Tarun Jain

Supreme Court of India

Advocate

New Delhi

India

SCHOLARLY PAPERS

127

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9

Scholarly Papers (127)

1.

A Study of the Construction of BCG Matrix for Nestle India

Number of pages: 32 Posted: 15 Apr 2008 Last Revised: 25 May 2008
Tarun Jain
Supreme Court of India
Downloads 4,181 (2,016)

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BCG Matrix, Nestle India

2.

An Analysis of the Marketing Strategy of Vicks Vaporub

Marketing Mastermind, pp. 9-17, April 2005
Number of pages: 23 Posted: 11 Aug 2008 Last Revised: 23 Dec 2008
Amit Banerji and Tarun Jain
affiliation not provided to SSRN and Supreme Court of India
Downloads 2,010 (7,025)

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Vicks Vaporub, Marketing Strategy, India

3.

General Principles of Intestate Succession Under Hindu Law

Number of pages: 32 Posted: 30 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 1,997 (7,111)

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Hindu Law, Succession, Intestate Succession, Family Law

4.

A Critical Analysis of the Balco Case

Number of pages: 26 Posted: 30 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 1,984 (7,206)

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BALCO, India, Supreme Court, Administrative Law

5.

Broadcaster's Right Under Copyright Law

Icfai University Journal of Intellectual Property Rights, Vol. VII, No. 3, pp. 9-24, 2008
Number of pages: 27 Posted: 28 Feb 2008 Last Revised: 23 Mar 2009
Tarun Jain
Supreme Court of India
Downloads 1,718 (9,189)

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Broadcasters' Rights, Neighbouring Rights, Copyright, Intellectual Property, India, United States, United Kingdom

6.

Codification and Progressive Development of International Law

Number of pages: 13 Posted: 15 Apr 2008 Last Revised: 26 May 2008
Tarun Jain
Supreme Court of India
Downloads 1,634 (9,934)

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International law, codification, International Law Commission

7.

Sociological Jurisprudence and Social Change: Tracing the Role of Supreme Court of India

The High Court Quarterly Review, Vol. 5, No. 3, pp. 82-102, 2009, Indian Bar Review, Vol. 32, Nos. 1&2, pp. 273-300, 2005 , M.D.U. Law Journal, Vol. 10, No. 1, pp. 85-106, 2005
Number of pages: 28 Posted: 03 Aug 2008 Last Revised: 16 Nov 2010
Tarun Jain
Supreme Court of India
Downloads 1,296 (14,394)

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Sociological Jurisprudence, Supreme Court of India, Social Change

8.

Christian Missionaries in British India

Number of pages: 11 Posted: 30 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 1,219 (15,843)

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Christian Missionaries, India

9.

Examining the Concept of 'Cause of Action' in India

Number of pages: 13 Posted: 30 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 1,154 (17,212)

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Cause of Action, Civil Procedure, India, Law

10.

Credit Rating Agencies in India: A Case of Authority without Responsibility

Company Law Journal, Vol. 3, pp. 89-109, September 2008
Number of pages: 24 Posted: 20 Mar 2008 Last Revised: 09 Nov 2008
Tarun Jain and Raghav Sharma
Supreme Court of India and National Law University Jodhpur (NLUJ)
Downloads 1,074 (19,191)

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Credit Rating, Credit Rating Agencies, Structured Finance, Information Asymmetry, Gatekeepers, NRSRO, IOSCO

11.

Presumption of Constitutionality

PRESUMPTIONS, Icfai University Publications, Forthcoming
Number of pages: 11 Posted: 26 Jan 2008 Last Revised: 08 Jan 2013
Tarun Jain
Supreme Court of India
Downloads 1,009 (21,070)

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constitutionality, courts, presumption, India

12.

Equal Pay for Equal Work

Icfai University Journal of Employment Law, Vol. 6, No. 4, pp. 13-27, October 2008
Number of pages: 28 Posted: 30 Jan 2008 Last Revised: 23 Mar 2009
Tarun Jain
Supreme Court of India
Downloads 930 (23,735)
Citation 1

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Equal Pay for Equal Work, Constitution, India

13.

Export Subsidy in Indian Agriculture: An Analysis

Number of pages: 9 Posted: 26 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 863 (26,420)

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export subsidy, India, international trade

14.

Corporate Shareholding Pattern: An Analysis of the Changing Perspective in the Indian Capital Markets

Number of pages: 9 Posted: 30 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 784 (30,199)
Citation 2

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changing shareholding pattern, India

15.

'Let Hundred Guilty Be Acquitted But One Innocent Should Not Be Convicted': Tracing the Origin and the Implications of the Maxim

PRESUMPTIONS: DOCTRINES & APPLICATIONS, ICFAI University Publications, 2008
Number of pages: 27 Posted: 15 May 2008 Last Revised: 24 Aug 2012
Tarun Jain
Supreme Court of India
Downloads 718 (34,064)

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presumption of innocence, criminal law

16.

Harmonized 'Goods and Service Tax' in India: A Backgrounder

Excise and Customs Reporter, Vol. 191(1) (May 2012)(pp. 1SF-20SF)
Number of pages: 21 Posted: 14 Sep 2008 Last Revised: 04 Jun 2012
Tarun Jain
Supreme Court of India
Downloads 672 (37,290)
Citation 2

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Goods and Service Tax, Indirect Tax, India

17.

Is Limitation Act Subject to Contract?

All India Reporter, pp. 377-384, 2005
Number of pages: 9 Posted: 03 Aug 2008 Last Revised: 29 Aug 2008
Tarun Jain
Supreme Court of India
Downloads 608 (42,547)

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Limitation, India, Limitation Act

18.

