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Tarun Jain (Tax Practitioner)

A column by Tarun Jain on Taxation Law

coercive tax recovery
Experts CornerTarun Jain (Tax Practitioner)

Judicial Prescriptions Against Coercive Tax Recovery: An Anthology

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 70

Continue reading
Published on September 11, 2023December 22, 2023By Bhumika Indulia
Leave a comment2892 views
indian tax treaties
Experts CornerTarun Jain (Tax Practitioner)

‘Tax Sparing’ under Indian Tax Treaties: Delhi High Court Expounds the Law

By Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 66

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Published on August 3, 2023August 11, 2023By Bhumika Indulia
Leave a comment4533 views
indirect tax avatar
Experts CornerTarun Jain (Tax Practitioner)

Fixed Establishment: The Indirect Tax Avatar

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 60

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Published on July 19, 2023July 27, 2023By Bhumika Indulia
1 Comment5934 views
circumscribing non obstante clauses
Experts CornerTarun Jain (Tax Practitioner)

Circumscribing Non Obstante Clauses: Tracing the New Jurisprudence

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 52

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Published on June 16, 2023July 12, 2023By Bhumika Indulia
1 Comment28812 views
difference between tax and fee under taxation law
Experts CornerTarun Jain (Tax Practitioner)

Tax versus Fee: Are they Mutually Exclusive? Not always!

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 45

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Published on May 19, 2023June 20, 2023By Bhumika Indulia
Leave a comment8728 views
Jurisdiction in Indirect Tax Appellate Structure
Experts CornerTarun Jain (Tax Practitioner)

Fork in the Road: The Curious Case of Bifurcated Jurisdiction in Indirect Tax Appellate Structure

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 28

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Published on April 15, 2023May 4, 2023By Bhumika Indulia
1 Comment5313 views
Compensatory Taxes are Dead: Long Live Compensatory Taxes
Experts CornerTarun Jain (Tax Practitioner)

Compensatory Taxes are Dead: Long Live Compensatory Taxes

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 20

Continue reading
Published on March 10, 2023March 30, 2023By Bhumika Indulia
Leave a comment5691 views
Tarun Jain
Experts CornerTarun Jain (Tax Practitioner)

Budget 2023: India Further Expands Tax Net on Digital Services

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 17

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Published on February 15, 2023March 30, 2023By Bhumika Indulia
1 Comment5226 views
Shifting of Tax Incidence
Experts CornerTarun Jain (Tax Practitioner)

Accrued Versus Contingent Tax Liabilities: Accentuating Contractual Shifting of Tax Incidence

by Tarun Jain
Cite as: 2023 SCC OnLine Blog Exp 1

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Published on January 2, 2023March 30, 2023By Bhumika Indulia
Leave a comment3590 views
Experts CornerTarun Jain (Tax Practitioner)

Scope of Agent’s Authority in Dealings with Third Parties: Revisiting the Debate Through the Tax Prism

by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 85

Continue reading
Published on December 7, 2022December 16, 2022By Bhumika Indulia
1 Comment5582 views
Experts CornerTarun Jain (Tax Practitioner)

Tax Exemptions for Charities: Supreme Court Expounds the Law

by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 79

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Published on November 3, 2022December 16, 2022By Bhumika Indulia
Leave a comment5492 views
Experts CornerTarun Jain (Tax Practitioner)

Dehyphenating Tax from Contractual Realm: Prioritising “Party Autonomy”

by Tarun Jain †

Cite as: 2022 SCC OnLine Blog Exp 74

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Published on October 6, 2022By Bhumika Indulia
Leave a comment3497 views
Experts CornerTarun Jain (Tax Practitioner)

Privity of Consideration: A Contractual Doctrine Seeking to Find Space in GST Law

by Tarun Jain†

Cite as: 2022 SCC OnLine Blog Exp 68

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Published on September 9, 2022By Bhumika Indulia
Leave a comment12130 views
Experts CornerTarun Jain (Tax Practitioner)

Estimating Tax Deduction at Source: An Unending Controversy

by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 60

Continue reading
Published on August 5, 2022February 20, 2023By Bhumika Indulia
1 Comment4372 views
by Tarun Jain
Experts CornerTarun Jain (Tax Practitioner)

Classification of Services: A Vexed Question in GST Laws

by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 54

Continue reading
Published on July 12, 2022February 20, 2023By Bhumika Indulia
1 Comment4349 views
Experts CornerTarun Jain (Tax Practitioner)

Substance Over Form: Debate Enters Indirect Tax Regime

by Tarun Jain
Cite as: 2022 SCC OnLine Blog Exp 45

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Published on June 2, 2022February 20, 2023By Bhumika Indulia
1 Comment6406 views
Experts CornerTarun Jain (Tax Practitioner)

Sustaining Incorrect Reassessment Notices: A Critique of Recent Supreme Court Decision

by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 41

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Published on May 10, 2022February 20, 2023By Bhumika Indulia
1 Comment4617 views
Experts CornerTarun Jain (Tax Practitioner)

To Appeal or Not to Appeal? Curious Case of Anti-Dumping Duty not Levied

by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 30

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Published on April 6, 2022May 13, 2022By Bhumika Indulia
2 Comments5483 views
Experts CornerTarun Jain (Tax Practitioner)

Relevance of Claimant’s Blemished Conduct: New Juridical Expositions on Contests Against State

by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 24

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Published on March 17, 2022May 13, 2022By Bhumika Indulia
Leave a comment4650 views
Experts CornerTarun Jain (Tax Practitioner)

India Proposes to Tax Crypto Assets: A Review

by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 12

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Published on February 9, 2022July 19, 2023By Bhumika Indulia
Leave a comment3641 views

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