1. Why treaty entitlement matters in cross-border structuresDouble Taxation Avoidance Agreements are central to the functioning of international commerce. A taxpayer earning income across borders may otherwise be exposed to tax in more than one country: one country may tax because the income arises within its territory...
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CA, CS, CMA
First-time Adoption of Ind AS: Moving Joint Ventures from Proportionate Consolidation to the Equity Method
1. Context: Why this transition mattersA recurring issue for Indian companies adopting Ind AS for the first time is the treatment of joint ventures in...
GST
Section 74 Cannot Be Built on Supplier Doubt Unless Purchaser Fraud Is Shown
The decision in Additional Commissioner, Grade 2 and Another v. M/s Safecon Lifesciences Private Limited, (2026) TaxCorp(GST) 70124 (SC), though conta...
GST
DGGI Adjudication and GSTAT Appeals: CBIC’s Emerging Shift from CAA-Centric Control to Taxpayer-Based Jurisdiction
1. Why Circular No. 256/02/2026-GST matters beyond procedureCircular No. 256/02/2026-GST dated 25.07.2026 has been issued by the CBIC to prescribe the...
GST
Inverted Duty Refund: Same Rate on Main Input and Output Is Not a Ground to Reject Section 54(3) Claim
Madras High Court Re-centres the Refund Test on the StatuteThe decision of the Madras High Court in M/s Vindhya Spinning Mills Private Limited v. The...
GST
GST Litigation Updates: Filing, Service and the Discipline of Follow-up
Two recent developments in GST litigation highlight a common theme: procedural compliance does not end with the first step. In one matter, the GST App...
GST
Cost Intelligence for Digital India: Recasting ICIS as a Strategic Tool for Cost, Compliance and Tax Governance
AbstractCost management was traditionally designed around control: standard costs, budgets, variance reports and post-event corrective action. These m...
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