Nitya’s insight on anti-profiteering measures under the GST law 1. INTRODUCTION OF GSTTill June 30, 2017, India was marred by multiple indirect taxes that were levied at distinct points in a supply chain. This not only restricted the free flow of credit but also led...
Union Budget 2017- Key indirect tax Proposal Union Budget, 2017, as expected, saw limited changes being made in indirect taxes. With GST transition in mind, the Finance Minister played safe by maintaining a status-quo. To ensure economic growth (specifically post...
Top 100 Indirect Tax Rulings of 2017 Expert’s Take on Ruling CENVAT Credit Rules, 2004 (‘Credit Rules’) forming a self-contained code, comprehensively provide for availment, utilisation, transfer and restrictions on availment and utilisation of...
No Service Tax on Tax Deducted at Source – An Interesting Proposition The issues involving interplay of direct and indirect tax laws are often complex, as one is a tax on income while the other is a transaction tax. For resolving such issues, the concept of one...
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