
Tarun Jain (Tax Practitioner)
A column by Tarun Jain on Taxation Law




‘Tax Sparing’ under Indian Tax Treaties: Delhi High Court Expounds the Law
By Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 66

Fixed Establishment: The Indirect Tax Avatar
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 60

Circumscribing Non Obstante Clauses: Tracing the New Jurisprudence
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 52

Tax versus Fee: Are they Mutually Exclusive? Not always!
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 45

Fork in the Road: The Curious Case of Bifurcated Jurisdiction in Indirect Tax Appellate Structure
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 28

Compensatory Taxes are Dead: Long Live Compensatory Taxes
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 20

Budget 2023: India Further Expands Tax Net on Digital Services
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 17

Accrued Versus Contingent Tax Liabilities: Accentuating Contractual Shifting of Tax Incidence
by Tarun Jain
Cite as: 2023 SCC OnLine Blog Exp 1

Scope of Agent’s Authority in Dealings with Third Parties: Revisiting the Debate Through the Tax Prism
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 85

Tax Exemptions for Charities: Supreme Court Expounds the Law
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 79



Estimating Tax Deduction at Source: An Unending Controversy
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 60

Classification of Services: A Vexed Question in GST Laws
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 54

Substance Over Form: Debate Enters Indirect Tax Regime
by Tarun Jain
Cite as: 2022 SCC OnLine Blog Exp 45

Sustaining Incorrect Reassessment Notices: A Critique of Recent Supreme Court Decision
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 41

To Appeal or Not to Appeal? Curious Case of Anti-Dumping Duty not Levied
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 30