Tarun Jain

Supreme Court of India

Advocate

New Delhi

India

  • Supreme Court of India

SCHOLARLY PAPERS

155

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Scholarly Papers (155)

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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 5,200 (2,276)
Citation 1

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BCG Matrix, Nestle India

2.

A Critical Analysis of the Balco Case

Number of pages: 26 Posted: 30 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 3,607 (4,302)

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BALCO, India, Supreme Court, Administrative Law

3.

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 2,980 (5,990)

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Vicks Vaporub, Marketing Strategy, India

4.

General Principles of Intestate Succession Under Hindu Law

Number of pages: 32 Posted: 30 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 2,593 (7,477)

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Hindu Law, Succession, Intestate Succession, Family Law

5.

Christian Missionaries in British India

Number of pages: 11 Posted: 30 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 2,520 (7,808)

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Christian Missionaries, India

6.

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 2,409 (8,363)

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constitutionality, courts, presumption, India

7.

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 2,388 (8,473)

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

8.

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 2,175 (9,865)

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International law, codification, International Law Commission

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 1,841 (12,953)

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Cause of Action, Civil Procedure, India, Law

10.

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 1,634 (15,612)

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Sociological Jurisprudence, Supreme Court of India, Social Change

11.

'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 1,296 (22,127)

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presumption of innocence, criminal law

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 1,278 (22,590)

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Equal Pay for Equal Work, Constitution, India

13.

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 1,268 (22,872)

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

14.

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 1,200 (24,844)
Citation 2

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India, Evidence Law, Law Commission of India

15.

Export Subsidy in Indian Agriculture: An Analysis

Number of pages: 9 Posted: 26 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 1,044 (30,352)

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export subsidy, India, international trade

16.

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 976 (33,375)
Citation 1

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changing shareholding pattern, India

17.

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 827 (42,053)

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Charity, Trusts, Charitable Trusts

18.

External Debt Scenario in India: Issue of Debt Sustainability

Number of pages: 48 Posted: 26 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 821 (42,471)

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External Debt, Debt Sustainability, India

19.

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 731 (49,554)
Citation 2

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Goods and Service Tax, Indirect Tax, India

20.

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 712 (51,316)

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Limitation, India, Limitation Act

21.

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 673 (55,351)

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Judicial Order, Stay, Interim Order

22.

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 660 (56,756)

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Environmental Law, International Law, Transboundary Harm

23.

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 534 (74,112)

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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

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 533 (74,300)

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

25.

Influence of Universal Declaration on the Judicial Interpretation of Fundamental Rights and Directive Principles in the Constitution of India

Number of pages: 31 Posted: 30 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 513 (77,870)

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Human Rights, Constitution, India

26.

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 512 (78,061)

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

27.

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 491 (82,125)

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private international law, fraud, recognition of foreign judgment

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 390 (107,457)

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Euthanasia, Mercy Killing, India, Law

29.

Fine Versus Imprisonment

Number of pages: 24 Posted: 30 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 388 (108,113)
Citation 1

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Fine, Imprisonment, Criminology, Law, Punishment

30.

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 372 (113,324)

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WTO, India, Agreement on Agriculture

31.

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 336 (126,849)

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

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 301 (142,383)

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Hire Purchase, Damages, Contract, Law

33.

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 282 (152,285)

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WTO, Investment, Trade Agreements

34.

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 258 (166,553)

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

35.

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 245 (175,134)

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International Taxation, India-Mauritius DTAA, Aditya Birla Nuvo

36.

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 232 (184,485)

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Labour Law, India, Conditions of Service

37.

'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 230 (186,008)

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

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 229 (186,784)

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

39.

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 210 (202,657)

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

40.

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 207 (205,429)

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

41.

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 181 (231,400)

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Fiscal Autonomy, Income Tax, Taxing State Revenue

42.

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 181 (231,400)

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India, EC, Competition law

43.

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 175 (238,108)

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tax, corporate governance, India

44.

