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Taxation Articles


Settle past tax disputes before GST implementation

  K.S.NAVEEN KUMAR   24 November 2015 at 13:36

Settle past disputes & then move to GSTBy Madhukar N Hiregange, CA & K S Naveen Kumar, AdvocateA. Prelude:THERE are many disputes pending in the present indirect tax laws (both Central and State laws), which are at various stages viz., adjudication o ..


Posted in Taxation |   1158 Views


Registration process under GST

  K.S.NAVEEN KUMAR   12 November 2015 at 16:23

Registration process under Goods and Service Tax (GST) A. Prelude:The success of GST would depend to a large extent on a robust GST Network as it will be the medium of sharing information between t ..


Posted in Taxation |   1763 Views


GST Payments - Analysis of Processes

  K.S.NAVEEN KUMAR   05 November 2015 at 15:31

Payments under GST - Business Process - By CA Madhukar N Hiregange & Adv. Naveen Kumar K S Introduction:The Joint Committee has submitted its report on various business processes in April 2015 and it was made public in October 2015. The report on ..


Posted in Taxation |   1194 Views


Interpretation of Partnership Deed to ascertain the tax liability

  Anupam Lahiri   03 November 2015 at 15:16

The write up is based on an old Supreme Court Case in the name of Commissioner of Income Tax, Patiala Vs RB Jodha Mal Kuthiala AIR 1966 SC 1433. The statute concerned is Income Tax Act, 1922 as amended by Income Tax (Amendment) Act, 1939 (1939 Act).F ..


Posted in Taxation |   1145 Views


Introduction of goods and ST in 2016 - A myth or reality?

  K.S.NAVEEN KUMAR   27 October 2015 at 11:55

Media reports and press statements by Government Officials seem to suggest that the Union Government is keen to introduce Goo ..


Posted in Taxation |   968 Views


Refunds w.r.t service exports under GST

  K.S.NAVEEN KUMAR   26 October 2015 at 11:06

Prelude: Export refunds are often a subject matter of dispute and bone of contention between the exporter and the tax department in the context of indirect ..


Posted in Taxation |   774 Views


We must oppose GST in present form

  Anil Kr Garg   10 July 2015 at 10:34

Goods and Services Tax (GST) being implemented, is held out to be the biggest tax reform in India since independence. As an entrepreneur, I find it a complete farce and colossal waste of opportunity while still incurring huge cost of implementation t ..


Posted in Taxation  7 comments |   1678 Views


Time-Time Ki Baat hai - Part 2

  Saurabh Bajaj   26 June 2015 at 11:07

�Hey Niraj, am back to seek your help again� said Uncle Shrikant to his nephew Niraj Desai.�Completely my pleasure uncle, please tell me, how can I be of help to you.� Said NirajShrikant: As you know, my younger son, Aakash is ..


Posted in Taxation |   1418 Views


MAT: Is Retrospective tax is back?

  karan   15 May 2015 at 11:35

IntroductionThere exists proverb in English �Once bitten, twice shy�. This proverb doesn�t hold well in case of Indian tax system. After facing the Backlash from the international investors in case of Vodafone retrospective case whi ..


Posted in Taxation |   1514 Views


Applicability of Service Tax in E-Commerce: An analysis

  karan   18 March 2015 at 13:30

INTRODUCTION There has been so much euphoria with regard to Indian E-commerce story and is on track to become the world�s fastest growing e-commerce market. This growth story is being driven by robust investment activity by VCs, Angels and the ..


Posted in Taxation  3 comments |   3585 Views