By Chetan Agrawal & Tushar Aggarwal
The Supreme Court in the case of Larsen & Toubro Limited & Anr v. State of Karnataka & Anr.[ see end note 1] (hereafter referred to as ‘judgment’) has re-affirmed and upheld the legal position earlier taken by the Division Bench of the Supreme Court in the case of K. Raheja Development [ see end note 2 ]. Further, the Supreme Court upheld the Constitution...
By R. Subhashree
The media, in recent months, has been focussing extensively on tax planning, tax avoidance and aggressive tax planning. All ingredients that go into a good story- big monied corporates funnelling money to low-tax jurisdictions, abusing the legitimate means and incentives , the shocked ordinary tax payer with no resources to plan or effect similar savings… have been used to...
By Narendra Singhvi & Chetan Agrawal
International transactions involving provision of services now revolve around the concept of place of provision of service. Service tax is imposed under Section 66B of the Finance Act, 1994 where the provision of service is from one person to another and the place of provision is in the taxable territory. The place of provision of a service is determinabl...
By Visali Kumar & Jagannadh Grandhi
As we approach the second year in the negative list based regime in service tax, there are many issues which have not been comprehended yet. Section 66B of the Finance Act, 1994 ( ‘the Act’) is the new charging section which replaced the earlier charging section, paving way for the new and wide net of service tax. This section provides th...
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1985年，LakshmiKumaran & Sridharan律师事务所成立于新德里。经过不断地发展，事务所成立了13家分所。一开始之初，事务所可能比较简陋，但它已经具备了成为一家专业事务所的各项素质。从最初的税务实务开始，事务所日益将业务扩展到其他领域。
Lakshmikumaran & Sridharan will be the knowledge partner in the seminar series on GST being organized by Institute of Business Laws (IBL). These seminars will be held in New Delhi, Mumbai, Bengaluru, Chennai, Hyderabad, Pune, Kolkata, Ahmedabad and Chandigarh in April, 2017. The exact dates are expected to be announced shortly.
In these seminars experts from Lakshmiku...
The Chamber of Tax Consultants is organising a Seminar titled "Seminar on Contemporary Issues in Domestic and International Tax Laws" on Saturday, March 4, 2017 at Symbiosis “Vishwabhavan”, Senapati Bapat Road, Pune, Maharashtra.
The Seminar will also discuss key changes relating to domestic and international tax, including, PoEM, CFC et...
The Netherlands India Chamber of Commerce and Trade (NICCT) along with the Embassy of India in Netherlands is organising a seminar titled "Indo-Dutch Economic Commercial Cooperation" on February 15, 2017 at Kasteel Wittenburg, Landgoed Wittenburg, Wassenaar, Netherlands.
Mr V Lakshmikumaran, Managing Partner, Lakshmikumaran & Sri...
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