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 170 (244,020)

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Fairness, Implied Retrospectivity, Tax

45.

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 165 (250,178)

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CESTAT, India

46.

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 165 (250,178)

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Standard of Review, Anti Dumping, WTO

47.

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 162 (254,123)

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

48.

A Case Comment on Supreme Court’s decision in Engineering Analysis: Critical refinement of India’s International Tax Law and Policy

Income Tax Reports, [2021] 433 ITR (Journal) 1-12
Number of pages: 12 Posted: 11 May 2021
Tarun Jain
Supreme Court of India
Downloads 156 (262,190)

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International Tax, Indian Tax Treaty Interpretation, DTAA

49.

Canadian Supreme Court decision in Alta Energy Luxembourg: Critical reflections for Indian General Anti-Avoidance Rules

Income Tax Reports, (2022) 440 ITR (Journal) 1-31
Number of pages: 32 Posted: 09 Feb 2022
Tarun Jain
Supreme Court of India
Downloads 136 (292,239)

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GAAR, General Anti Avoidance Rules, Tax Treaties, Interpretation, Income Tax, International Tax

50.

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 130 (304,223)

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Direct Taxes Code, international taxation, India

51.

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 122 (316,951)

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Tax Avoidance, India, Judicial Response

52.

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 118 (324,502)

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Sports Law, India, Federalism

53.

India Proposes to Tax Crypto-Assets: A Review

SCC Online Blog 2022
Number of pages: 6 Posted: 28 Mar 2022
Tarun Jain
Supreme Court of India
Downloads 113 (334,564)

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Crypto, Tax, India

54.

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
Tarun Jain, Shivam Mehta and Kapil Kumar Sharma
Supreme Court of India, Lakshmikumaran & Sridharan, Attorneys and Lakshmikumaran & Sridharan, Attorneys
Downloads 113 (334,564)

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

55.

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 108 (345,092)

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Maintenance, Husband, India

56.

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 104 (353,957)

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

57.

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 101 (360,814)

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actionable claim, service tax, India

58.

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 101 (360,814)

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Negative List, Service Tax, India, VAT

59.

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 93 (380,220)

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Professional Taxes, Goods and Service Tax, GST

60.

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 90 (388,039)

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

61.

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 88 (393,398)

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

62.

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 86 (398,911)

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Service Tax, Extraterritorial Taxation, India

63.

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 86 (398,911)

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Double Taxation, India, Statutory Interpretation, Fiscal Statutes

64.

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 83 (407,356)

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Intellectual Property, Taxation, Economic Development, China, India

65.

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 81 (413,153)

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Judicial Discipline, Quasi-judicial adjudication

66.

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 80 (416,201)

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Dispute Resolution Panel, income tax, 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 79 (419,157)

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advocates, India, foreign law firms, employee, lawyers

68.

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 77 (425,466)

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Consignment Tax, Stock Transfer, Sales Tax

69.

‘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 76 (428,582)

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

70.

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 76 (428,582)

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Exemption, Judicial Construction, Central Excise Act, India

71.

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 70 (448,046)

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gift, shares, tax, corporate gift, India

72.

Changing Contours of Permanent Establishment Under Indian Law: Recent Trends Compel Revisit to Business Models

VIPS Law Blog 2021
Number of pages: 14 Posted: 28 Jan 2022
Tarun Jain and Surabhi Chandra
Supreme Court of India and BMR Legal
Downloads 68 (454,860)

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Permanent Establishment, Income Tax, Double Tax Treaties, India

73.

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 68 (454,860)
Citation 1

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income tax, Direct Taxes Code, international taxation, India

74.

'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 67 (458,382)

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Privity of Contract, Goods Transport Agency, Value Added Tax

75.

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 64 (469,056)

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Valuation, Indirect Tax, Goods and Services Tax, ECJ

76.

Promissory Estoppel: A Fading Enigma in Fiscal Space?

7(1) NLUJ Law Review 1 (2020)
Number of pages: 42 Posted: 28 Oct 2020
Tarun Jain
Supreme Court of India
Downloads 63 (472,755)

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Promissory estoppel, tax exemption

77.