Charitable Trusts: A Comparative Study of India, United Kingdom and the United States

Number of pages: 14 Posted: 26 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 561 (47,312)
Citation 1

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Charity, Trusts, Charitable Trusts

19.

External Debt Scenario in India: Issue of Debt Sustainability

Number of pages: 48 Posted: 26 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 554 (48,041)

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External Debt, Debt Sustainability, India

20.

185th Report of the Law Commission of India: A Critical Analysis

Number of pages: 13 Posted: 15 May 2008 Last Revised: 25 May 2008
Tarun Jain
Supreme Court of India
Downloads 543 (49,254)

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India, Evidence Law, Law Commission of India

21.

Mandatory IPO Grading: Reflections from the Indian Capital Markets

Icfai Journal of Corporate and Securities Law, Vol. 5, No. 4, pp. 8-22, November 2008
Number of pages: 20 Posted: 26 Mar 2008 Last Revised: 23 Mar 2009
Tarun Jain and Raghav Sharma
Supreme Court of India and National Law University Jodhpur (NLUJ)
Downloads 482 (57,289)
Citation 3

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Initial Public Offering, IPO Grading, Credit Rating Agencies, Small and Medium Enterprises, grading, Securities and Exchange Board of India, SEBI, SME, India, capital market, regulator, disclosure, information asymmetry, market for lemons, information overload, investor protection, SEC

22.

Cross Listing of Stock Exchanges: Strengthening Self-Regulation?

Company Law Journal (India), Vol. 3, p. 64, 2007
Number of pages: 16 Posted: 26 Mar 2008 Last Revised: 09 Nov 2008
Tarun Jain and Raghav Sharma
Supreme Court of India and National Law University Jodhpur (NLUJ)
Downloads 472 (58,848)
Citation 1

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Stock Exchange, Self Listing, Cross Listing, Self Regulatory Organization, Demutualization, India, Bombay Stock Exchange

23.

Fraud as a Vitiating Factor to Enforcement of Foreign Judgments: A Comparative Analysis of India, UK and US

ENFORCEMENT OF FOREIGN JUDGMENTS - ISSUES AND PERSPECTIVES, Icfai University Publications, Forthcoming
Number of pages: 17 Posted: 28 Feb 2008 Last Revised: 29 Dec 2014
Tarun Jain
Supreme Court of India
Downloads 423 (67,209)

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private international law, fraud, recognition of foreign judgment

24.

Compulsory Licences of Intellectual Property: A survey

The Icfai University Journal of Intellectual Property Rights, Vol. VIII, No. 1, pp. 27-50, February 2009
Number of pages: 35 Posted: 23 May 2008 Last Revised: 23 Mar 2009
Tarun Jain
Supreme Court of India
Downloads 407 (70,478)
Citation 1

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Compulsory licence, Intellectual Property, TRIPs Agreement, WTO, India

25.
Downloads 362 (80,747)

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Human Rights, Constitution, India

26.

Agreement on Agriculture of World Trade Organisation: India's Standpoint

Number of pages: 15 Posted: 26 May 2008
Tarun Jain
Supreme Court of India
Downloads 340 (86,841)

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WTO, India, Agreement on Agriculture

27.

Levy of Tax on Services in Jammu and Kashmir: A Contrast with Rest of India

Excise and Customs Reporter, Vol. 201, pp. 4SF-14SF, January 2014
Number of pages: 11 Posted: 30 Jan 2014
Tarun Jain
Supreme Court of India
Downloads 329 (90,058)

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Service Tax, Tax on Services, India, Jammu & Kashmir, Legislative Autonomy

28.

Mercy Killing: An Analysis

Criminal Law Journal, pp. 48-62, 2004
Number of pages: 15 Posted: 03 Aug 2008 Last Revised: 14 Sep 2011
Tarun Jain
Supreme Court of India
Downloads 303 (98,538)

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Euthanasia, Mercy Killing, India, Law

29.

WTO Rules on Investment: Futility Manifold

Journal of International Business Research, Vol. 6, No. 2, pp. 69-96, 2007
Number of pages: 46 Posted: 26 Jan 2008 Last Revised: 29 Aug 2008
Amit Banerji and Tarun Jain
affiliation not provided to SSRN and Supreme Court of India
Downloads 267 (112,811)
Citation 1

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WTO, Investment, Trade Agreements

30.

Brain Stem Death: Making Out a Case for the Legalization of Removal of Life Support Systems

Criminal Law Journal, pp. 42-48, 2007
Number of pages: 14 Posted: 03 Aug 2008 Last Revised: 24 Oct 2008
Tarun Jain and Saakshi Jain
Supreme Court of India and affiliation not provided to SSRN
Downloads 234 (129,151)

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Brain Stem Death, Mercy Killing, Euthanasia, Law, India

31.

Employer's Prerogative to Change Conditions of Service: How Far Regulated?

Labour Law Journal, Vol. 2, pp. 60-73, 2005
Number of pages: 14 Posted: 02 Aug 2008 Last Revised: 29 Aug 2008
Tarun Jain
Supreme Court of India
Downloads 216 (139,564)

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Labour Law, India, Conditions of Service

32.

Computing Damages in Hire Purchase Agreements: A Re-Look

BREACH OF CONTRACT, ICFAI University Publications, Forthcoming
Number of pages: 20 Posted: 30 Jan 2008 Last Revised: 23 Mar 2009
Tarun Jain
Supreme Court of India
Downloads 212 (142,043)

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Hire Purchase, Damages, Contract, Law

33.

