Tax Blog
We present detailed articles on the following topics. Clicking on the individual links will open a new window containing the selected article for viewing.
Disclaimer: The content of the articles represent our opinion on the general issues involved and are based on the provisions of law applicable at time of writing the article.
March 2024
Disclaimer: The content of the articles represent our opinion on the general issues involved and are based on the provisions of law applicable at time of writing the article.
March 2024
- MFN clause - Nestle SA judgment: A deep dive (MCCI talk 22.3.24, by Vikram) [Updated on 22nd March, 2024]
- "AI: A Taxing Problem" (IFA Chennai, March 15 2024 talk by V. Vikram) [Updated on 21st March, 2024]
- International Taxation: Past, Present and Future - Talk by Vikam.V [Updated on 1st July, 2023]
- Budget 2023: Direct Taxes - A Deep Dive [Updated on 3rd February, 2023]
- Detailed Analysis of two landmark SC judgments on "Benami Prohibition Act" & "Reopening of Assessment under New Regime" [Updated on 5th November, 2022]
- New reassessment regime: Analysis of Ashish Agarwal judgment and CBDT Instruction 1/22 [Updated on 14th August, 2022]
- Can captive use desalination plant claim S.80-IA deduction? [Updated on 2nd August, 2022]
- Analysis of "make available" clauses in FTS Article of DTAA's [Updated on 1st August, 2022]
- New Penalty Regime u/S 270A, 270AA, 271DA, 271AAC - In depth analysis [Updated on 25th May, 2022]
- Finance Bill 2022: A complete analysis [Updated on 5th February, 2022]
- Analysis: Whether APA entered into in subsequent year has persuasive value? [Updated on 9th January, 2022]
- Passing of final Assessment Order without a draft Assessment Order - An analysis [Updated on 5th January, 2022]
- Short Note: Additional Depreciation claim pre-Finance Act 2012 on machinery or plant acquired for power generation [Updated on 4th January, 2022]
- Virtual Courts : An obvious solution ignored for too long [Updated on 10th September, 2021]
- S.14A r.w. Rule8D under normal provisions: Situation post Maxopp judgment [Updated on 16th June, 2021]
- Finance Bill to Finance Act 2021: Analysis of amendments made to the Finance Bill 2021 [Updated on 24th April, 2021]
- Finance Bill 2021: A detailed analysis by Vikram . V [Updated on 3rd February, 2021]
- TDS on Foreign Remittances : A 360 degree perspective [Updated on 22nd August, 2020]
- Lectures on Transfer Pricing by Vikram [Updated on 15th May, 2020]
- Analysis of Finance Bill 2020, Direct Tax Amendments [Updated on 4th February, 2020]
- AI applied to Indian Taxation: A solution in search of a problem? [Updated on 16th January, 2020]
- Short Note: Taxation of money gifts by Resident Indians to NRI's in USA [Updated on 30th December, 2019]
- Short Note: TDS requirements for sale of immovable property [Updated on 27th December, 2019]
- Analysis of Explanation 1 to S.37(1) from an aseessee’s perspective [Updated on 20th December, 2019]
- Analysis of Finance Bill 2019 - Direct Tax Proposals [Updated on 4th February, 2019]
- Taxability of Salary in India for work done abroad [Updated on 1st January, 2019]
- Taxation of Domain Name Registration Fees - Analysis of Godaddy(tm) decision [Updated on 1st January, 2019]
- International Taxation & Technology – Recent Jurisprudence [Updated on 16th June, 2018]
- Analysis of Retrospective Amendments under the IT Act, 1961 [Updated on 8th June, 2018]
- TDS on International Remittances: Latest Issues & Analysis - April 2018 [Updated on 27th April, 2018]
- Arm’s-length Range, Multiple year Data (Analysis of Recent TP amendments) by Vikram Vijayaraghavan [Updated on 24th November, 2017]
- Comprehensive study of Buy Back of Shares [Updated on 20th November, 2017]
- SUMMARY OF SUPREME COURT JUDGEMENTS SEPTEMBER, 2017 [Updated on 1st October, 2017]
- SUMMARY OF SUPREME COURT JUDGMENTS FOR AUGUST, 2017 [Updated on 6th September, 2017]
- Country by Country Reporting (BEPS Action Plan 13) in India by Vikram Vijayaraghavan [Updated on 4th September, 2017]
- Summary of SC Judgments for July 2017 [Updated on 18th August, 2017]
- SUMMARY OF MUMBAI HIGH COURT JUDGMENTS FOR JUNE, 2017 [Updated on 12th July, 2017]
- LIMITATION OF BENEFITS CLAUSE EXPLAINED [Updated on 10th July, 2017]
- Section 50C: An in-depth analysis [Updated on 29th June, 2017]
- Comprehensive Study of Taxation on Transfer of Unquoted Shares (Sec 50CA) [Updated on 28th June, 2017]
- INCOME TAX - READY REFERENCER FOR CHANGES FY 2017-18 (AY 2018-19) [Updated on 21st April, 2017]
- A critique of Transfer Pricing: 'It's not art, science - its magic!' by Vikram Vijayaraghavan [Updated on 17th February, 2017]
- Finance Bill 2017 : Analysis of Direct Tax Amendments [Updated on 6th February, 2017]
- Overview of OECD BEPS and India's response : CII Talk by Vikram Vijayaraghavan [Updated on 16th December, 2016]
- Taxability of Alimony and Maintenance [Updated on 28th November, 2016]
