Tarun Jain

Supreme Court of India

Advocate

New Delhi

India

  • Supreme Court of India

SCHOLARLY PAPERS

169

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Scholarly Papers (169)

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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 5,534 (2,665)
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 4,323 (4,067)

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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 3,490 (5,839)

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Vicks Vaporub, Marketing Strategy, India

4.

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 3,227 (6,663)

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constitutionality, courts, presumption, India

5.

Christian Missionaries in British India

Number of pages: 11 Posted: 30 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 3,214 (6,702)

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Christian Missionaries, India

6.

General Principles of Intestate Succession Under Hindu Law

Number of pages: 32 Posted: 30 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 2,904 (7,835)

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Hindu Law, Succession, Intestate Succession, Family Law

7.

Examining the Concept of 'Cause of Action' in India

Number of pages: 13 Posted: 30 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 2,658 (8,952)

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Cause of Action, Civil Procedure, India, Law

8.

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 2,503 (9,860)

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

9.

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 2,266 (11,602)

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International law, codification, International Law Commission

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 1,696 (18,318)

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Sociological Jurisprudence, Supreme Court of India, Social Change

11.

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 1,435 (23,591)
Citation 2

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India, Evidence Law, Law Commission of 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 1,418 (24,125)

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Equal Pay for Equal Work, Constitution, India

13.

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 1,395 (24,640)

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Environmental Law, International Law, Transboundary Harm

14.

'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 1,379 (25,080)

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presumption of innocence, criminal law

15.

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 1,361 (25,543)

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

16.

Export Subsidy in Indian Agriculture: An Analysis

Number of pages: 9 Posted: 26 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 1,176 (31,643)

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export subsidy, India, international trade

17.

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 1,071 (36,153)
Citation 1

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changing shareholding pattern, India

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 970 (41,602)

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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 963 (42,041)

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External Debt, Debt Sustainability, India

20.

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 953 (42,690)

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Judicial Order, Stay, Interim Order

21.

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 751 (59,040)
Citation 2

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Goods and Service Tax, Indirect Tax, India

22.

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 745 (59,664)

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Limitation, India, Limitation Act

23.

Fine Versus Imprisonment

Number of pages: 24 Posted: 30 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 688 (66,243)
Citation 1

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Fine, Imprisonment, Criminology, Law, Punishment

24.

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 557 (86,357)

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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

25.

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 556 (86,754)

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Compulsory licence, Intellectual Property, TRIPs Agreement, WTO, 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 549 (87,868)

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

27.

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 548 (88,070)

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Human Rights, Constitution, India

28.

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 546 (88,500)

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private international law, fraud, recognition of foreign judgment

29.

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 449 (112,167)

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Euthanasia, Mercy Killing, India, Law

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 401 (127,990)

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WTO, India, Agreement on Agriculture

31.

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 353 (147,489)

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Hire Purchase, Damages, Contract, Law

32.

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 345 (151,193)

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

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 290 (181,709)

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WTO, Investment, Trade Agreements

34.

'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 271 (194,722)

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

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 269 (196,150)

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International Taxation, India-Mauritius DTAA, Aditya Birla Nuvo

36.

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 268 (196,906)

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

37.

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 259 (203,717)

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

38.

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 253 (208,462)

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Labour Law, India, Conditions of Service

39.

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 236 (223,189)

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

40.

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 232 (226,953)

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Crypto, Tax, India

41.

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 230 (228,875)

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

42.

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 202 (259,344)

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International Tax, Indian Tax Treaty Interpretation, DTAA

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 201 (259,344)

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CESTAT, India

44.

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 197 (264,143)

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Fiscal Autonomy, Income Tax, Taxing State Revenue

45.

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 193 (269,014)

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Fairness, Implied Retrospectivity, Tax

46.

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 187 (276,715)

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tax, corporate governance, India

47.

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 185 (279,298)

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India, EC, Competition law

48.

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 183 (281,990)

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

49.

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 172 (297,754)

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Standard of Review, Anti Dumping, WTO

50.

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 171 (299,199)

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

51.

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 152 (330,530)

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

52.

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 141 (351,074)

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Direct Taxes Code, international taxation, India

53.

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 137 (359,029)

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Promissory estoppel, tax exemption

54.

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 137 (359,029)

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Tax Avoidance, India, Judicial Response

55.

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 136 (361,124)

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

56.

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 132 (369,416)

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Sports Law, India, Federalism

57.