Investments Through DTAA Route in India and Strategic Tax Planning

Institute of Business Laws Newsletter, No. 2, August 2011
Number of pages: 3 Posted: 28 Aug 2011 Last Revised: 23 Dec 2014
Tarun Jain
Supreme Court of India
Downloads 211 (142,698)

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International Taxation, India-Mauritius DTAA, Aditya Birla Nuvo

34.

Trans-Boundary Harm: An Environmental Principle in International Context

The Icfai University Journal of Environmental Law, Vol. 7, No. 4, pp. 10-22, October 2008
Number of pages: 13 Posted: 30 Jan 2008 Last Revised: 25 Aug 2011
Tarun Jain
Supreme Court of India
Downloads 203 (147,945)

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Environmental Law, International Law, Transboundary Harm

35.

Fine Versus Imprisonment

Number of pages: 24 Posted: 30 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 196 (152,924)
Citation 1

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Fine, Imprisonment, Criminology, Law, Punishment

36.

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

Excise and Customs Reporter, Vol. 200 (November 2013)(pp. 1SF-18SF).
Number of pages: 18 Posted: 11 Nov 2013
Tarun Jain
Supreme Court of India
Downloads 192 (155,858)

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Works Contract, Sales Tax, Value Added Tax, Service Tax, India

37.

Consequences of a Stay Order: A Jurisprudential Analysis

Excise Law Times, (2015) Vol. 321 (July 2015) (pp. A40-A45)
Number of pages: 6 Posted: 11 Jul 2015
Tarun Jain
Supreme Court of India
Downloads 190 (157,313)

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Judicial Order, Stay, Interim Order

38.

Mutual Agreement Procedure under DTAAs: Time to Embrace Arbitration?

Income Tax Reports, (2013) 354 ITR (Journal) 69-80
Number of pages: 12 Posted: 07 Jul 2013
Tarun Jain
Supreme Court of India
Downloads 176 (168,525)

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Mutual Agreement Procedure, Double Taxation Avoidance Agreements, Double Taxation Convention, Arbitration

39.

Regulatory Structure under EC Competition Laws: Lessons for India

Manupatra Competition Law Reports, Vols. 2(3), pp. B289-B297, 2011
Number of pages: 9 Posted: 28 Aug 2008 Last Revised: 16 Jan 2012
Tarun Jain
Supreme Court of India
Downloads 173 (171,149)

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India, EC, Competition law

40.

'GAAR' and 'Rule of Law': Mutually Incompatible?

Chartered Accountant Practice Journal, Vol. 43 (August 2013) (pp. 424-444)
Number of pages: 21 Posted: 29 Aug 2013
Tarun Jain
Supreme Court of India
Downloads 172 (171,998)

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GAAR, Anti-Avoidance Rules, Constitutional Law, Administrative Law, Rule of Law

41.

Tax and Corporate Governance: Exploring the Connect

Journal on Governance, Vol. 1, No. 5, pp. 451-463, 2012
Number of pages: 15 Posted: 28 Aug 2012
Tarun Jain
Supreme Court of India
Downloads 157 (185,972)

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tax, corporate governance, India

42.

How Vodafone International Has Overruled Azadi Bachao Andolan Decision

Current Tax Reporter (Articles), Vol. 250, pp. 8-22, 2012
Number of pages: 15 Posted: 30 May 2012
Tarun Jain
Supreme Court of India
Downloads 147 (196,418)

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Income tax, India, Azadi Bachao Andolan decision, vodafone international decision, tax planning, tax residency certificate

43.

Is CESTAT a Court and a 'Part of Judiciary' within the Meaning of Article 50 of the Constitution of India?

Excise and Customs Reporter, Vol. 189, Nos.1&2, pp. 1SF to 12SF, January 2012
Number of pages: 13 Posted: 26 Aug 2008 Last Revised: 05 Feb 2012
Tarun Jain
Supreme Court of India
Downloads 139 (205,534)

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CESTAT, India

44.

Standard of Review of Dispute Settlement Body (WTO) in Anti-Dumping Disputes

Number of pages: 26 Posted: 25 May 2008
Tarun Jain
Supreme Court of India
Downloads 138 (206,718)

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Standard of Review, Anti Dumping, WTO

45.

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

Journal on Governance, Vol. 1, No. 6, pp. 629-674, 2012.
Number of pages: 46 Posted: 10 Mar 2013
Tarun Jain
Supreme Court of India
Downloads 116 (236,266)

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GAAR, Anti-Avoidance Rules, Corporate Governance, Tax Policy, Taxation

46.

Direct Taxes Code: Changing Paradigm of Tax Rules in India

Expert Guide - Tax, September 2011
Number of pages: 5 Posted: 05 Oct 2011
Tarun Jain
Supreme Court of India
Downloads 112 (242,217)

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Direct Taxes Code, international taxation, India

47.

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

Current Tax Reporter, (2015) 276 CTR (Articles) 65-80
Number of pages: 16 Posted: 21 May 2015
Tarun Jain
Supreme Court of India
Downloads 104 (255,179)

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Fiscal Autonomy, Income Tax, Taxing State Revenue

48.

Supply Rules Under the Proposed 'Goods and Service' Tax in India: Issues to Be Resolved

BNA Tax Planning International: Indirect Taxes, October 2010
Number of pages: 4 Posted: 05 Oct 2011
Supreme Court of India, Lakshmikumaran & Sridharan, Attorneys and Lakshmikumaran & Sridharan, Attorneys
Downloads 97 (267,339)

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GST, goods and service tax, India, supply, tax

49.

