Articles by Venkat Raj

MAT Credit - Budget Implications

Posted by Venkat Raj 17 February 2026 370 Views

A comprehensive analysis of MAT u/s 115JB, its historical evolution, MAT credit mechanism, Budget 2026 changes, rate reduction to 14%, restrictions on credit utilisation

Top Notch International Tax Judgments - December 2025

Posted by Venkat Raj 23 December 2025 218 Views

December 2025 international taxation roundup covering rupee depreciation, GST impact and landmark rulings on royalty, head office expenses, dividend tax, and service PE under DTAA.

Export of Services

Posted by Venkat Raj 29 September 2025 165 Views

Export of services in India covers consulting, accounting, foreign language & global courses like CPA. Learn GST rules, benefits & global career scope.

Recent development in International taxation

Posted by Venkat Raj 22 July 2025 292 Views

International taxation is a dynamic, growing, and unique field. This subject revolves around topics that are global and very interesting.

Recent Tax Updates

Posted by Venkat Raj 14 March 2024 843 Views

The Financial Year 2023-24 is coming to an end in fortnight. The books of accounts of all entities are at the closing stage, and wherever a requirement arises, provision as required needs to be created. Let us analyze a recent ruling!

Budget 2024 - An Analysis

Posted by Venkat Raj 08 February 2024 1506 Views

. This budget ("Sabha Saath Sabka Vikas") is only an interim budget where only a vote on account is delivered by the finance minister. Here only a brief summary is given, and when the new government comes, a full budget will be delivered.

Recent Income Tax Case Laws

Posted by Venkat Raj 26 January 2024 5578 Views

Through this write-up, let us analyze key income tax judgments from the income tax appellate tribunal, the high court, and the Supreme Court.

Non resident Taxation Payment to Sportsman

Posted by Venkat Raj 16 June 2023 5656 Views

This section even describes that while making payment to non-resident tax has to be deducted at rates under the Act or DTAA whichever is beneficial.

Impact of Judicial precedents in Union Budget 2023

Posted by Venkat Raj 23 February 2023 3852 Views

Through this write up changes in domestic taxation will be articulated keeping in mind the Supreme Court judgment's impact in the Income –Tax Act(''ACT") and Income tax Rules(''Rules").

All about Non-resident taxation

Posted by Venkat Raj 11 January 2023 4237 Views

Any payment made to non-resident or to a foreign company whereby tax has to be deducted under Section 195 of Income tax Act ('IT ACT'). There are lot of complexities in dealing with this aspect which will be discussed in this missive.