Tarun Jain (Tax Practitioner)

Experts CornerTarun Jain (Tax Practitioner)

Privity of Consideration: A Contractual Doctrine Seeking to Find Space in GST Law

by Tarun Jain†

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Experts CornerTarun Jain (Tax Practitioner)

Estimating Tax Deduction at Source: An Unending Controversy

by Tarun Jain†

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Experts CornerTarun Jain (Tax Practitioner)

Classification of Services: A Vexed Question in GST Laws

by Tarun Jain†

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Experts CornerTarun Jain (Tax Practitioner)

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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Experts CornerTarun Jain (Tax Practitioner)

Sustaining Incorrect Reassessment Notices: A Critique of Recent Supreme Court Decision

by Tarun Jain†

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Experts CornerTarun Jain (Tax Practitioner)

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

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Experts CornerTarun Jain (Tax Practitioner)

Relevance of Claimant’s Blemished Conduct: New Juridical Expositions on Contests Against State

by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 24

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Experts CornerTarun Jain (Tax Practitioner)

India Proposes to Tax Crypto Assets: A Review

by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 12

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Experts CornerTarun Jain (Tax Practitioner)

Claiming Refund Sans Challenge to Assessment in Customs Law: The Controversy Explained

by Tarun Jain†

Cite as: 2022 SCC OnLine Blog Exp 4

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Experts CornerTarun Jain (Tax Practitioner)

What’s There in the Name? Exploring Relevance of Nomenclature in Tax Laws

by Tarun Jain†

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Experts CornerTarun Jain (Tax Practitioner)

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

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Experts CornerTarun Jain (Tax Practitioner)

Supreme Court emphasises on Simplification of Tax Law

by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 72

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Experts CornerTarun Jain (Tax Practitioner)

Composite and Mixed Supplies under GST: Demystifying the Conceptual Tenets

by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 66

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Experts CornerTarun Jain (Tax Practitioner)

Balancing Taxpayer Rights while protecting Interests of Revenue: A case comment on Supreme Court decision clarifying provisional attachment mechanism under GST Laws

by Tarun Jain†

Cite as: 2021 SCC OnLine Blog Exp 61

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Experts CornerTarun Jain (Tax Practitioner)

Is Dividend Distribution Tax a Tax on Income of Shareholder? The Debate Continues

by Tarun Jain†

Cite as: 2021 SCC OnLine Blog Exp 54

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Experts CornerTarun Jain (Tax Practitioner)

Exemption versus Zero rating: Demystifying non-taxable supplies under Goods and Services Tax

by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 38

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Experts CornerTarun Jain (Tax Practitioner)

Can a single transaction give rise to tax consequences?

by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 28

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Experts CornerTarun Jain (Tax Practitioner)

ITAT’s power to grant stay: Is the Supreme Court decision in Pepsi Foods the last word?

by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 24

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Experts CornerTarun Jain (Tax Practitioner)

Interpretation of fiscal exemptions: Another debate commences?

by Tarun Jain†

Cite as: 2021 SCC OnLine Blog Exp 14

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Experts CornerTarun Jain (Tax Practitioner)

Revisiting General Anti-Avoidance Rules in Income Tax Law

by Tarun Jain†

Cite as: 2021 SCC OnLine Blog Exp 9

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