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Satisfaction of the ‘make available’ condition in services of short duration – An analysis


By Shalini Maheshwari

The interpretation of  the ‘make available’ clause in respect of Fees for Included Services (FIS) in the India-US DTAA had been matter of much debate, more so since certain other treaties like India-UK also incorporate the same terms for Fees for Technical Services (FTS) and reliance is often placed on ...

Role of ‘adjustment plan’ in Safeguard investigations


By Divyashree Suri

By virtue of India’s accession to the World Trade Organization (“WTO”), India has agreed to the requirements of all the multilateral agreements under the framework of the WTO. One of the fundamental commitments undertaken by India in case of a measure taken against a sudden surge in imports of a product f...

The Social Welfare Surcharge conundrum


By Nivedha Mohan
 
The raging dispute on levy of piggy-back cesses such as education cesses, where duty payments were made by debit to the duty credit scrips such as DEPB scrips, is yet to settle down. The controversy has come back with a renewed vigor under the present MEIS duty credit regime and the Social Welfare Surcharge (SWS) levy....

Amendment to Section 12(8) of the IGST Act – Simplifying or complicating?


By Jayesh Talreja and Chaitanya Bhatt
 

Goods and Services Tax, which was touted as a single tax reform, has completed two years in the country. It is needless to say that GST was never a perfect taxation system. There were a number of shortcomings with respect to the GST provisions and on the administratio...

SEZs whether eligible constituent of “Domestic Industry” under Indian trade remedial laws?


By Vikram Agarwal and Greetika Francis

A policy was introduced on 1st April 2000 by the central government for setting up of Special Economic Zones (“SEZ”) in the country with a view to provide an internationally competitive and hassle-free environment for exports. Units may be set ...

Conundrum of employer-employee relation – HR policies and GST implications


By Astha Sinha and Nirav S. Karia
 

Flow of consideration in any form to an employee from his employer has always been a subject of dispute as far as taxation laws are concerned. While exemption from indirect taxes on services provided by the employee to the employer is well codified, there is always ambigu...

Keeping the cash in check


By Shashank Sharma

The Government of the present day, continuing from its previous tenure, has placed emphasis on harnessing the power of information technology in improving the governance in the country. One of the prime examples of the Government’s E-Governance Policy would be the introduction ...

Anti-dumping duty on imports of certain rubber chemicals - A Catch-22 situation for Designated Authority


By Neeraj Chhabra
     
Anti-dumping duty on the imports of certain rubber chemicals from China PR and Korea RP was originally recommended by the Designated Authority vide final findings dated 1st October 2008 and was implemented vide Customs Notification dated 12th December 2008. Sunset review i...

Better late than never – A sigh of relief for real estate developers


By Narendra Kumar Singhvi

The real estate industry has witnessed high litigation rate, considering the number of indirect taxes payable by the sector prior to GST. Prior to GST, a real estate developer was required to pay various taxes including Service Tax, VAT, Central Excise, Entry Tax, LBT, Octroi, etc. and the credits of such taxes were not ...

Coverage of redemption fine under Sabka Vishwas (Legacy Dispute Resolution) Scheme


By  Atul Gupta

After introducing the National Tax Litigation Policy to reduce the litigation from the Central Government side by prescribing monetary limits upto which the Government restricted filing of appeals before each appellate authority from the stage of Commissioner (A) to the Supreme Court, the Central Government has now propos...

Tax Incentives for Affordable Housing: An Analysis


By Tanmay Bhatnagar
 

In her Budget speech, the Finance Minister spoke about the Government’s goal of achieving the objective of “Housing for All” by 2022. In pursuance of the same, the Government had launched two schemes in 2015 - the Pradhan Mantri Awas Yojna – Gramin (PMAY-G) and ...

Recourse available against order passed by Appellate AAR under GST


By  Nagesh Jadhav

The provisions of GST law allow a person to apply for advance ruling to get specific points clarified from the Authority for Advance Ruling (“AAR”). The AAR is required to issue ruling stating the position of law on the question raised in the application. However, if the applicant is not satisfied with the ...

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