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Tarun Jain (Tax Practitioner)

A column by Tarun Jain on Taxation Law

GST on online gaming
Experts CornerTarun Jain (Tax Practitioner)

GST on Online Gaming: Unravelling the Shades of India’s Leading Tax Controversy

by Tarun Jain*

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Published on May 1, 2025May 1, 2025By Editor
Leave a comment696 views
Income Tax Bill 2025
Experts CornerTarun Jain (Tax Practitioner)

Tax Treaty Override? A Critical Review of Income-Tax Bill, 2025

by Tarun Jain*

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Published on April 17, 2025April 17, 2025By Bhumika Indulia
Leave a comment580 views
Tax Officers' Arrest Powers
Experts CornerTarun Jain (Tax Practitioner)

Tax Officers’ Arrest Powers: Supreme Court Expounds the Law

by Tarun Jain*

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Published on March 6, 2025March 26, 2025By Bhumika Indulia
Leave a comment967 views
India's New Tax Policy Mantra
Experts CornerTarun Jain (Tax Practitioner)

“As is Where is” Basis: India’s New Tax Policy Mantra

by Tarun Jain*

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Published on February 8, 2025March 3, 2025By Bhumika Indulia
Leave a comment770 views
Taxing expenses incurred by service recipient
Experts CornerTarun Jain (Tax Practitioner)

Taxing Expenses Incurred by Service Recipient: A Vexed Question in GST Valuation Paradigm

by Tarun Jain*

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Published on January 2, 2025January 2, 2025By Bhumika Indulia
Leave a comment1465 views
Property tax implication
Experts CornerTarun Jain (Tax Practitioner)

Shades of Immovability: Supreme Court Delineates the Distinction between Movable and Immovable Property for Tax Purposes

by Tarun Jain*

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Published on December 4, 2024December 4, 2024By Bhumika Indulia
1 Comment2944 views
Tax Investigators can Adjudicate
Experts CornerTarun Jain (Tax Practitioner)

Tax Investigators can Adjudicate Too? Deconstructing the Recent Supreme Court Verdict

by Tarun Jain*

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Published on November 12, 2024November 12, 2024By Bhumika Indulia
Leave a comment1893 views
Permanent Establishment in International Taxation
Experts CornerTarun Jain (Tax Practitioner)

Revisiting Distinct Status of Permanent Establishment in International Taxation

by Tarun Jain*

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Published on October 7, 2024October 7, 2024By Bhumika Indulia
1 Comment2488 views
Incidence and measure of Tax
Experts CornerTarun Jain (Tax Practitioner)

De-Hyphenating “Incidence” and “Measure” of Tax: Time Ripe for a Relook?

by Tarun Jain*

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Published on September 10, 2024September 10, 2024By Bhumika Indulia
Leave a comment2326 views
States and Taxation of Mineral Rights and Land
Experts CornerTarun Jain (Tax Practitioner)

States’ Taxation of Mineral Rights and Land: Supreme Court Expounds the Law

by Tarun Jain*

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Published on August 2, 2024August 2, 2024By Bhumika Indulia
Leave a comment5593 views
Monetary Limit Instructions
Experts CornerTarun Jain (Tax Practitioner)

GST Monetary Limit Instructions: A Futile Attempt to Curb Government Litigation

by Tarun Jain†

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Published on July 2, 2024July 2, 2024By Bhumika Indulia
Leave a comment4198 views
Intermediary under GST Laws
Experts CornerTarun Jain (Tax Practitioner)

Intermediary under GST Laws: A Bane for Indian Service Exporters

by Tarun Jain†

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Published on June 6, 2024June 6, 2024By Bhumika Indulia
Leave a comment5336 views
Annul Property Transfers
Experts CornerTarun Jain (Tax Practitioner)

Tax Authorities’ Empowerment to Annul Property Transfers: A Revisit

by Tarun Jain†

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Published on May 3, 2024May 3, 2024By Bhumika Indulia
1 Comment3272 views
GST Laws
Experts CornerTarun Jain (Tax Practitioner)

Waiver of Penalty Under GST Laws: Building a Case for the Taxpayers

by Tarun Jain*
Cite as: 2024 SCC OnLine Blog Exp 27

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Published on April 3, 2024April 19, 2024By Bhumika Indulia
Leave a comment5981 views
Tax Arbitration
Experts CornerTarun Jain (Tax Practitioner)

Tax Arbitration in India: Scope and Trends

by Tarun Jain†
Cite as: 2024 SCC OnLine Blog Exp 23

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Published on March 5, 2024April 18, 2024By Bhumika Indulia
1 Comment5435 views
bilateral investment treaties
Experts CornerTarun Jain (Tax Practitioner)

Reviving BITs: Reimaging Tax Paradigm

by Tarun Jain*
Cite as: 2024 SCC OnLine Blog Exp 16

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Published on February 14, 2024May 3, 2024By Bhumika Indulia
1 Comment2520 views
Tax Residency Certificate
Experts CornerTarun Jain (Tax Practitioner)

Tax Residency Certificate and Benefit of Tax Treaties in India: The Debate Reignited

by Tarun Jain*
Cite as: 2024 SCC OnLine Blog Exp 7

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Published on January 16, 2024January 18, 2024By Bhumika Indulia
Leave a comment4963 views
United Nations Enters Fray
Experts CornerTarun Jain (Tax Practitioner)

United Nations Enters Fray: Winds of Change in International Tax System

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 87

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Published on December 14, 2023December 22, 2023By Bhumika Indulia
1 Comment2624 views
show-cause notice
Experts CornerTarun Jain (Tax Practitioner)

Reflections on Criticality of Show-Cause Notice in Tax Laws

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 80

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Published on November 16, 2023December 22, 2023By Bhumika Indulia
Leave a comment8356 views
Online Money Gaming
Experts CornerTarun Jain (Tax Practitioner)

Online Money Gaming Under GST: The “Goods” Conundrum!

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 76

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Published on October 7, 2023December 22, 2023By Bhumika Indulia
Leave a comment4158 views

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