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Amalgamation – Action in concert for tax benefit?

By Subhashree R

The High Court of Gujarat observed in Wood Polymer [ See End Note 1]  "and the court would not lend its assistance to defeat public interest, namely, tax provision.” A recent order of National Company Law Tribunal (NCLT) refusing to accord sanction to amalgamation scheme has raised certain interesting yet impo...

Has the clock stopped ticking? India’s export subsidies under the SCM Agreement

By Jayant Raghu Ram


The United States has upped the ante in its efforts to – what it perceives – rebalance its trade dynamic with other countries. This has inevitably led to a trade war between the United States and other major economies, particularly China. In the middle of this t...

Preparing for GST Audit & Annual Returns

By Amandeep Singh


Goods & Services Tax (GST) is a self-assessment and trust-based system of taxation wherein the registered person himself assesses and deposits his tax liability without any interference of tax officers. Due to such nature of the tax system, various types of audit mechanis...

Anti-circumvention investigation concerning Glass Fibre: Resolving inconsistencies in practice and interpretation

By Jayant Raghu Ram


Circumvention of anti-dumping duty is one of the foremost challenges for investigating authorities. In spite of the absence of normative provisions concerning circumvention in the WTO’s Anti-Dumping Agreement, Member nations of the WTO have developed their own framewo...

Deemed Associated Enterprises - Interplay between Sections 92A(1) and 92A(2)

By Sanmati Raonka

Section 92 of the Income-tax Act, 1961 (‘the Act’) provides that any income arising from an international transaction shall be computed, having regard to the arm’s length price. The expression “international transaction” is defined in Section 92B of the Act to mean a transaction bet...

Refund of GST under Inverted Duty Structure

By Koushal Sonthalia

Goods and Services Tax (GST) was launched in India on July 1, 2017 after for about a decade from the time it was first proposed. Approximately 17 transaction taxes and 23 Cesses were replaced with GST. The new tax regime sought to achieve numerous objectives such as removing the cascading effect of taxes under the erstwhile r...

Panel report in Australia – Plain packaging: A “healthy” verdict

By Jayant Raghu Ram


On 28 June 2018, the WTO circulated the much-awaited panel report in the Plain Packaging complaints brought against Australia by five WTO members. The measures at issue were Australia’s domestic laws and regulations concerning the retail packaging of tobacco ...

Extensive control of non-resident over Indian entity – A taxing relation!!

By Prachi Goel and Saurav Sood


A recent ruling by the Authority for Advance Ruling on Income Tax (AAR) in the case of FRS Hotel Group (Lux) S.a.r,l, [(2018) 94 23 (AAR- New Delhi)] on the issue of  operation and management contract for the hotels has ...

E-way bill system – Time to relax penal provisions

By Nipun Arora

It has been more than a year since India made the historic transition from the traditional indirect taxation regime comprising of central excise duty, service tax, VAT, etc., to an all-new integrated indirect taxation regime i.e. Goods and Services (GST). The government while implementing GST on the midnight of 30th June, 2017 decl...

Retention money - Is recognition as contract revenue sufficient to tax it early

By Bharathi Krishnaprasad

The Central Government, in exercise of its powers conferred under the Income tax law[See endnote. 1] notified[See endnote. 2], in September 2016, Income Computation and Disclosure Standards (shortly, ‘ICDS’) that would govern computation of income of an assessee (interchangeably used in...

GST and amortization – An unceasing connection

By Brijesh Kothary and Nikhil Agarwal

In our previous article published in the 82nd issue of Tax Amicus in April 2018 (

Sunset Reviews - Timeline for filing of applications and issuance of notification imposing anti-dumping duty

By Greetika Francis

Resolving an old and long-debated issue in anti-dumping investigations, the Division Bench of the Delhi High Court, delivered a judgment on 31 May, 2018 in Kumho Petrochemical Co. Ltd. v. The Designated Authority & Ors. [W.P. (C) 4886/2014]. It held that extensions of anti-dumping duty post expiry of the ...

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