E-way bill : Emerging disputes and Way forward

E-way bill : Emerging disputes and Way forward

Major disputes being faced by taxpayers vis-à-vis e-way bill compliances, its legal sanctity and way forward that a taxpayer may consider adopting. The GST law allows Proper Officer to intercept vehicles carrying goods for verification of documents such as e-way...
Intermediary Service :: Key tests for determination

Intermediary Service :: Key tests for determination

This update intends to discuss the vexed issue of intermediary service where lot of confusion persists in the industry as well as the tax authorities on its coverage. We attempt to lay down relevant tests to determine when will a service qualify as intermediary...
Fiscal incentives granted by various State Governments

Fiscal incentives granted by various State Governments

Due to the federal governing structure in India, the State Governments (in addition to the Central Government) continue to scale up the level of industrialization in their region. To attain this objective, the State Governments formulate industrial policies and offer...