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Publications & Articles

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Rule 37 A- Still a Chance for the Taxpayers to Pass the Buck ?​

Rule 37 A- Still a Chance for the Taxpayers to Pass the Buck ? “The essence of law lies in the spirit, not its letter, for the letter is significant only as being the external manifestation of the intention that underlies it” – Salmond Over the…
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Toleration of an Act – Taxability of Passive Acts Haunts the Taxpayers

Toleration of an Act - Taxability of Passive Acts Haunts the Taxpayers Indeed, it is valid, 'Life is unexpected!'. Who might have envisioned that while the countryoccupied with a political discussion on the word 'intolerance', the GST Department,nowadays suspect everything to be an act of tolerance.One…
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GST Input Tax Credit on CSR Activities – Whether admissible or not?

GST Input Tax Credit on CSR Activities – Whether admissible or not? ITC on CSR spendings has been a controversial area since the inception of GST Law.Presently, various Advance Ruling Authority has taken a contrary view (Threeauthorities have two different rulings) viz. availability of input tax…
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