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 62 (476,526)

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Removal of Difficulty, Service Tax, India, Delegated Legislation

78.

Doctrine of Repugnancy: A Stillborn in GST Context?

The Tax Terminal: Tax Blog of Jindal Global Law School
Number of pages: 5 Posted: 12 Aug 2021
Tarun Jain
Supreme Court of India
Downloads 60 (484,232)

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Goods and Services Tax, Doctrine of Repugnancy, Tax Law, Constitutional Law

79.

Composite and Mixed Supplies Under GST: Demystifying the Conceptual Tenets

SCC Online Blog, September 2, 2021
Number of pages: 9 Posted: 05 Oct 2021
Tarun Jain
Supreme Court of India
Downloads 59 (488,103)

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GST, Composite Supply, Mixed Supply, VAT, Bundled Supply

80.

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 59 (488,103)

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Goods and Service Tax, GST, Business Climate, India

81.

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 56 (499,916)

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service tax, India, lawyers, legal services

82.

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 54 (508,132)

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

83.

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 52 (516,676)

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dispute resolution panel, income tax, India

84.

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 50 (525,590)

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

85.

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 47 (539,089)

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Committee on Disputes, Intergovernmental disputes, India

86.

Is Dividend Distribution Tax a Tax on Income of Shareholder? The Debate Continues

Number of pages: 10 Posted: 27 Jul 2021
Tarun Jain
Supreme Court of India
Downloads 46 (543,846)

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Dividend Distribution Tax, Tax, Tax on Dividends

87.

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 46 (543,846)

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

88.

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.
Number of pages: 14 Posted: 16 Jan 2019 Last Revised: 22 Apr 2022
Tarun Jain
Supreme Court of India
Downloads 44 (553,489)

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Input Credit, VAT, GST

89.

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 44 (553,489)

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India, Income Tax, Oil and Natural Gas Exploration

90.

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 42 (563,495)

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service tax, India, lawyers, legal services

91.

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 40 (573,729)

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CESTAT, Anti-Dumping, Remand, Practice & Procedure

92.

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 40 (573,729)

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Vivisecting agreements, Service Tax, India

93.

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 38 (584,135)

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retrospective amendment, income tax, India, reopening of assessment

94.

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 38 (584,135)

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

95.

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 35 (600,896)

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

96.

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 34 (606,653)

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Reverse Charge, Indirect Tax, VAT, GST

97.

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 34 (606,653)

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Removal of Difficulty, Service Tax, India, Delegated Legislation

98.

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 32 (618,581)

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Refund, Income Tax, Interest

99.

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
Downloads 30 (631,068)

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Interpretation, Heading of Provision, Relevance of Context

100.

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
Downloads 30 (631,068)

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Service Tax, Lotteries, Actionable Claim, India

101.

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
Downloads 30 (631,068)

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Service, Central Excise, India

102.

ITAT’s Power to Grant Stay: Is the Supreme Court Decision in Pepsi Foods the Last Word?

SCC Online Blog 2021
Number of pages: 8 Posted: 20 Apr 2021
Tarun Jain
Supreme Court of India
Downloads 29 (637,499)

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Stay of Recovery, Tax Demand, Income Tax Appellate Tribunal

103.

Deciphering the Judicial Approach to Tax Avoidance: The Ultimate Test for GAAR

Mukesh Butani & Tarun Jain (Ed.), General Anti-Avoidance Rules: The Final Tax Frontier?, Thompson Reuters (2021), Chapter 27, pp. 574-602.
Number of pages: 29 Posted: 28 May 2021 Last Revised: 11 Mar 2022
Tarun Jain
Supreme Court of India
Downloads 28 (644,163)

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General Anti-Avoidance Rules, India, Judicial GAAR

104.

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
Downloads 28 (644,163)

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VAT, GST, exempt supplies, closely related supplies

105.

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 28 (644,163)

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

106.

