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


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





Substance Over Form: Debate Enters Indirect Tax Regime
Background Without elaborating how and why, the Supreme Court recently declared that it “has consistently applied one test: substance over form” to
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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

Relevance of Claimant’s Blemished Conduct: New Juridical Expositions on Contests Against State
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 24

India Proposes to Tax Crypto Assets: A Review
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 12



Judicial Slugfest on Applicability of New Provisions for Reopening of Assessments under Income Tax Law: An Overview
by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 84

Supreme Court emphasises on Simplification of Tax Law
by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 72

Composite and Mixed Supplies under GST: Demystifying the Conceptual Tenets
by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 66



Exemption versus Zero rating: Demystifying non-taxable supplies under Goods and Services Tax
by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 38