‘Tax Sparing’ under Indian Tax Treaties: Delhi High Court Expounds the Law
By Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 66
Tarun Jain (Tax Practitioner)
A column by Tarun Jain on Taxation Law
Fixed Establishment: The Indirect Tax Avatar
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 60
Circumscribing Non Obstante Clauses: Tracing the New Jurisprudence
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 52
Tax versus Fee: Are they Mutually Exclusive? Not always!
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 45
Fork in the Road: The Curious Case of Bifurcated Jurisdiction in Indirect Tax Appellate Structure
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 28
Compensatory Taxes are Dead: Long Live Compensatory Taxes
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 20
Budget 2023: India Further Expands Tax Net on Digital Services
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 17
Accrued Versus Contingent Tax Liabilities: Accentuating Contractual Shifting of Tax Incidence
by Tarun Jain
Cite as: 2023 SCC OnLine Blog Exp 1
Scope of Agent’s Authority in Dealings with Third Parties: Revisiting the Debate Through the Tax Prism
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 85
Tax Exemptions for Charities: Supreme Court Expounds the Law
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 79
Estimating Tax Deduction at Source: An Unending Controversy
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 60
Classification of Services: A Vexed Question in GST Laws
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 54
Substance Over Form: Debate Enters Indirect Tax Regime
by Tarun Jain
Cite as: 2022 SCC OnLine Blog Exp 45
Sustaining Incorrect Reassessment Notices: A Critique of Recent Supreme Court Decision
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 41
To Appeal or Not to Appeal? Curious Case of Anti-Dumping Duty not Levied
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 30
Relevance of Claimant’s Blemished Conduct: New Juridical Expositions on Contests Against State
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 24
India Proposes to Tax Crypto Assets: A Review
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 12