Can a Single Transaction Give Rise to Tax Consequences?

SCC Online Blog (2021)
Number of pages: 4 Posted: 05 May 2021
Tarun Jain
Supreme Court of India
Downloads 25 (665,243)

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Taxing single transaction, Taxing casual activities, Tax non-business dealings

107.

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 24 (672,635)

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

108.

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 22 (687,912)

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Forfeiture, Value Added Tax, Goods and Services Tax

109.

Judicial Slugfest on Applicability of New Provisions for Reopening of Assessments under Income Tax Law: An Overview

SCC Online Blog 2021
Number of pages: 9 Posted: 06 Jan 2022
Tarun Jain
Supreme Court of India
Downloads 21 (695,667)

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Reopening, Income Tax, Reassessment

110.

Interpretation of Fiscal Exemptions: Another Debate Commences?

SCC Online Blog
Number of pages: 6 Posted: 21 Apr 2021
Tarun Jain
Supreme Court of India
Downloads 21 (695,667)

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Tax Exemption, Legal Interpretation, Strict Construction

111.

Attempting a Treaty Provision for Taxing Digital Services: The Indirect Tax Inspiration

Income Tax Reports, [2021] 432 ITR (Journal) 202-215
Number of pages: 16 Posted: 23 Mar 2021 Last Revised: 18 Feb 2022
Tarun Jain
Supreme Court of India
Downloads 21 (703,460)

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Digital Services Tax, GST, India, Treaty Provision, OIDAR

112.

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 21 (695,667)

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Value Added Tax, Input Invoice, Substantive Compliance

113.

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 20 (703,460)

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Good Faith Compliance, Tax, GST, Service Tax

114.

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 20 (703,460)

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Jurisdiction, Tax authorities, Plurality of Officers

115.

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
Downloads 19 (711,485)

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Know-How, Intellectual Property Rights, Service Tax, India

116.

To Appeal or not to Appeal? Curious Case of Anti-Dumping Duty not Levied

SCC Online Blog 2022
Number of pages: 12 Posted: 03 May 2022
Tarun Jain
Supreme Court of India
Downloads 17 (728,031)

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Anti-Dumping Duty, Tax Policy

117.

Taxing Transactions between Clubs and Their Members: An Elusive Terrain for the Legislature?

RGNUL Student Research Review
Number of pages: 11 Posted: 19 Apr 2021
Tarun Jain
Supreme Court of India
Downloads 17 (728,031)

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Indirect Tax, Transactions between Clubs and their Members, Lacuna in tax laws

118.

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 17 (728,031)

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Interpretation, Fiscal Statute, Exemption Provision

119.

Balancing Taxpayer Rights while Protecting Interests of Revenue: A Case Comment on Supreme Court Decision Clarifying Provisional Attachment Mechanism under GST Laws

SCC Online Blog 2021
Number of pages: 10 Posted: 25 Aug 2021
Tarun Jain
Supreme Court of India
Downloads 16 (736,335)

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Provisional Attachment, GST, Tax Recovery

120.

Substance Over Form: Debate Enters Indirect Tax Regime

SCC Online Blog 2022
Number of pages: 11 Posted: 15 Jun 2022
Tarun Jain
Supreme Court of India
Downloads 15 (745,036)

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Substance Over Form, Anti-Avoidance, Tax, GAAR

121.

Sustaining incorrect reassessment notices: A critique of recent Supreme Court decision

SCC Online Blog
Number of pages: 11 Posted: 11 May 2022
Tarun Jain
Supreme Court of India
Downloads 13 (763,301)

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Reassessment, Tax Law

122.

Taxing Extraterritorially: Reflections from Supreme Court of United States

Goods and Service Tax Reports, (2018) 58 GSTR (Journal) 1-11
Number of pages: 11 Posted: 16 Jan 2019 Last Revised: 22 Apr 2022
Tarun Jain
Supreme Court of India
Downloads 13 (763,301)

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Extraterritorial Tax

123.

