In its decision rendered recently, the European Court of Justice (‘ECJ') in the case of Litdana UAB (C-624/15, decision dated 18.05.2017) has dealt with a crucial issue as to the position of the right of output supplier in the context of his compliance vis-à-vis the non-compliance on the part...

Comparatively a recent entrant in the fiscal space, 'Service Tax' in India has garnered legislative and judicial attention more than its fair share. Given its contribution to the public exchequer and fueled by the consistent increase in collection, the legal and constitutional challenges to the...

Reacting to the judicial ruling opining against its stand, the Government of India proposed to amend the provisions of the Income Tax Act, 1961 (“Act”) to bring to tax the amount of royalty/license fee etc. earned by the States from their undertakings. This proposal, which was accepted by...

Traditionally indirect taxes are linked with transactions in goods or services and understood as those taxes the incidence of which can be passed on to the buyer by the person required to defray the tax to the exchequer. Excise duties, customs duties, sales taxes, etc. are illustration of such...

The 'Goods and Services Tax' (GST) regime has replaced the earlier indirect tax regimes in India, the chief amongst those is the Service Tax law which was in vogue in 1994. In this service tax regime a number of contentions were raised challenging taxability inter alia on the premise that the...

A recent decision of the European Court of Justice (‘ECJ') sheds considerable light over entitlement of a taxpayer to claim input tax credit. In the case of Întreprinderea Individuală Dobre M. Marius (C-159/17, decision dated 07.03.2) [ECLI: EU:C:2:161] the ECJ has dealt with the finer...

Obtaining tax-refund is generally considered a dreaded scenario. Claiming interest on delayed refund is all the more odious. A survey of judicial opinion reveals that across jurisdictions the tax-authorities contest interest on delayed defrayment of refund. The rationale for the contest seem...

The Constitution (One Hundred and First Amendment) Act, 2016 [‘Constitution Amendment Act'], paving the way for the transformation of the indirect-tax regime in the India, came into force in September, 2016. The enabling legislations were passed by the Union Parliament and State Legislatures...

Societal norms about gender roles contribute to the economic disadvantages facing women in many developing countries. This paper evaluates a school-based intervention in India that engaged adolescents in classroom discussions about gender equality for two and a half years with the goal of...