INSIGHTS
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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.
LATEST INSIGHTS
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
Edition 2 - August 2023
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
Clarifications emanating from the 50th GST Council Meeting
Key Proposal from 50th Meeting of the GST Council
Indirect Tax Alert - 06 July 2023
Intimation towards difference in tax liability reported in GST returns
Edition 1 - July 2023
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
Regulatory Alert - 10 March 2023
Crypto assets brought within the ambit of PMLA
GST changes post 48th GST council meeting
Key Proposals from GST Council Meeting
Direct Tax Alert - 07 December 2022
Mumbai ITAT rules on demerger of Financial Services business
Indirect Tax Alert - 03 November 2022
GST DRC-03 not a valid mode for making pre-deposit
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
Guidelines for filing or revising Form Tran-1 / Tran-2
Regulatory Alert - August 29, 2022
Supreme Court holds that benami law provisions cannot be applied retrospectively
Guidelines for issuance of summons and arrest
Regulatory Alert - 24 August 2022
New Regime on Overseas Investments
Clarifications on GST related issues
Litigation Alert - 04 August 2022
IEC only required at the time of filing of SEIS application
Direct Tax Alert - 13 July 2022
Supreme Court holds filing of declaration within time limit mandatory for foregoing benefit under section 10B
Recent clarifications on GST related issues
Key Proposals From 47th GST Council Meeting
Direct Tax Alert - 17 June 2022
CBDT releases guidelines on withholding tax requirements on provision of benefit or perquisite
Litigation Alert - 24 May 2022
No GST payable on ocean freight under reverse charge
Litigation Alert - 23 May 2022
Service Tax leviable on secondment arrangements
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
Dimensions - 138th Edition
Direct Tax Alert - 05 April 2022
Bombay High Court quashes reassessment notices issued on or after 1 April 2021
Direct Tax Alert - 28 March 2022
Lok Sabha clears Finance Bill, 2022 with amendments
Dimensions - 137th Edition
Dimensions - 136th Edition
Direct Tax Alert - 25 February 2022
Supreme Court denies deduction in respect of incentives / freebies offered to medical practitioners
Dimensions - 135th Edition
Dimensions - 134th Edition
Direct Tax Alert - 12 January 2022
Supreme Court revives extension of limitation period for judicial and quasi-judicial proceedings
Regulatory Alert - 10 January 2022
Production Linked Incentive Scheme for Textiles
Important GST changes from January 1, 2022
Direct Tax Alert - 30 December 2021
CBDT notifies modified Faceless Appeal Scheme
Direct Tax Alert - 27 December 2021
OECD publishes model Global Anti-Base Erosion (‘GloBE’) rules
Navigating the OECD’s Two-Pillar Approach
December 2021
Dimensions - 133rd Edition
Dimensions - 132nd Edition
Regulatory Alert - 12 November 2021
Production Linked Incentive Scheme for Specialty Steel
Dimensions - 131st Edition
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’)
Dimensions - 130th Edition
Dimensions - 129th Edition
Dimensions - 128th Edition
Dimensions - 127th Edition
Regulatory Alert - 29 September 2021
Production Linked Incentive Scheme for Auto Industry
Indirect Tax Alert - 22 September 2021
Clarifications on GST related issues
Dimensions - 18 September 2021
Dimensions - 126th Edition
Litigation Alert - 15 September 2021
Apex court ruling rejects refund of Input services under section 54(3)
Dimensions - 04 September 2021
Dimensions - 125th Edition
Dimensions - 124th Edition
Direct Tax Alert - 20 August 2021
Debentures issued in lieu of accrued interest deductible under section 43B
Regulatory Alert - 17 August 2021
Draft rules/regulations on Overseas Direct Investment
Dimensions - 123rd Edition
Litigation Alert - 10 August 2021
Rate of tax for supplies to marine sector
Litigation Alert - 09 August 2021
No interest on wrongly availed Input Tax Credit
Dimensions - 122nd Edition
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
Dimensions - 121st Edition
Fund Management in Singapore Tax and regulatory landscape
July 2021
Litigation Alert - 23 July 2021
GST implications for reimbursement of discounts
Dimensions - 120th Edition
Litigation Alert - 14 July 2021
Payment of damages not liable to service tax
Litigation Alert - 13 July 2021
Venture capital funds registered as trust are liable to service tax
Dimensions - 119th Edition
Dimensions - 118th Edition
Regulatory Alert - 21 June 2021
Production Linked Incentive Scheme for Pharmaceuticals
Dimensions - 117th Edition
Regulatory Alert - 15 June 2021
Production Linked Incentive Scheme for White Goods (Air Conditioners and LED Lights) Manufacturers in India
Dimensions - 116th Edition
Indirect Tax Alert - 08 June 2021
Standard operating procedure for EOU, STPI and EHTP units
Regulatory Alert - 05 June 2021
Production Linked Incentive Scheme for Telecom and Networking Products Manufacturing Industry
Dimensions - 115th Edition
Indirect Tax Alert - 03 June 2021
Production-Linked Incentive ('PLI') Scheme for Automobiles and Auto Components
Dimensions - 114th Edition
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
International Tax Review - 19 May 2021
Dimensions - 113th Edition
Dimensions - 112th Edition
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
Dimensions - 111th edition
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
Externalisation and SPAC listings in the Indian Context
April 2021
Dimensions - 110th edition
Dimensions - 109th edition
Dimensions - 108th edition
Direct Tax Alert - 08 April 2021
Supreme Court strikes down automatic vacation of stay granted by ITAT as unconstitutional
Direct Tax Alert - 24 March 2021
Key amendments to Finance Bill, 2021 at enactment stage
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
Dimensions - 107th edition
Litigation Alert - 09 March 2021
Guidelines for determination of GST liability under section 73 and 74 of the CGST – Kerala GST Department
Dimensions - 106th edition
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
Dimensions - 105th edition
Dimensions - 104th edition
Equalisation Levy - Taxing cross-border e-commerce transactions
February 2021
Singapore News Alert - February 2021
News Alert on the 2021 Singapore Budget and Other Recent Tax Developments
Dimensions - 103rd edition
Change in rules in determining residency of a person as per the Tax Treaty
February 2021
Depreciation On Goodwill - The Road Ahead
February 2021
Dimensions - 102nd edition
Dimensions - 101st edition
Regulatory Alert - 25 January 2021
Reserve Bank of India releases discussion paper on revised regulatory framework for NBFCs – A Scale-Based Approach
Dimensions - 100th edition
Dimensions - 99th edition
Dimensions - 98th edition
Dimensions - 97th edition