The dispute resolution mechanisms is a directive that lays down rules for swiftly and efficiently resolving disputes related to the interpretation and application of tax treaties for both busin...

International trade has been a cornerstone of global relations since the earliest days of civilization. However, trade and investment have surged significantly since the 20th century, largely d...

E-commerce has transformed the business landscape in India, creating new taxation challenges. With over 600 million internet users, this sector is expanding rapidly, requiring a well-structured...

Taxation [before & after 1947] Taxation plays a crucial role for thousands of years. It helps government for their functions and providing public services. The word tax was originated from ...

By increasing transparency, lowering fraud, and streamlining revenue operations, blockchain technology might completely change tax collecting. Conventions of tax collecting often suffer from in...

Shri Dhar Sabha Vaishno Devi v CITE ITA No.53/ASR/2017. Brief facts: The present matter pertains to the registration of Shri Dhar Sabha under §12A of the IT Act[1]. The factual matrix began w...

Since the early 1990s, India's tax policy has seen major changes; nonetheless, problems in building a fair, efficient, and revenue-generating tax system still exist. This article analyses chang...

The Goods and Services Tax (GST) has simplified India's complex tax structure, aiming for a single tax on the supply of goods and services across the country. Within GST, the Reverse Charge Mec...

The Goods and Services Tax (GST) is a comprehensive indirect tax system applied across India on goods and services. GST replaced various prior indirect taxes, aiming to simplify the tax structu...

Taxation is the backbone of any nation's economy, acting as the primary source of revenue for the government to fund essential services such as infrastructure development, healthcare, education...