Taxation Law

India Mandatory Arbitration Mutual Agreement OECD

Mutual Agreement Procedure vs. Mandatory Binding Arbitration: India’s Stance on Non-Judicial Remedies in DTAAs

In this post, the authors aim to scrutinise the Indian stance on non-judicial remedies of bilateral tax treaties. In doing so, the authors analyse the particulars of Mutual Agreement Procedures and Mandatory Binding Arbitrations, in the context of Indian reservations and OECD recommendations.

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Taxation Cryptocurrency Bitcoin GST

Taxation of Cryptocurrency Under the GST Regime (Part III)

In Part III, which is the final part, the author has tried to categorize bitcoins into the pre-existing categories of money, service, and consideration. Further, while concluding this three-part blog, the author suggests how the legislature can clear the legal ambiguity surrounding bitcoins.

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Taxation Cryptocurrency Bitcoin GST

Taxation of Cryptocurrency Under the GST Regime (Part I)

In this three-part blog , the author analyses whether cryptocurrencies can be taxed under the GST regime in India.
In Part I, the author explains the nuances of Blockchain, Cryptocurrency, and Bitcoins and further analyses the approach of Indian Regulatory bodies with respect to these virtual currencies.

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Taxation and Other Laws Amendment

Breaking down the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

Considering the current economic and socio conditions prevailing not only in India, but across the world, the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 (“the Ordinance”) was promulgated in March, 2020 to provide certain relaxations in the provisions of the specified acts with respect to the time limits, compliances, waiving of penalties etc. In this post, the author highlights the main features of the Act.

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