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The Central government reportedly owes around Rs 30,000-34,000 crore to states as the GST compensation for December 2019 and January 2020. The compensation for December-January was supposed to be released by the second week of February. Many attribute the delay to the Centre's fund crunch due to the economic slowdown.
The Intention of the government is crystal clear: There is a need to unload the legacy litigation baggage and allow business to m...
The ambiguous drafting of a legal provision defeats the purpose of a law. It is the job of the law makers to address the concerns of people at large and remove air of uncertainty over its interpretations. The Finance Minister, in his maiden budget sp
The country is passing thorough a phase where the need of transparency at all levels appears to be explicitly essential. There is a trust deficit at all levels, be it the Civil society, public at large or government machinery. The assessees are en
The complex and overlapping service tax structure is a bottle-neck not only for businessmen but also for professionals in service tax department. There are many questions which do not have easy answers. In fact, some issues are so perplexing that ev
Today, business does not survive without an efficient and effective team of professionals. CAs, cost accountants, advocates, senior legal counsels, company secretaries, tax experts and consultants are the most sought after species for any large organ
Many feel that the tribunals and courts are pro assessee as majority of the decisions pronounced are against the revenue. But there is another side of the coin, which they fail to see. Majority of these departmental appeals should not have been ma
The entire Tax system stands on the foundations of mutual trust between tax payers and the assessing officer. Likewise, the provisions of service tax are too, based on trust. The assessee filing returns are expected to do self-assessment of taxes
The term special economic zone (SEZ) sounds as music to the ears, as it appears that those running their units in the SEZ are at an advantage, compared to their counterparts in the domestic tariff area (DTA). Special Economic Zones h
Checks and balances are utmost essential in any tax regime. The service tax payers are entrusted with a self-assessment system wherein the tax paid by them is deemed to be appropriate and correct. Nonetheless, there might be instances where some ass
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