Husband's Right to Maintenance Revisited

All India Reporter, pp. 332-337, 2004
Number of pages: 6 Posted: 03 Aug 2008 Last Revised: 29 Aug 2008
Tarun Jain and Vikram Jain
Supreme Court of India and affiliation not provided to SSRN
Downloads 96 (269,115)

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Maintenance, Husband, India

50.

Negative List for Service Tax: Some Musings

Excise and Customs Reporter, Vol. 189, 2012
Number of pages: 9 Posted: 13 Feb 2012
Tarun Jain
Supreme Court of India
Downloads 93 (274,734)

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Negative List, Service Tax, India, VAT

51.

Excluding ‘Actionable Claims’ from Service Tax: A Bonanza for Service Providers?

Excise and Customs Reporter, Vol. 195, pp. 1SF-6SF, January 2013
Number of pages: 7 Posted: 31 Jan 2013
Tarun Jain
Supreme Court of India
Downloads 89 (282,474)

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actionable claim, service tax, India

52.

Impact of Developmental Aspirations on Taxation of Intellectual Property: An Appraisal

Number of pages: 55 Posted: 27 Aug 2008 Last Revised: 13 Sep 2011
Tarun Jain
Supreme Court of India
Downloads 77 (308,415)

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Intellectual Property, Taxation, Economic Development, China, India

53.

Amendments to Income Tax Act, 1961 by the Finance Act, 2012: Death Knell for Dispute Resolutions Panels?

Income Tax Reports (Journal), Vol. 345, pp. 33-38, 2012
Number of pages: 6 Posted: 26 Jul 2012
Tarun Jain
Supreme Court of India
Downloads 76 (310,811)

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Dispute Resolution Panel, income tax, India

54.

No Service Tax on ‘Services in Relation to Chit-Funds’: Revisiting Delhi High Court Decision in ‘Delhi Chit Fund Association’

Excise and Customs Reporter, Vol. 198, pp. 1SF-16SF, July 2013
Number of pages: 16 Posted: 24 Jul 2013
Tarun Jain
Supreme Court of India
Downloads 73 (318,041)

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Service Tax, India, Chit Funds, Legal Interpretation, Fiscal statutes, Ex abundanti cautela

55.

Doctrine of ‘Fairness’: Countering ‘Implied Retrospectivity’ of Fiscal Enactments

Income Tax Reports, (2017) 397 ITR (Journal) 21-35
Number of pages: 15 Posted: 10 Oct 2017 Last Revised: 12 Oct 2017
Tarun Jain
Supreme Court of India
Downloads 72 (320,453)

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Fairness, Implied Retrospectivity, Tax

56.

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

VAT and Service Tax Cases, (2015) 84 VST (Journal) 42-64
Number of pages: 23 Posted: 23 Oct 2015
Tarun Jain
Supreme Court of India
Downloads 72 (320,453)

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Professional Taxes, Goods and Service Tax, GST

57.

The Draft Prevention of Sporting Fraud Bill, 2013: A Violation of Federal Structure?

All Delhi High Court Reports (Journal), pp. 89-94 (July 2014).
Number of pages: 6 Posted: 15 Jul 2014
Tarun Jain
Supreme Court of India
Downloads 68 (330,617)

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Sports Law, India, Federalism

58.

Redrawing the Canvass of Tax-Avoidance Jurisprudence in India: A Case of Antithetical Dichotomy

Income Tax Reports, (2017) 399 ITR (Journal) 41-68.
Number of pages: 28 Posted: 28 Dec 2017 Last Revised: 02 Jan 2018
Tarun Jain
Supreme Court of India
Downloads 66 (335,882)

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Tax Avoidance, India, Judicial Response

59.

Dividend Distribution Tax: A Rejoinder to 339 ITR (J) 52

Income Tax Reports, (2012) 343 ITR (Journal) 42-51.
Number of pages: 10 Posted: 05 Jun 2012
Tarun Jain
Supreme Court of India
Downloads 66 (335,882)

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dividend distribution tax, tax on distributed profits, corporation tax, income tax, India

60.

Spamming: Trespass or Nuisance?

Internet Regime: Issues and Implications (Amicus Books, ICFAI University Press, 2008)(pp. 159-173)., Icfai University Journal of Cyber Laws, November 2008
Number of pages: 15 Posted: 24 May 2008 Last Revised: 12 May 2014
Tarun Jain
Supreme Court of India
Downloads 64 (341,285)

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spamming, law, nuisance, trespass, US, EU, India

61.

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

Excise and Customs Reporter, Vol. 196, pp. 43SF-54SF, April 2013
Number of pages: 13 Posted: 10 Apr 2013
Tarun Jain
Supreme Court of India
Downloads 61 (349,631)

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Exemption, Judicial Construction, Central Excise Act, India

62.

Tweaking with Treaty Provisions: A Lawyer’s Perspective on the Direct Taxes Code Bill, 2009

Taxation Law Reports (JL), Vol. 41, pp. 1041-1055, 2011
Number of pages: 14 Posted: 16 Jun 2011 Last Revised: 15 Feb 2012
Tarun Jain
Supreme Court of India
Downloads 59 (355,396)

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income tax, Direct Taxes Code, international taxation, India

63.

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

VAT and Service Tax Cases, (2015) 86 VST (Journal) 1-42
Number of pages: 42 Posted: 04 Jan 2016
Tarun Jain
Supreme Court of India
Downloads 58 (358,385)

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Consignment Tax, Stock Transfer, Sales Tax

64.

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

ITR's Taxation Tribunal Reports, (2014) 36 ITR(T) (Journal) 21-37.
Number of pages: 17 Posted: 17 Dec 2014
Tarun Jain
Supreme Court of India
Downloads 58 (358,385)

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Double Taxation, India, Statutory Interpretation, Fiscal Statutes

65.

