More Articles

1. Home
2. More Articles

Beyond Bundling: Composite vs Mixed Supply and the Resurgence of Dominant Intention under GST

Merger of branches - A transfer of business on going concern basis?

Regulation is not Commerce: Why Statutory Fees collected by Regulators cannot be...

Smoke & Screens - How Finance Bill 2026 recalibrates NCCD on Tobacco and STT...

Foreign Assets Disclosure gets a fresh window under Finance Bill, 2026 - Concluding Part II

When Stability Meets Surprise: The Madras HC interpretation of “Net ITC”

Foreign Assets Disclosure gets a fresh window under Finance Bill, 2026 - Part I

The Customs Tariff Act decoded - Understanding its Structure, Schedules and Legislative Vision...

The Black Money Act Recalibrated: Decoding the proposed amendments under the...

Finance Bill, 2026 and The Customs Act, 1962 - What changes, Why it matters

Proposed amendment to Section 1 of the Customs Act - Jurisdictional Overreach on the High Seas

Key Highlights of Union Budget 2026-27 - Changes under GST Law

BUDGET 2026 - Summary of 92 Changes

Limitation for filing appeals under GST - Whether time spent in Rectification Proceedings...

From Implementation to Experience: Why Budget 2026 should focus on refinement

When an ‘Exemption’ becomes a Tax: SEZ Electricity, Customs Duty and the...

Section 75(7) of the CGST Act - Judicial Guardrails against travelling beyond the Show Cause Notice

DGFT’s eBRC: Navigating the New Digital Compliance Framework for Export Realisations

Telangana High Court strikes down mandatory Same-Month ISD Distribution under Rule 39(1)(a)

Supreme Court decides on interpretation of Section 5 of the Limitation Act...