Experts CornerTarun Jain (Tax Practitioner) Substance Over Form: Debate Enters Indirect Tax Regime by Tarun Jain Cite as: 2022 SCC OnLine Blog Exp 45 Click to share on Facebook (Opens in new window) Facebook Click to share on X (Opens in new window) X Click to share on LinkedIn (Opens in new window) LinkedIn Click to share on WhatsApp (Opens in new window) WhatsApp Click to share on Telegram (Opens in new window) Telegram More Click to print (Opens in new window) Print Click to email a link to a friend (Opens in new window) Email Click to share on Reddit (Opens in new window) Reddit