Difficulty Removal Power Limits: Why Levy of Service Tax Under Removal of Difficulty Order is Illegal

(2013) 4 Supreme Court Cases (Journal) J59-J80
Number of pages: 22 Posted: 05 Jun 2013
Tarun Jain
Supreme Court of India
Downloads 54 (370,864)

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Removal of Difficulty, Service Tax, India, Delegated Legislation

66.

Taxability of Corporate Gift of Shares

International Fiscal Association India Chapter Conference 2012
Number of pages: 6 Posted: 03 Feb 2012 Last Revised: 06 Mar 2012
Tarun Jain
Supreme Court of India
Downloads 52 (377,172)

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gift, shares, tax, corporate gift, India

67.

Employees as Advocates: Revisiting the Legal Position

All India Reporter, Vol. 99, No. 1186, pp. 173-176, 2012
Number of pages: 5 Posted: 31 Oct 2012
Tarun Jain
Supreme Court of India
Downloads 51 (380,394)

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advocates, India, foreign law firms, employee, lawyers

68.

Service Tax on Lawyers: A Levy Short Lived?

Excise and Customs Reporter (ECR) Vol. 191(4), pp. 55SF-60SF, June 2012
Number of pages: 7 Posted: 28 Jun 2012
Tarun Jain
Supreme Court of India
Downloads 50 (383,702)

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service tax, India, lawyers, legal services

69.

Extraterritoriality of Service Tax in India: A Review

Vat and Service Tax Cases, (2015) 78 VST (Journal) 1-21.
Number of pages: 21 Posted: 13 Mar 2015
Tarun Jain
Supreme Court of India
Downloads 49 (387,021)

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Service Tax, Extraterritorial Taxation, India

70.

‘DNA Test’ as Proof of Parentage: Imperative Need of Reconciliation

Criminal Law Journal, pp. 76-84, 2015
Number of pages: 9 Posted: 10 Sep 2015
Tarun Jain
Supreme Court of India
Downloads 47 (393,973)

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DNA Test, Law of Evidence, Paternity Test, Conclusive Proof

71.

Inter-Departmental ‘Committee on Disputes’: Past and Future

Chartered Accountant Practice Journal, Volume 40, pp. 372-328, November 2012
Number of pages: 8 Posted: 30 Nov 2012
Tarun Jain
Supreme Court of India
Downloads 43 (408,258)

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Committee on Disputes, Intergovernmental disputes, India

72.

Dispute Resolution Panels: A Failed Solution Already?

Income Tax Reports Journal, Vol. 341, pp. 52-56, 2012
Number of pages: 6 Posted: 06 Mar 2012
Tarun Jain
Supreme Court of India
Downloads 43 (408,258)

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dispute resolution panel, income tax, India

73.

Judicial Discipline: A matter of Principle for Quasi-Judicial Forums

Excise Law Times, (2015) Vol. 317 (March 2015)(pp. A59-A72).
Number of pages: 14 Posted: 15 Mar 2015
Tarun Jain
Supreme Court of India
Downloads 41 (415,564)

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Judicial Discipline, Quasi-judicial adjudication

74.

Appraising the ‘Goods and Service Tax’ as a ‘Means’ (and Not the ‘End’) to Improving the Business Climate of India

Journal on Corporate Law & Governance, National Law University, Jodhpur, Vol. II(1), 2016 pp. 143-172
Number of pages: 31 Posted: 29 Sep 2016 Last Revised: 22 Jul 2017
Tarun Jain
Supreme Court of India
Downloads 39 (423,280)

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Goods and Service Tax, GST, Business Climate, India

75.

Changes Proposed by Finance Bill, 2012: Is Corporate Gift of Shares Taxable Now?

Number of pages: 2 Posted: 16 Apr 2012
Tarun Jain
Supreme Court of India
Downloads 39 (423,280)

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gift, shares, tax, corporate gift, India, Finance Bill 2012

76.

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

Income Tax Reports, (2014) 365 ITR (Journal) 30-48
Number of pages: 19 Posted: 08 Aug 2014
Tarun Jain
Supreme Court of India
Downloads 38 (427,359)

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Income Tax, Offshore services, Service Tax, Place of Supply, Place of accural

77.

Forum for Appeal against CESTAT Orders: A Case of Unabated Confusion and Need for Reform

Excise and Customs Reporter, Vol. 201 (April 2014) (pp. 49SF-77SF).
Number of pages: 29 Posted: 13 May 2014 Last Revised: 14 May 2014
Tarun Jain
Supreme Court of India
Downloads 38 (427,359)

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Appeal, Legislative Scheme, CESTAT, Customs, Excise, Service Tax

78.

Income Tax Assessment of Non-Resident Oil and Natural Gas Exploration Companies

Income Tax Reports, (2013) 350 ITR (Journal) 77-88
Number of pages: 12 Posted: 15 Feb 2013
Tarun Jain
Supreme Court of India
Downloads 38 (427,359)

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India, Income Tax, Oil and Natural Gas Exploration

79.

Service Tax on Legal Services: End of an Era?

Excise and Customs Reporter, Vol. 193, No. 3, pp. 25SF-28SF, October 2012
Number of pages: 5 Posted: 12 Oct 2012
Tarun Jain
Supreme Court of India
Downloads 38 (427,359)

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service tax, India, lawyers, legal services

80.

