Expanding Scope of Anti-Profiteering Liability Under Section 171 in Real Estate Transactions
The anti-profiteering framework under Section 171 of the CGST Act1 was introduced to ensure that
Limits of Tolerating an Act Under GST: Bombay High Court Draws a Boundary Around Taxability of Arbitral Award Settlements
Few provisions under the GST framework have witnessed interpretive expansion as aggressively as Entry 5(e)
Section 16(2)(c) of CGST Act and the Conditional Nature of Input Tax Credit (ITC)
For GST practitioners, input tax credit (ITC) has long been anchored in a settled compliance
GST Council’s Strategic Tax Reforms Target Energy Independence and Digital Economy Growth
The 56th Goods and Services Tax (GST) Council meeting represents a significant milestone in India’s
India’s Tax Code Gets a Major Overhaul: New Bill Promises Clarity for Taxpayers
Introduction India’s Union Finance Minister tabled the revised Income Tax Bill, 2025, in the Lok
Beyond the Letter of the Law: How ITAT’s Decision on Section 270A Reshapes the Landscape of Tax Penalties
Introduction In the ever-evolving landscape of tax jurisprudence, where the letter of the law meets
CBDT Grants Crucial Tax Exemptions: A Boon for Public Welfare and Regulatory Bodies
Introduction In a significant move aimed at fostering public welfare and streamlining regulatory functions, the
GSTN Streamlines Appeal Withdrawal for Waiver Scheme Beneficiaries
Introduction In a significant move to facilitate the “Waiver Scheme” under Section 128A of the
GST liability on the benefits arising out of land
Introduction The Goods and Services Tax (GST) regime, while aiming for a unified tax structure,
Uncertainties surrounding tax claims in the resolution process and their impact on the clean slate principle under IBC?
Introduction India’s Insolvency and Bankruptcy Code (IBC), enacted in 2016, represents a progressive legal framework