Lakshmikumaran & Sridharan 律师事务所An ISO 9001 / 27001 certified law firm


搜索 起始日 到期日
India-Mauritius Treaty – The long awaited overhaul and its underlying consequences

By S.Sriram

The Double Taxation Avoidance Agreement (‘DTAA’) entered into by India with Mauritius on 24th August, 1982 and made effective from 1st April, 1983 was the first of its kind wherein the right to tax the capital gains arising to a resident of Mauritius from transfer of shares of an Indian company was completely ...

Demand of interest due to price revision – An analysis

By Victor Das


The present-day commercial landscape involves a variety of transactions which are structured in various manners. Assessees under Central Excise ordinarily discharge duty on the goods cleared by them on the basis of invoices raised indicating the value of these goods as on the date of the...

China: NME or ME?

By Greetika Francis

Recent WTO discussions have centered on the question of China’s entitlement to Market Economy status (MES) post 11 December, 2016. China has always interpreted the clause to mean that post-2016, it would automatically be accorded MES. The Members of the WTO appear to be divided on the issue, with Brazil [see end note 1],Japan [se...

The Income Declaration Scheme, 2016 - An analysis

By Lakshmi Pavan

Last year, the Indian Government introduced a scheme for voluntary declaration of undisclosed foreign income and assets for resident taxpayers under the Black Money Act. A similar scheme is proposed by the Finance Bill, 2016 referred as ‘Income Declaration Scheme, 2016’ (&lsquo...

‘Ease of doing business’ – A look at certain key Customs rulings

By Manoj Gupta

‘Ease of doing business’ is the buzz-word at present and with the Indian Union Cabinet going ahead with the WTO’s Trade Facilitation Agreement, it seems that conditions for doing business in India are bound to improve with significant cut in number of forms, declarations and permissions. Role of Indian judiciary including...

Refund – No recovery through SCN without review of refund order

By Sweta Giridar

The Madras High Court in the case of Eveready Industries India Ltd. v. CESTAT, Chennai [2016-TIOL-676-Mad-CX] has held that refund granted by an authority cannot be denied by way of issuance of Show Cause Notice (SCN) in cases where the order has not been subject to review.

In this case, the assessee was ...

Monitoring of steel imports in USA – Consistency under WTO Laws

By Aman

The United States maintains a licensing mechanism known as the Steel Import Monitoring and Analysis (hereinafter referred to as the ‘SIMA’) System. As per the system, any business importing steel mill products covered under the licensing program is required to procure a license. This includes importers, importing agents or brokers. Th...

Underreporting and misreporting of income - Proposed penalty regime

By Sumeet Khurana


With the Finance Bill 2016, the penalty regime in income-tax law is proposed to undergo a major overhaul. Earlier system provided for a levy of penalty, for concealment of income or furnishing inaccurate particulars of income, of an amount between 100% to 300% of the tax sought to be...

Union Budget, 2016 – An analysis of certain changes in Central Excise

By Victor Das

The last two Budgets were witness to the Government trying to put a quietus to the storm generated over retrospective taxation and to increase tax compliance through certain amendments to law and procedures. The Union Budget-2016 carries the imprimatur of the government’s emphasis on “Transform India”. Towards this objective, the G...

TN VAT Act – A look at the recent amendments

By Varun Chablani

The Government of Tamil Nadu has brought out certain amendments to the Tamil Nadu Value Added Tax Act 2006 (‘the Act’) and the Tamil Nadu Value Added Tax Rules, 2007 (‘the Rules’), with effect from 29th January, 2016 [see end note 1].  From a holistic reading of the amendments it is clear that the legislatur...

RTI Act & disclosure of information in anti-dumping investigations

By T D Satish

Access to information is a cornerstone in any administrative or quasi-judicial proceeding and non-availability of the relied upon documents to the affected parties have been condemned for long by the highest Court of this country.

Designated Authority is a quasi-judicial authority, which conducts anti-dumping investigations in India, ...

Artificial computation provisions – Unintended cross roads with anti-avoidance rules

By S. Sriram

In the law of Income-tax, the main principles are fairly simple – the whole difficulty arise in their application.  The first question, what is income, is a dark cat in the bag of the income-tax code [See End Note 1].  Over the years, the question has been more focussed, is it a black cat or a little mouse.  Tax...

Page(s) 1 2 3 4 5 6 7 8 9 10 11 12 
搜索 团队成员
搜索 团队成员
Enter at least a name or a keyword to search