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GST – A look at certain grey areas in transition provisions

By Geetika Srivastava

The date of implementation of Goods & Services Tax (GST) is now certain and from 1st April, 2017, India will enter the new indirect tax regime bringing great deal of uniformity and robustness which will impact every business and industry. This leaves the industry with just a few months to prepare for the trans...

Do taxes cloud the novelty of SARs?

By Bharathi Krishnaprasad

Comparison between Stock Appreciation Rights and Employee Stock Option Plans

Conceptually different from the Employee Stock Option Plan a.k.a ESOP, a household term in India, Stock Appreciation Rights, also known as SARs are a novel way of rewarding the employees of an or...

Targeted dumping: An examination

By Prianka Mohan

Targeted dumping is dumping that is targeted at a certain purchaser, region or time period. The law permits the use of an alternative methodology for computation of the dumping margin if there is targeted dumping. The legal provisions relating to targeted dumping are set forth in Article 2.4.2 of the Agreement on Implementation o...

GST – A look at draft rules on registration and invoices

By Dr. G. Gokul Kishore

India is on the expressway in implementing the biggest reform ever in its indirect tax system. Till July, possibility of implementation of Goods & Services Tax (GST) was perceived as riddled with uncertainty but the Indian political parties have come together and ensured that the Indian Constitution stands amended to p...

Spending less than ALP can also have adverse implication

By Sumeet Khurana


A person resident of India under the Income-tax Act, 1961 (‘the IT Act’) is liable to tax in India on his global income [see end note 1].  The resident, when transacting with its Associated Enterprise (AE) is obliged to offer to tax, the income arising

Application of lesser duty rule in anti-dumping investigations

By Edouard Descotis

The Agreement on the Implementation of Article VI of the General Agreement on Tariffs and Trade (the “WTO Anti-Dumping Agreement”) provides that anti-dumping duties can be imposed on dumped imports that cause injury to the domestic industry. It also provides guidance to determine the level of remedy which, in any c...

Tax bonanza for Telecom companies?

By Sumeet Khurana


Honourable Delhi High Court in a recent decision [see End Note No. 1] has held that the deduction under Section 80-IA(2A) for telecommunication companies is also available with respect to various ancillary income such as liquidated damages, interest, sale of directories and extra-ordina...

GST – Designing a compliance friendly regime

By Iype Mathew


India is now poised to introduce its biggest indirect taxes reform by launching the Goods and Services Tax regime. GST when introduced will usher in a nationwide common market which is expected to be less intrusive, compliance friendly, and self-policing in nature. The passage o...

Causal Link Analysis: An Examination

By Prianka Mohan

The Indian anti-dumping authorities in recent findings in sunset review investigations concerning imports of Acetone [see end note 1] and Phenol [see end note 2] recommended the discontinuation of the duty as, among other things, factors other than dumped imports from the subject country were found to be responsible for the injur...

New Foreign Tax Credit Rules – certain grey areas

By Lakshmi Pavan

Recently, the Central Board of Direct Tax (‘CBDT’) has issued a notification [see end note 1] notifying Rules [see end note 2] for granting of Foreign Tax Credit (‘FTC’) to resident taxpayers on income earned in foreign jurisdiction (hereinafter referred as ‘foreign income’). Before, notifying ...

GST – Ensuring credit without artificial fetters

By Dr. G. Gokul Kishore

At the time when this article is being written, the air is thick with optimism and hope that Constitutional Amendment Bill on Goods & Services Tax (GST) will be passed by the Rajya Sabha in this monsoon session itself. It appears that the government is inclined to accept certain amendments and therefore, if it is passe...

Impact of the Brexit on trade

By Edouard Descotis

On 23 June 2016, the United Kingdom (UK) decided by referendum to leave the European Union (EU). Once the UK officially requests the initiation of the negotiations (via the so-called Article 50 of the Treaty on the European Union that lays down the provisions governing the withdrawal process), the EU and the UK will start negotiating ...

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