM DUTY AND GST
Customs duty is a form of indirect tax which is imposed at the time of both import and export of goods and services. The tax which is imposed on the import of goods and services ar
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
Double Taxation Avoidance Agreements Under the Income Tax Act: A Comprehensive Legal Analysis
Introduction to Double Taxation Avoidance Agreements In today’s interconnected global economy, the phenomenon of double taxation presents significant challenges to internatio
Appeals to Commissioner of Income Tax (Appeals) Under the Income Tax Act, 1961
Introduction to Appellate Mechanism in Income Tax Law The appellate mechanism under the Income Tax Act, 1961, serves as a crucial safeguard for taxpayers against arbitrary or erron