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Vivek Mishra is Fellow, Americas, at ORF
A clean slate for India and Canada: Time to revive ties and reset strategy
It is an opportunity for both India and Canada to make gains from the crisis that the world is going through by reaffirming trust in each other
Straddling cooperation and challenges at BRICS
India placed on the agenda the need for strengthening civil society organisations and think-tanks
Boris Johnson's visit launches a khas dosti
The British government's Integrated Review brought out in 2021 places a high priority on its partnership with India
Indian factories end 2021 on strong note despite dip in momentum in Dec
The PMI survey results reinforce evidence of a continued recovery in Asia's third-largest economy from the coronavirus pandemic-induced slump.
Rs 1.27 lakh cr of indirect taxes locked up in litigation?
VAT is payable on transfer of right to use
In keeping with the principle laid down by the apex court on the issue, the high court has deliberated on the finer differentiation between the mere licensing for use and the transaction of legal tran
Service tax on restaurants and hotels not Constitutional
Definition of 'tax on sale or purchase of goods' was expanded by the 46th amendment to the Constitution
Applicability of service tax depends on place of consumption
MRO contracts need proper documentation
Similar contracts can have different taxes
Misunderstanding between contract for sale and contract for works & material can affect amount of actual taxation
Treat mergers, amalgamations practically
States should have pragmatic provisions to make merger or demerger of businesses a smooth process
Mergers & amalgamations: Practical issues in Cenvat
Rule 10 of the Cenvat credit rules should be redrafted appropriately so that credit transfer is exercised as a matter of choice
Digital signature: Next step on indirect tax
Most VAT and CENVAT authorities have no training facilities for dealing with digital signatures
On path to better tax governance?
Proposals for enhanced penalties need to be applied with immense restraint and judiciousness
Service tax valuation rule ? quandary over judgment
Reimbursement of transportation charges: A peculiar situation
Are you planning to sell a factory?
Place of provision of services rules: Scope for clarity
Commission agents do not promote sale?
Customs valuation- 'condition of the sale of goods'