Reopening of Assessment Vis-a-Vis Finance Minister's Assurance and CBDT Instruction

Income Tax Reports, Vol. 350, pp. 12-32, 2013
Number of pages: 20 Posted: 09 Jan 2013
Tarun Jain
Supreme Court of India
Downloads 33 (448,017)

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retrospective amendment, income tax, India, reopening of assessment

81.

Does CESTAT have Power to Remand in Anti-Dumping Appeals? An Appraisal

Excise and Customs Reporter, Vol. 203 (September 2014) (pp. 1SF-16SF)
Number of pages: 16 Posted: 06 Oct 2014
Tarun Jain
Supreme Court of India
Downloads 32 (452,459)

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CESTAT, Anti-Dumping, Remand, Practice & Procedure

82.

Vivisection of Agreement to Levy Service Tax: Actions Preceding Competence?

Excise and Customs Reporter, Vol. 190, No.4, pp. 121SF to 128SF, April 2012
Number of pages: 9 Posted: 28 Apr 2012
Tarun Jain
Supreme Court of India
Downloads 32 (452,459)

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Vivisecting agreements, Service Tax, India

83.

Is Section 206AA Unconstitutional? Why is the Karnataka High Court, in Kowsalya Bai, Wrong?

Income Tax Reports, (2012) 349, 74-88
Number of pages: 15 Posted: 23 Dec 2012
Tarun Jain
Supreme Court of India
Downloads 30 (461,818)

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Income Tax, India, Compliance, Permanent Account Number, Unconstitutionality

84.

Illegality in Levy of Service Tax and Cesses Under Removal of Difficulty Orders: A Retrospect

Excise and Customs Reporter, Vol. 197, pp. 25SF-44SF, June 2013
Number of pages: 20 Posted: 06 Jul 2013
Tarun Jain
Supreme Court of India
Downloads 29 (466,635)

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Removal of Difficulty, Service Tax, India, Delegated Legislation

85.

GST Valuation - Inclusion of Other Taxes for Determining Value of Supply: Appraising European Court of Justice's Clarification in Indian Context

GST Law Times, (2017) Vol. 5 (October 2017) (pp. J137-J142)
Number of pages: 6 Posted: 31 Oct 2017 Last Revised: 23 Nov 2017
Tarun Jain
Supreme Court of India
Downloads 28 (471,543)

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Valuation, Indirect Tax, Goods and Services Tax, ECJ

86.

'Privity of Contract' and Classification of 'Goods Transport Agency' Under GST: Drawing Lessons from Recent ECJ Decision

GST Law Times, (2017) Vol. 7 (December 2017) (pp. J95-J100).
Number of pages: 6 Posted: 05 Jan 2018 Last Revised: 16 Jan 2018
Tarun Jain
Supreme Court of India
Downloads 25 (487,354)

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Privity of Contract, Goods Transport Agency, Value Added Tax

87.

Levy of Service Tax on Lease of Cinematographic Films: An Issue Requiring Revisiting?

Excise and Customs Reporter, Vol. 202 (June 2014) (pp. 11SF-26SF).
Number of pages: 16 Posted: 24 Jun 2014
Tarun Jain
Supreme Court of India
Downloads 23 (498,359)

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Service Tax, Lease, Transfer of Cinematographic films, Value Added Tax

88.

Levying Service Tax on Lotteries: An Enigma for Parliament?

Excise and Customs Reporter, Vol. 200 (December 2013) (pp. 49SF-60SF)
Number of pages: 12 Posted: 12 Jan 2014 Last Revised: 29 Jan 2014
Tarun Jain
Supreme Court of India
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Service Tax, Lotteries, Actionable Claim, India

89.

Mode of Service Under Central Excise Law: An Introspect

Excise and Customs Reporter, Vol. 199 (September 2013)(pp. 1SF-13SF)
Number of pages: 13 Posted: 16 Sep 2013
Tarun Jain
Supreme Court of India
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Service, Central Excise, India

90.

Reverse-Charge Obligations of Recipients: European Court of Justice Clarifies

GST Law Times, Vol. 3, pp. J50-J54, (August 2017)
Number of pages: 5 Posted: 20 Aug 2017 Last Revised: 29 Aug 2017
Tarun Jain
Supreme Court of India
Downloads 22 (504,032)

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Reverse Charge, Indirect Tax, VAT, GST

91.

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

Income Tax Reports, (2014) 365 ITR (Journal) 1-20.
Number of pages: 20 Posted: 16 Jul 2014
Tarun Jain
Supreme Court of India
Downloads 21 (509,829)

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Refund, Income Tax, Interest

92.

Limiting Meaning of Domestic Law under Article 3(2) of DTAA

Income Tax Reports, (2017) 398 ITR (Journal) 16-25.
Number of pages: 10 Posted: 17 Nov 2017 Last Revised: 26 Dec 2017
Tarun Jain
Supreme Court of India
Downloads 17 (532,945)

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Double Taxation Convention, Double Taxation Avoidance Agreement, Article 3(2), Domestic Law Meaning

93.

Supplier's Obligation to Verify Recipient's Address: Reflections from the European Court of Justice

GST Law Times, (2018) Vol. 8 (Jan 2018)(pp. J21-J24).
Number of pages: 4 Posted: 08 Jan 2018 Last Revised: 18 Jan 2018
Tarun Jain
Supreme Court of India
Downloads 15 (544,509)

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Value Added Tax, Supplier's Obligation, Recipient's Address

94.

Forfeitures by Airlines on 'No-Show' are Taxable Supplies: Appraising European Court of Justice's Clarification in Indian Context

GST Law Times, Vol. 5, pp. J17-J22 (October 2017)
Number of pages: 7 Posted: 10 Oct 2017 Last Revised: 14 Oct 2017
Tarun Jain
Supreme Court of India
Downloads 13 (556,428)

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Forfeiture, Value Added Tax, Goods and Services Tax

95.

