RavPratapSingh
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When A Princess Worried About Tax on Alimony
All things in life have a tax angle, including alimony payments. In this article I elaborate on tax treatment of alimony payments under the Income Tax Act, 1961 (‘IT Act, 1961’). Upfront, these are the three…
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Tax Privacy: To Begin a Conversation …
Income tax law is based on disclosing information to the State. Personal financial information. Bank account statements, investments, salary receipts, rent paid or received, medical expenses, money transferred to spouse, expenses of children, insurance premiums, political…
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Powers of Arrest under CGST Act, 2017 and Customs Act, 1962: Constitutionality and their Scope
The Supreme Court in a recent judgment upheld the constitutionality of arrest-related provisions contained in Customs Act, 1962 and CGST Act, 2017. The Court also elaborated on the scope of arrest powers under CGST Act, 2017 and safeguards…
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Long Wait for GSTATs: July 2017 … and Counting.
GSTATs have been envisaged as the first appellate forum under GST laws. And yet, 7.5 years since implementation of GST, not a single GSTAT is functioning. Reason? Many. Some are easy to identify, others are tough…
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Income Tax Bill, 2025: In Search of a Big Idea
The Department of Revenue claims that Income Tax Bill, 2025 - tabled in the Parliament on 13 February 2025 - marks a significant step towards simplifying the language and structure of the Income Tax Act, 1961. Does it?…
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Skeletal Timeline of Income Tax Reform in India
1860-1886: Income tax was introduced in India for the first time in 1860 to overcome the financial difficulties due to First War of Independence of 1857. The period of 1860-1886 saw the Govt alternating between income…
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Why Should Tax Lawyers Care About the Annual Budget?
Tax law, especially Indian tax law discussions are far too often contained by self-sustaining logic of statutory provisions and case laws. Tax lawyers, including me, feel validated and satisfied having decoded a particular judgment or the…
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CERC Is Exempt from GST: Delhi HC
The Delhi High Court in a recent judgment held that the Central Electricity Regulatory Commission and Delhi Electricity Regulatory Commission (‘Commission’) were not liable to pay GST. The Revenue sought to levy on the fees and tariff that…
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Shimla HC Decodes Scope of Sec 43-B, IT Act, 1961
In a recent judgment, the Shimla High Court had to adjudicate on the conditions prescribed in Section 43-B, IT Act, 1961 for an assessee to claim deductions. The issue related to Section 43-B(f) which envisages deductions to…
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Assignment of Leasehold Rights is Immovable Property under GST: Guj HC
Introduction In a recent and much discussed judgment, the Gujarat High Court has held that assignment by sale and transfer of leasehold rights of a plot of land amounts to transfer of benefits arising out of immovable…
