Tarun Jain

GAAR and Corporate Governance: Will the Stick Do the Trick?

Professional Taxes: A Missing Link in the 'GST' Design?

Extraterritoriality of Service Tax in India: A Review

Section 40(a)(iib) of the Income Tax Act: Appraising Fiscal Autonomy Concerns of the States

Taxes on 'Consignments' or 'Stock Transfer' of Goods in India: Revisiting the Stillborn

Taxing Offshore Services under Income-Tax Act: Are Service Tax Principles Relevant?

Prohibition against Double Taxation: A Wavering Principle in Indian Tax Jurisprudence

Interest on Refund of Self-Assessment Tax: A Needless Controversy?

Section 11C of Central Excise Act, 1944: Judicial Murder of Benevolent Provision

Supreme Court on 'Works Contract': Analysis and Ramifications of 'Larsen & Toubro' Decision