Interpretation of Statue - Relevance of 'Heading' in Interpretation of Provision: Reflections from the European Court of Justice

GST Law Times, (2017) Vol. 7 (December 2017)(pp. J54-J60).
Number of pages: 7 Posted: 21 Dec 2017 Last Revised: 27 Dec 2017
Tarun Jain
Supreme Court of India
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Interpretation, Heading of Provision, Relevance of Context

96.

Sanctity of Input Invoices: European Court of Justice Calls for Substantive Compliance

GST Law Times, (2017) Vol. 5 (October 2017) (pp. J63-J70)
Number of pages: 8 Posted: 13 Oct 2017 Last Revised: 16 Oct 2017
Tarun Jain
Supreme Court of India
Downloads 11 (568,659)

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Value Added Tax, Input Invoice, Substantive Compliance

97.

Services 'Closely Related' to Exempt Services: European Court of Justice Clarifies

GST Law Times, (2017) Vol. 2 (July 2017)(pp. 768-775)
Number of pages: 8 Posted: 01 Aug 2017 Last Revised: 24 Aug 2017
Tarun Jain
Supreme Court of India
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VAT, GST, exempt supplies, closely related supplies

98.

Service Tax on Transfer of ‘Know-How’ and Other IPRs: A Study of Contrasts

VAT and Service Tax Cases, (2017) 99 VST (Journal) 1-26
Number of pages: 26 Posted: 03 Apr 2017 Last Revised: 22 Jul 2017
Tarun Jain
Supreme Court of India
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Know-How, Intellectual Property Rights, Service Tax, India

99.

Output Supplier Acting in ‘Good Faith’ Not to Be Penalized Even Where Input Supplier Violates Law: European Court of Justice

Excise Law Times, (2017) Vol. 351 (July 2017)(pp. A116-A120).
Number of pages: 5 Posted: 01 Aug 2017 Last Revised: 16 Aug 2017
Tarun Jain
Supreme Court of India
Downloads 9 (581,033)

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Good Faith Compliance, Tax, GST, Service Tax

100.

Plurality of Jurisdictional Officers: A Crucial Issue Requiring Deep Introspection

Excise Law Times, (2017) Vol. 351 (July 2016)(pp. A8-A17).
Number of pages: 10 Posted: 18 Jul 2017 Last Revised: 19 Jul 2017
Tarun Jain
Supreme Court of India
Downloads 6 (600,077)

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Jurisdiction, Tax authorities, Plurality of Officers

101.

Fiscal Incentives and Exemptions: Reflections on the New Interpretation Standard

(2018) 5(2) NLUJ Law Review 1.
Number of pages: 27 Posted: 30 May 2019
Tarun Jain
Supreme Court of India
Downloads 3 (621,476)

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Interpretation, Fiscal Statute, Exemption Provision

102.

Transfer Pricing Rules for India’s Goods and Services Tax

(2019) 30(2) International VAT Monitor 1-5.
Posted: 19 Jun 2019
Tarun Jain
Supreme Court of India

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GST, Transfer-Pricing

103.

Taxability of Cross-Supplies: End of ‘Barter’ Argument?

Goods and Service Tax Reports, (2019) 62 GSTR (Journal) 1-18
Posted: 22 Apr 2019
Tarun Jain
Supreme Court of India

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Cross-Supplies, Barter, VAT

104.

Domestic Law and DTAA: Interpretations in Recent Foreign Decisions

Income Tax Reports, (2019) 410 ITR (Journal) 1-24.
Posted: 16 Mar 2019
Tarun Jain
Supreme Court of India

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Double Taxation Convention, Double Taxation Avoidance Agreement, Domestic Law

105.

VAT Obligations of Entities Under Liquidation: Reflections From the European Court of Justice

(2019) 60 Goods and Service Tax Reports (Journal) 8-12
Posted: 17 Feb 2019
Tarun Jain
Supreme Court of India

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VAT, Liquidation

106.

Principle of ‘Substitutability’ Versus ‘Common Parlance’ Test: Ascertaining Classification of Goods

(2019) 60 Goods and Service Tax Reports (Journal) 1-7
Posted: 17 Feb 2019
Tarun Jain
Supreme Court of India

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Classification, VAT, Substituability of Goods, Common Parlance Principle

107.

Tax-Authorities’ Ability to Block Input Tax Credit: Reflections from the European Court of Justice

Goods and Service Tax Reports, (2018) 59 GSTR (Journal) 12-24.
Posted: 16 Jan 2019
Tarun Jain
Supreme Court of India

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Input Credit, VAT, GST

108.

Taxing Extraterritorially: Reflections from Supreme Court of United States

Goods and Service Tax Reports, (2018) 58 GSTR (Journal) 1-11
Posted: 16 Jan 2019
Tarun Jain
Supreme Court of India

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Extraterritorial Tax

109.

Taxing ‘Second-Hand’ Goods under GST: Guidance from the ECJ

GST Law Times, (2018) Vol. 16 (September 2018)(pp. J149-J155, J161).
Posted: 27 Oct 2018
Tarun Jain
Supreme Court of India

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Value Added Tax, Goods and Services Tax, GST, Second-Hand Goods

110.

Price-Adjustments on Account of GST: Necessity for Statutory Amendment

Goods and Service Tax Reports, (2018) 55 GSTR (Journal) 13-28
Posted: 10 Sep 2018
Tarun Jain
Supreme Court of India

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Price-Escalation, Tax-Adjustment, GST, VAT, India

111.

