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Conceived by our team of professionals, Dhruva Insights give you a bold and fresh perspective on topical issues from the Tax and Regulatory landscape.
Litigation Alert - 21 September 2023
Patna High Court upholds constitutional validity of Section 16(4) of the CGST Act
Introduction of new ledger for reporting of ITC Reversal and Re-claim
Litigation Alert - 28 August 2023
Recipient not entitled for ITC unless tax is paid by the supplier
Litigation Alert - 07 August 2023
Recipient cannot be deprived of ITC unless actions taken against the supplier
Litigation Alert - 04 August 2023
Apex Court upholds non-payment of interest and penalty on additional duties of customs
Litigation Alert - 27 July 2023
Andhra Pradesh High Court upholds Constitutional validity of Section16(4) of the CGST Act
Indirect Tax Alert - 25 July 2023
An Amnesty Scheme by the State Government of Karnataka for the Pre-GST Tax Disputes
Indirect Tax Alert - 06 July 2023
Intimation towards difference in tax liability reported in GST returns
International Tax Review, 31 May 2023
India’s Union Budget 2023-24 – an overview of important amendments in direct tax laws
Litigation Alert - 23 May 2023
Sales tax on credit notes issued to dealers for spare parts replaced under warranty
Litigation Alert - May 10, 2023
Apex Court upholds the validity of pre-import condition in Advance Authorization scheme
Litigation Alert - 05 May 2023
Recipient of goods / services is also entitled to seek advance ruling under GST
Transfer Pricing Alert - 02 May 2023
Supreme Court rules on ‘substantial question of law’ in transfer pricing cases
Litigation Alert - 02 May 2023
Amendment of Bill of Entry permissible for refund of excess duty paid
Regulatory Alert - 26 April 2023
Gujarat HC rules on various stamp duty issues relating to scheme of arrangement inter-alia holding that composite scheme is one single instrument, allowing set off of stamp duty paid in another state etc.
Direct Tax Alert - 18 April 2023
Supreme Court determines residential status of company based on de-facto control and management
Direct Tax Alert - 17 April 2023
No penalty under Section 271C leviable on belated payment of withholding taxes – Supreme Court
Litigation Alert - 14 April 2023
Designs imported in paper form are taxable as “services” and not “goods”
Direct Tax Alert - 13 April 2023
Supreme Court denies deduction under section 80-IB with respect to receipts under Duty Drawback Scheme and on transfer of DEPB
Litigation Alert - 21 March 2023
Burden of proving correctness of ITC claim lies upon the purchasing dealer
Direct Tax Alert - 07 December 2022
Mumbai ITAT rules on demerger of Financial Services business
Direct Tax Alert - 03 November 2022
Supreme Court explains law on taxability of charitable institutions
Indirect Tax Alert - 05 October 2022
Amendments to the GST legislation effective October 01, 2022
Litigation Alert - 04 October 2022
Use of ITC for payment of pre-deposit under GST remains a controversy
Direct Tax Alert - 15 September 2022
CBDT releases additional guidelines for tax withholding on benefit and perquisite
Regulatory Alert - August 29, 2022
Supreme Court holds that benami law provisions cannot be applied retrospectively
Direct Tax Alert - 13 July 2022
Supreme Court holds filing of declaration within time limit mandatory for foregoing benefit under section 10B
Direct Tax Alert - 17 June 2022
CBDT releases guidelines on withholding tax requirements on provision of benefit or perquisite
Litigation Alert - 11 May 2022
Actual value of land not liable to GST holds Gujarat High Court
Direct Tax Alert - May 06, 2022
Supreme Court reverses High Court rulings to restore 90,000 reassessment
Direct Tax Alert - 05 April 2022
Bombay High Court quashes reassessment notices issued on or after 1 April 2021
Direct Tax Alert - 25 February 2022
Supreme Court denies deduction in respect of incentives / freebies offered to medical practitioners
Direct Tax Alert - 12 January 2022
Supreme Court revives extension of limitation period for judicial and quasi-judicial proceedings
Direct Tax Alert - 27 December 2021
OECD publishes model Global Anti-Base Erosion (‘GloBE’) rules
Direct Tax Alert - 11 November 2021
Mumbai Tribunal rules on scope of Black Money Act in respect of undisclosed foreign bank accounts held in the past
Litigation Alert - 01 November 2021
Apex Court disallows refund claim filed by Bharti Airtel –Restricts rectification of ‘prior period’s’ GSTR - 3B
Regulatory Alert - 26 October 2021
Reserve Bank of India releases revised regulatory framework for NBFCs –Scale-Based Regulations (‘SBR’ or ‘Regulations’)
Litigation Alert - 15 September 2021
Apex court ruling rejects refund of Input services under section 54(3)
Direct Tax Alert - 20 August 2021
Debentures issued in lieu of accrued interest deductible under section 43B
Retrospective applicability of Indirect Transfer provisions proposed to be withdrawn
Direct Tax Alert - 06 August 2021
Karnataka High Court allows additional claim of loss in reassessment proceedings
Litigation Alert - 13 July 2021
Venture capital funds registered as trust are liable to service tax
Regulatory Alert - 15 June 2021
Production Linked Incentive Scheme for White Goods (Air Conditioners and LED Lights) Manufacturers in India
Regulatory Alert - 05 June 2021
Production Linked Incentive Scheme for Telecom and Networking Products Manufacturing Industry
Indirect Tax Alert - 03 June 2021
Production-Linked Incentive ('PLI') Scheme for Automobiles and Auto Components
Direct Tax Alert - 26 May 2021
CBDT notifies rule for computation of deemed consideration under a slump sale
Regulatory Alert - 24 May 2021
Production Linked Incentive Scheme for the Food Processing Industry
A closer look at India’s Union Budget 2021: Tax incentives set to attract global investors
Direct Tax Alert - 05 May 2021
Supreme Court holds that deduction under section 80-IA need not restricted to Business Income
Direct Tax Alert - 05 May 2021
CBDT notifies threshold for Significant Economic Presence test
Direct Tax Alert - 04 May 2021
Mumbai Tribunal upholds doctrine of impossibility of performance for withholding tax on pre-2012 transaction involving indirect transfer of shares
Regulatory Alert - 01 May 2021
Supreme Court rules on status of tax and other statutory dues under IBC
Direct Tax Alert - 26 April 2021
Delhi High Court invokes Most Favored Nation clause and applies 5% withholding tax on dividend income under India- Netherlands Tax Treaty
Direct Tax Alert - 08 April 2021
Supreme Court strikes down automatic vacation of stay granted by ITAT as unconstitutional
Litigation Alert - 12 March 2021
Customs Law: DRI officers do not constitute ‘proper officer’; show cause notices issued by DRI being without authority of law, set aside
Litigation Alert - 09 March 2021
Guidelines for determination of GST liability under section 73 and 74 of the CGST – Kerala GST Department
Direct Tax Alert - 03 March 2021
Supreme Court decides on the issue of taxation of payment for purchase of software from foreign companies in favour of taxpayers
Equalisation Levy - Taxing cross-border e-commerce transactions
Singapore News Alert - February 2021
News Alert on the 2021 Singapore Budget and Other Recent Tax Developments
Change in rules in determining residency of a person as per the Tax Treaty
Regulatory Alert - 25 January 2021
Reserve Bank of India releases discussion paper on revised regulatory framework for NBFCs – A Scale-Based Approach