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

GST Law Times, Vol. 15 (August 2018)(pp. J49-J59)
Number of pages: 6 Posted: 25 Aug 2018 Last Revised: 18 Feb 2022
Tarun Jain
Supreme Court of India
Downloads 13 (763,301)

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

124.

Relevance of Claimant’s Blemished Conduct: New Juridical Expositions on Contests Against State

SCC Online Blog, 17-Mar-2022
Number of pages: 11 Posted: 06 Apr 2022
Tarun Jain
Supreme Court of India
Downloads 12 (772,659)

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Jurisprudence, Clean Hands Doctrine, Blemised Conduct

125.

Claiming Refund Sans Challenge to Assessment in Customs Law: The Controversy Explained

SCC Online Blog 2022
Number of pages: 5 Posted: 11 Mar 2022
Tarun Jain
Supreme Court of India
Downloads 12 (772,659)

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Refund, Assessment, Customs

126.

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

GST Law Times, (2018) Vol. 16 (September 2018)(pp. J149-J155, J161).
Number of pages: 4 Posted: 27 Oct 2018 Last Revised: 18 Feb 2022
Tarun Jain
Supreme Court of India
Downloads 11 (782,134)

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

127.

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

Goods and Service Tax Reports, (2019) 62 GSTR (Journal) 1-18
Number of pages: 17 Posted: 22 Apr 2019 Last Revised: 22 Apr 2022
Tarun Jain
Supreme Court of India
Downloads 7 (822,090)

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Cross-Supplies, Barter, VAT

128.

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

GST Law Times, Vol. 9, February 2018, (pp. J163-J169)
Number of pages: 4 Posted: 06 Mar 2018 Last Revised: 18 Feb 2022
Tarun Jain
Supreme Court of India
Downloads 7 (822,090)

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Composition Scheme, Value Added Tax

129.

Monetary Limits of Appeals: Retrospectivity of Departmental Instructions

Income Tax Reports, (2018) 400 ITR (Journal) 44-59
Number of pages: 15 Posted: 31 Jan 2018 Last Revised: 18 Feb 2022
Tarun Jain
Supreme Court of India
Downloads 7 (822,090)

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Appeals, Monetary Limit, Retrospectivity, Competence

130.

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).
Number of pages: 5 Posted: 17 Nov 2017 Last Revised: 18 Feb 2022
Tarun Jain
Supreme Court of India
Downloads 6 (832,544)

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

131.

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

Goods and Service Tax Reports, (2018) 55 GSTR (Journal) 13-28
Number of pages: 15 Posted: 10 Sep 2018 Last Revised: 22 Apr 2022
Tarun Jain
Supreme Court of India
Downloads 5 (843,106)

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

132.

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).
Number of pages: 4 Posted: 09 Aug 2018 Last Revised: 18 Feb 2022
Tarun Jain
Supreme Court of India
Downloads 5 (843,106)

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Input Credit, VAT, GST, Registration

133.

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

Goods and Service Tax Reports, (2018) 53 GSTR (Journal) 34-51.
Number of pages: 19 Posted: 18 Jul 2018 Last Revised: 22 Apr 2022
Tarun Jain
Supreme Court of India
Downloads 5 (843,106)

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Supply, GST, Goods and Services Tax, VAT

134.

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).
Number of pages: 3 Posted: 16 Nov 2017 Last Revised: 18 Feb 2022
Tarun Jain
Supreme Court of India
Downloads 5 (843,106)

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Exemption Provisions, Interpretation

135.

Classification of Services: A vexed question in GST laws

SCC Online Blog
Number of pages: 9 Posted: 01 Aug 2022
Tarun Jain
Supreme Court of India
Downloads 4 (854,343)

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GST, Goods and Services Tax, Classification, Services

136.