Taxability of 'Statutory Functions': Appraising the Extent of 'Supply'

GST Law Times, Vol. 15 (August 2018)(pp. J49-J59)
Posted: 25 Aug 2018
Tarun Jain
Supreme Court of India

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VAT, Statutory Functions, Service Tax, Goods and Services Tax, GST

112.

Can Input Credit Be Allowed Even When Supplier’s Registration Is Cancelled? Comparing European and Indian Jurisprudence

GST Law Times, (2018) Vol. 14 (July 2018)(pp. J105-J110).
Posted: 09 Aug 2018
Tarun Jain
Supreme Court of India

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Input Credit, VAT, GST, Registration

113.

Interest on Delayed Refunds: ECJ Endorses Tax-Payers’ Rights Much Beyond What Indian Jurisprudence Accommodates

GST Law Times, (2018) Vol. 14 (July 2018)(pp. J19-J24).
Posted: 31 Jul 2018
Tarun Jain
Supreme Court of India

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Interest On Refund, Tax, VAT

114.

Contours of ‘Supply’ in GST: Bombay High Court Exemplifies

Goods and Service Tax Reports, (2018) 53 GSTR (Journal) 34-51.
Posted: 18 Jul 2018 Last Revised: 04 Aug 2018
Tarun Jain
Supreme Court of India

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Supply, GST, Goods and Services Tax, VAT

115.

Proportionality of Penalty: Reflections From the European Court of Justice

Excise Law Times, (2018) Vol. 360
Posted: 02 Jul 2018
Tarun Jain
Supreme Court of India

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Penalty, Proportionality, Tax

116.

Effect of Breach of Contract on Supplier's VAT Liability: Reflections from the European Court of Justice

GST Law Times, (2018) Vol. 11 (April 2018)(pp. J33-36).
Posted: 30 Apr 2018
Tarun Jain
Supreme Court of India

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Breach of Contract, Value Added Tax, ECJ, GST

117.

Single or Multiple Supplies: United Kingdom Tax Tribunal Clarifies

GST Law Times, (2018) Vol. 10 (March 2018)(pp. J144-J153, J157)
Posted: 29 Mar 2018
Tarun Jain
Supreme Court of India

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Supply, Single Supply, Multiple Supplies, Value Added Tax, VAT, GST

118.

Attributes of Composition Scheme in VAT Regimes: Reflections From European Court of Justice

GST Law Times, Vol. 9, February 2018, (pp. J163-J169)
Posted: 06 Mar 2018
Tarun Jain
Supreme Court of India

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Composition Scheme, Value Added Tax

119.

Is Charge of ‘Equalisation Levy’ Illegal after 15.9.2017?

Goods and Service Tax Reports, (2018) 48 GSTR (Journal) 14-33.
Posted: 16 Feb 2018
Tarun Jain
Supreme Court of India

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Equalisation Levy, Goods and Services Tax, Income Tax

120.

Monetary Limits of Appeals: Retrospectivity of Departmental Instructions

Income Tax Reports, (2018) 400 ITR (Journal) 44-59
Posted: 31 Jan 2018
Tarun Jain
Supreme Court of India

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Appeals, Monetary Limit, Retrospectivity, Competence

121.

Characterizing ‘Hire Purchase’ as Supply of ‘Goods’ versus ‘Services’: Reflections from the European Court of Justice

Excise Law Times, (2017) Vol. 355 (November 2017)(pp. A68-A76).
Posted: 17 Nov 2017
Tarun Jain
Supreme Court of India

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Hire Purchase, Supply, Value Added Tax, Goods and Services Tax

122.

Interpretation of Notification – ‘For’ Versus ‘In’ to Interpret Exemption Provisions: Contrasting European and Indian Jurisprudence

GST Law Times, (2017) Vol. 6 (November 2017)(pp. J47-J50,J53).
Posted: 16 Nov 2017
Tarun Jain
Supreme Court of India

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Exemption Provisions, Interpretation

123.

Expositing ‘Other Valuable Consideration’ in Sales Tax Jurisprudence: A Quagmire?

VAT and Service Tax Cases, (2017) 105 VST (Journal) 1-19.
Posted: 13 Nov 2017
Tarun Jain
Supreme Court of India

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Consideration, Sales Tax, Value Added Tax

124.

Tax Avoidance: The Indian Perspective

Yulia Epifantseva & Nigar Hashimzade (Ed.), The Routledge Companion to Tax Avoidance Research (Routledge, 2017) pp. 197-211.
Posted: 20 Jul 2017 Last Revised: 03 Jan 2018
Tarun Jain
Supreme Court of India

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Tax Avoidance, India, GAAR

125.

Can Cenvat Credit Be Taken Based on Invoices Without the Name and Address of Recipient? An Appraisal

Excise Law Times, (2016) Vol. 342 (Dec 2016) (pp. A203-A207,A211).
Posted: 06 Jan 2017 Last Revised: 22 Jul 2017
Tarun Jain
Supreme Court of India

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CENVAT Credit, VAT, India

126.

Revisiting Tax of Royalty on Computer Software

Institute of Business Laws Newsletter, No. 3, September 2011
Posted: 19 Sep 2011
Tarun Jain
Supreme Court of India

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Income Tax, Royalty, Copyright, Copyrighted Article, India

127.

Special Safeguard Measures under the Agreement on Agriculture: A Jurisprudential Analysis

The Icfai University Journal of International Business Law, Vol. VII, No. 3, pp. 7-26, July 2008
Posted: 29 Aug 2011
Tarun Jain
Supreme Court of India

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Special safeguard Measures, Agriculture, WTO