Introduction The anti-profiteering law[1] under the Goods and Services Tax law (‘GST’) in India has been a subject matter of debate since the time GST was

The use of artificial intelligence (AI) in the field of tax compliance is not something outside the usual canons and principles of legal application and

Buoyed by a transcendental approach to propel India towards “all-round, all-pervasive, and all-inclusive development”[1], India’s Finance Minister, Ms Sitharaman heralded the interim budget, reinvigorating the

The Goods and Services Act, 2017 (act), came into force accompanied by concerns whether businesses would pass on its tax benefits to consumers. Keeping its

In the ruling administration’s last full budget before India goes to the polls, India’s Finance Minister, Ms Sitharaman, laid out the government’s vision – “Making

As India stands on the cusp of its 18th general elections, the current ruling party aspires for a third term in its interim budget’s pitch

Foreign Direct Investment (FDI) in India has greatly increased in the past decade, particularly after the pandemic. This has led to more cross-border transactions in

As Hollywood is continually pointing out, space travel is hazardous. One problem, usually earthbound, is taxation. Authorities are all too keen on raising revenue when

As India pursues its ambition of becoming a USD30 trillion economy by 2047, it needs to understand the different tax policies of developing and developed