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EU-Biodiesel: “Input Costs” in Constructed Normal Value

By Greetika Francis

The WTO Appellate Body (AB) has recently delivered the final word on construction of normal value. In European Union - Anti-Dumping Measures on Biodiesel from Argentina (DS 473) [see end note 1], the Appellate Body rendered its decision in the matter in October, 2016 and the key issue in the dispute was with respect t...

Inter-State supplies under Model IGST Law – Treatment of FOR & Ex-works supplies

By Sonal Singh

One of the many disputes that have continued to exist in the present regime of taxation of sale of goods are the disputes pertaining to determination of the nature of transaction as inter-State sale subject to Central Sales Tax or local sale subject to VAT. Such disputes especially arise when assessee in a State sells goods to a bu...

Challenges in availment of Input Tax Credit under GST

By Gagan Gugnani

The Revised Model GST Law (hence forth "RMGL") was made available in public domain in November, 2016. The commitment of the government is to roll out a simplified and easier indirect tax regime, yet the provisions reveal a different picture. The whole concept of availment of input tax credit (ITC) is set to change from ...

Customs valuation and transfer pricing – different valuations for the same transaction ?

By Sriram.S

Globalization has brought along with it various taxation issues, the most talked about being, transfer price of goods being traded amongst enterprises forming part of a same business group (‘related entities’). The price at which related entities transact is of significance to both taxpayers as well as revenue authorities....

Anti-Profiteering measure and price control mechanism under GST

By Brijesh Kothary

The revised model Goods and Services Tax (GST) law has been released by the Government, taking into consideration various representations received from the stake-holders. The revised model law is widely viewed by the industry to be liberal in many aspects, as it has done away with taxability of securities and free supplies betw...

Treatment of China in Anti-dumping investigation after 11 December 2016 – The EU proposal

By Edouard Descotis

On 11 December 2016, specific provisions of Section 15 of the Protocol of Accession of China to the WTO will expire. Under the specific provisions, WTO members are allowed to deviate from the general rules laid down in the WTO Anti-dumping Agreement when dealing with investigations against China. The specific provisions allow ...

Implication of amalgamation on assessment proceedings

By Sumeet Khurana

A company is a juristic personality which not only comes into existence by operation of law but its cessation also takes place by operation of law.  Section 170 of the Income Tax Act, 1961 deals with cases of succession in general and can be applied to succession of companies by way of amalgamation. It provides that in a case where...

Input Tax Credit under GST regime – Make it seamless

By Amutha Balasubramanian

The new Goods and Services Tax (GST) is a comprehensive indirect tax on manufacture, sale and consumption of goods and services across India. GST is a destination-based, value added taxation system. GST will be a dual levy in India and the eligible transactions will be subject to levy of both CGST and SGST in the case of...

Alignment of ‘Period of Investigation’ in AD and CVD investigations to avoid double remedy

By Aman
Paragraph 5 of Article VI of the General Agreements on Tariffs and Trade, 1994 (hereinafter referred to as “GATT”) states that “No product of the territory of any contracting party imported into the territory of any other contracting party shall be subject to both anti-dumping and countervailing duties to co...

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...

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