The digital age has transformed how businesses communicate, with WhatsApp, emails, and other messaging platforms now woven into daily operations. This shift has not gone unnoticed by tax authorities, who…
Timelines are the backbone of tax litigation. For taxpayers and practitioners, a single miscalculation of an appeal deadline can mean the difference between a fair hearing and a lost cause….
India’s capital gains exemption regime is designed to encourage taxpayers to reinvest their gains in productive assets—be it a new home or agricultural land. Yet, in real life, the process…
Duty Credit Scrips (DCS) have long been a cornerstone of India’s export promotion strategy, rewarding exporters under flagship schemes like MEIS, SEIS, and RoDTEP. While these scrips offer tangible financial…
Ocean freight is the backbone of India’s import economy. With over 90% of India’s trade by volume moving through sea routes, the cost and tax treatment of ocean freight directly…
Navigating GST Compliance: Relief for Exporters Facing Technical Lapses Exporters in India operate in a regulatory environment where even minor procedural missteps can trigger significant consequences. The recent Madras High…
India’s GST regime was designed to ensure seamless credit flow and avoid tax cascading. Yet, for many businesses, especially those dealing with similar input and output goods—like T-shirt printers and…
For every business and many individuals, TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) are not just routine tax formalities—they are the backbone of India’s tax collection…
The Calcutta High Court’s recent decision in Winsome Highrise Pvt. Ltd. & Anr. vs Union of India & Ors. has sent ripples through the Indian tax community. By setting aside…
Section 54F and the Changing Landscape of Capital Gains Exemption Section 54F of the Income Tax Act has long served as a vital relief for taxpayers looking to reinvest capital…
The New Era of GST Hearings in Delhi The Delhi GST Department has taken a decisive step towards modernising tax administration by mandating that all personal hearings—whether before Proper Officers…
I. Executive Summary & Introduction A. Brief Context: Evolution of India’s E-Way Bill System Since its rollout in 2018, the E-Way Bill system has been the backbone of India’s GST…