- Income Disclosure Scheme (IDS) 2016 - An Analysis [Updated on 27th September, 2016]
- Comprehensive look at Indian Transfer Pricing (as of Sept 2016) [Updated on 12th September, 2016]
- Dilution of Section 14A, A ready reckoner [Updated on 4th April, 2016]
- Recent Judgments : February – March 2016 [Updated on 4th April, 2016]
- A Taxing POEM : Place of Effective Management (POEM) - Emerging Issues and Concerns : IFA Talk by Vikram Vijayaraghavan [Updated on 16th March, 2016]
- 80-IB(10)(e) and 80-IB(10)(f) DEDUCTIONS-A Critical Analysis [Updated on 24th September, 2015]
- JULY 2015 - Analysis of recent important Tribunal and High Court judgments [Updated on 17th August, 2015]
- JUNE 2015 - Analysis of recent important Tribunal and High Court judgments [Updated on 27th July, 2015]
- Power of ITAT to grant Stay - A critical analysis [Updated on 14th July, 2015]
- MAY 2015 - Analysis of recent important Tribunal and High Court judgments [Updated on 3rd June, 2015]
- Article 7 of DTAA's (Income from Business) - A detailed analysis [Updated on 11th April, 2015]
- Taxation of Real Estate Transactions by Vikram Vijayaraghavan [Updated on 19th November, 2014]
- A deep dive into Section 68 (Unexplained Cash Credits) of the Indian Income Tax Act, 1961 [Updated on 1st November, 2014]
- Article on Carry Forward and Set-Off of Unabsorbed Depreciation [Updated on 9th August, 2014]
- Finance Bill 2014 - A detailed analysis [Updated on 23rd July, 2014]
- Indian TP - Lecture given by Vikram Vijayaraghavan at Advanced TP Course, Maastricht University (June2014) [Updated on 23rd July, 2014]
- The Law of Copyright in India - A complete analysis [Updated on 27th March, 2014]
- Domestic Transfer Pricing : A comprehensive analysis [Updated on 26th March, 2014]
- Tax Treaty Override : A detailed study [Updated on 26th March, 2014]
- Section 41 of the IT Act - A complete analysis [Updated on 18th March, 2014]
- Comprehensive Analysis of International Taxation under Indian IT Act & Treaties [Updated on 18th December, 2013]
- Waiver of Loan - Tax Implications under the IT Act [Updated on 17th December, 2013]
- Note on determination of Cost of Acquisition of capital assets [Updated on 16th December, 2013]
- Corporate Social Responsibility - Concept Note and Tax Issues [Updated on 5th November, 2013]
- Brand Promotion Expenditure under Indian Transfer Pricing - A critical analysis [Updated on 12th October, 2013]
- Depreciation claim (Explanation 5) - A study [Updated on 11th October, 2013]
- General Anti-Avoidance Rules (GAAR) - Rules 10U-10C as notified by CBDT [Updated on 27th September, 2013]
- Safe Harbour Rules (Rules 10TA to Rule 10TG) notified by CBDT [Updated on 26th September, 2013]
- UN Handbook On Selected Issues in Administration of DTAA's for Developing Countries [Updated on 25th September, 2013]
- The Companies Act, 2013 - download the Bare Act [Updated on 16th September, 2013]
- ITAT SEARCH ENGINE - free, powerful, updated search of all ITAT decisions uploaded online [Updated on 7th September, 2013]
- Analysis of Domestic Transfer Pricing provisions (SDT) [Updated on 18th August, 2013]
- Compilation of all ICAI Accounting Standard's (AS) in one PDF [Updated on 18th August, 2013]
- Analysis of Domestic Transfer Pricing provisions (SDT) by Vikram Vijayaraghavan [Updated on 11th August, 2013]
- Section 14A r.w. Rule 8D - A DETAILED ANALYSIS [Updated on 5th July, 2013]
- FINANCE ACT 2013 - A COMPLETE ANALYSIS with case laws (PART I) [Updated on 3rd July, 2013]
- FINANCE ACT 2013 - A COMPLETE ANALYSIS with case laws (PART II) [Updated on 3rd July, 2013]
- FINANCE ACT 2013 - A COMPLETE ANALYSIS with case laws (PART III) [Updated on 3rd July, 2013]
- FINANCE ACT 2013 - A COMPLETE ANALYSIS with case laws (PART IV) [Updated on 3rd July, 2013]
- FINANCE ACT 2013 - A COMPLETE ANALYSIS with case laws (PART V) [Updated on 3rd July, 2013]
- FINANCE ACT 2013 - A COMPLETE ANALYSIS with case laws (PART VI) [Updated on 3rd July, 2013]
- FINANCE ACT 2013 - A COMPLETE ANALYSIS with case laws (PART VII) [Updated on 3rd July, 2013]
- Transfer of Residential Property - Capital Gains and Exemptions under Sections 54 & 54F [Updated on 3rd July, 2013]
- Regarding "Double deduction" issue in charitable trusts [Updated on 20th May, 2013]
- Liaison Office - Legal requirements and Income Tax issues - A study [Updated on 3rd April, 2013]
- Tax Implications of Amalgamations, Mergers, Demergers & Slump sales [Updated on 15th March, 2013]
- "Associate Enterprises" (AE) under Indian TP - A detailed analysis [Updated on 14th March, 2013]
- The Great Indian Transfer Pricing Circus – a critical view of Indian TP provisions [Updated on 14th March, 2013]
- Section 50C of Income Tax Act (India) - comprehensive analysis of its provisions [Updated on 21st July, 2012]
- TDS on commission agent payments [Updated on 17th July, 2012]
- Reopening under IT Act: Effect of Explanation 3 to Section 147 [Updated on 30th January, 2012]
- First Post [Updated on 30th September, 2011]