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Tax Amicus: September 2019

While the 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.

Tax Amicus: August 2019

The first article in this issue of Tax Amicus deals with GST implications on provision of various facilities by the employer to the employee.

Tax Amicus: July 2019

Better late than never – A sigh of relief for real estate developers By Narendra Kumar Singhvi The first article in this issue of Tax Amicus highlights the impact of recent decision of the Gujarat Hi

Tax Amicus: June 2019

GST 3.0 – The way forward! By Brijesh Kothary GST is entering third year and priority of the government is now shifting from implementation to securing revenue. However, what has taken au

Tax Amicus: May 2019

ITC reversal on sale of used capital goods By Tushar Mittal GST law is moving towards its second anniversary yet most taxpayers are facing challenges in implementation

Tax Amicus: April 2019

Expenses incurred on CSR – Not so GST friendly? By Koushal Sonthalia Corporate Social Responsibility (CSR) activities are mandatory under Companies Act, 2013. Companies may incur expenses o

Tax Amicus: March 2019

Breaking the credit chain – An avenue to boost revenue? By Brajesh Kothary The conditions, as recommended by the GST Council in its meeting held on 19-3-2019, bar builders from taking ITC on goods an

Tax Amicus: February 2019

Liability to pay interest – An interesting interpretation By Rahul Jain & Rohan Muralidharan First article in this issue of Tax Amicus deals with the issue as to whether interest needs to be paid o

Tax Amicus: January 2019

Inverted duty structure in exports – Perplexity in refund By Chaitanya R. Bhatt & Saurabh Malpani The provisions of CGST provide appropriate relief via refund that can be applied under section 54(

Tax Amicus: December 2018

Liaison office in India – The GST connection By Nirali Akhani A liaison office acts as a communication channel between the foreign company/investor and prospective buyers/ customers or pros

Tax Amicus: November 2018

Reversal of credit on write-off under GST – Open issues By Nirav S. Karia & Nivedita Agarwal CGST Act provides for specific situations where input tax credit of the GST paid cannot be availed. One of

Tax Amicus: October 2018

TDS under GST law – Certain issues By Tushar Mittal Recently, the provisions relating to deduction of tax at source (TDS) under GST law have been made effective. The article in this issue of Tax Amicus