Will GST Now Apply to Transactions Between Clubs and Their Members? A Critical Appraisal of Finance Act, 2021 Amendment

Goods and Service Tax Reports, (2021) 88 GSTR (Journal) 1-20
Number of pages: 19 Posted: 08 Jul 2021 Last Revised: 22 Apr 2022
Tarun Jain
Supreme Court of India
Downloads 3 (866,260)

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Tax on Clubs, GST, Goods and Services Tax

137.

Single or Multiple Supplies: United Kingdom Tax Tribunal Clarifies

GST Law Times, (2018) Vol. 10 (March 2018)(pp. J144-J153, J157)
Number of pages: 6 Posted: 29 Mar 2018 Last Revised: 18 Feb 2022
Tarun Jain
Supreme Court of India
Downloads 3 (866,260)

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

138.

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

(2019) 60 Goods and Service Tax Reports (Journal) 8-12
Number of pages: 5 Posted: 17 Feb 2019 Last Revised: 22 Apr 2022
Tarun Jain
Supreme Court of India
Downloads 2 (879,396)

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VAT, Liquidation

139.

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

(2019) 60 Goods and Service Tax Reports (Journal) 1-7
Number of pages: 7 Posted: 17 Feb 2019 Last Revised: 22 Apr 2022
Tarun Jain
Supreme Court of India
Downloads 2 (879,396)

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Classification, VAT, Substituability of Goods, Common Parlance Principle

140.

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).
Number of pages: 3 Posted: 31 Jul 2018 Last Revised: 18 Feb 2022
Tarun Jain
Supreme Court of India
Downloads 2 (879,396)

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Interest On Refund, Tax, VAT

141.

Is Charge of ‘Equalisation Levy’ Illegal after 15.9.2017?

Goods and Service Tax Reports, (2018) 48 GSTR (Journal) 14-33.
Number of pages: 21 Posted: 16 Feb 2018 Last Revised: 22 Apr 2022
Tarun Jain
Supreme Court of India
Downloads 1 (893,913)

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Equalisation Levy, Goods and Services Tax, Income Tax

142.

Levying VAT on ‘Penalty’: Reflections from European Court of Justice

Goods and Service Tax Reports, (2022) 100 GSTR (Journal) 1-8
Posted: 24 Jun 2022
Tarun Jain
Supreme Court of India

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VAT, Value Added Tax, Consideration, Penalty

143.

Exploring Contours of ‘Purpose’ in the ‘Principal Purpose Test’: Enlisting the Outcome from a Review of Indian Jurisprudence

Income Tax Reports, (2022) 442 ITR (Journal) 17-48.
Posted: 06 May 2022
Tarun Jain
Supreme Court of India

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Principal Purpose Test, Tax Avoidance, Anti Avoidance, Tax Treaties, Double Taxation Convention

144.

Indian Supreme Court Explains the Excess Input VAT Refund Scheme under New GST Law

33(1) International VAT Monitor 3 (2021), Journal Articles & Opinion Pieces (IBFD)
Posted: 06 Jan 2022
Tarun Jain
Supreme Court of India

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GST, India, VAT, Input Credit, Refund

145.

India Supreme Court Delineates Scope of New GST Law Quite Widely

International VAT Monitor, 32 Intl. VAT Monitor 3 (2021), Journal Articles & Opinion Pieces IBFD
Posted: 16 Sep 2021
Tarun Jain
Supreme Court of India

Abstract:

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GST, Goods and Services Tax

146.

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

147.

Domestic Law and DTAA: Interpretations in Recent Foreign Decisions

Income Tax Reports, (2019) 410 ITR (Journal) 1-24.
Posted: 16 Mar 2019 Last Revised: 18 Feb 2022
Tarun Jain
Supreme Court of India
Downloads 0 (910,623)

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Double Taxation Convention, Double Taxation Avoidance Agreement, Domestic Law

148.

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

149.

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

150.

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

151.

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

152.

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

153.

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

154.

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

155.

Estimating tax deduction at source: An unending controversy in India?

SCC Online Blog
Number of pages: 9
Tarun Jain
Supreme Court of India
Downloads 0

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TDS, Tax Deduction at Source, Estimating Tax Liability