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 132 (369,416)

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

58.

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 131 (371,552)

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Maintenance, Husband, India

59.

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 122 (392,084)

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actionable claim, service tax, India

60.

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 118 (401,710)

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

61.

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 116 (406,737)

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

62.

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 110 (422,845)

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Professional Taxes, Goods and Service Tax, GST

63.

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 110 (422,845)

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Negative List, Service Tax, India, VAT

64.

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 109 (425,695)

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Dividend Distribution Tax, Tax, Tax on Dividends

65.

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 108 (428,530)

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Permanent Establishment, Income Tax, Double Tax Treaties, India

66.

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 100 (452,445)

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

67.

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 99 (455,423)

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Double Taxation, India, Statutory Interpretation, Fiscal Statutes

68.

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 98 (458,566)

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Service Tax, Extraterritorial Taxation, India

69.

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 93 (474,484)

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Judicial Discipline, Quasi-judicial adjudication

70.

Tax Exemptions for Charities: Indian Supreme Court expounds the law

Number of pages: 7 Posted: 16 Nov 2022
Tarun Jain
Supreme Court of India
Downloads 91 (481,079)

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Taxing Charities, NGO Taxation

71.

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 91 (481,079)

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Substance Over Form, Anti-Avoidance, Tax, GAAR

72.

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 90 (484,337)

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Consignment Tax, Stock Transfer, Sales Tax

73.

‘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 90 (484,337)

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

74.

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 90 (484,337)

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Exemption, Judicial Construction, Central Excise Act, India

75.

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 90 (484,337)

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advocates, India, foreign law firms, employee, lawyers

76.

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 89 (487,697)

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Intellectual Property, Taxation, Economic Development, China, India

77.

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 88 (491,168)

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Dispute Resolution Panel, income tax, India

78.

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 86 (498,248)

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gift, shares, tax, corporate gift, India

79.

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 81 (516,477)

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Valuation, Indirect Tax, Goods and Services Tax, ECJ

80.

'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 80 (520,280)

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Privity of Contract, Goods Transport Agency, Value Added Tax

81.

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 78 (528,084)

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Anti-Dumping Duty, Tax Policy

82.

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 77 (532,075)

Abstract:

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Input Credit, VAT, GST

83.

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 77 (532,075)
Citation 1

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income tax, Direct Taxes Code, international taxation, India

84.

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 75 (540,188)
Citation 1

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General Anti-Avoidance Rules, India, Judicial GAAR

85.

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 74 (544,314)

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Goods and Service Tax, GST, Business Climate, India

86.

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 74 (544,314)

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Removal of Difficulty, Service Tax, India, Delegated Legislation

87.

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 72 (552,616)

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Reassessment, Tax Law

88.

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 70 (561,163)

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

89.

Estimating Tax Deduction at Source: An Unending Controversy in India?

Number of pages: 9 Posted: 23 Aug 2022
Tarun Jain
Supreme Court of India
Downloads 67 (574,381)

Abstract:

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TDS, Tax Deduction at Source, Estimating Tax Liability

90.

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 65 (583,474)

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service tax, India, lawyers, legal services

91.

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 65 (583,474)

Abstract:

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dispute resolution panel, income tax, India

92.

Privity of Consideration: A Contractual Doctrine Seeking to Find Space in GST Law in India

SCC Blog 2022
Number of pages: 8 Posted: 10 Oct 2022
Tarun Jain
Supreme Court of India
Downloads 62 (597,467)

Abstract:

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Privity of Consideration, Privity, Consideration, Goods and Services Tax, GST, India

93.

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 58 (617,590)

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

94.

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 54 (644,146)

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CESTAT, Anti-Dumping, Remand, Practice & Procedure

95.

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 54 (638,597)

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India, Income Tax, Oil and Natural Gas Exploration

96.

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 54 (638,597)

Abstract:

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Committee on Disputes, Intergovernmental disputes, India

97.

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 53 (644,146)

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

98.

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 52 (649,711)

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service tax, India, lawyers, legal services

99.

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 51 (655,311)

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Reverse Charge, Indirect Tax, VAT, GST

100.

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 50 (660,866)

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Vivisecting agreements, Service Tax, India

101.

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 49 (666,597)

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Removal of Difficulty, Service Tax, India, Delegated Legislation

102.

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 48 (672,549)

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Interpretation, Heading of Provision, Relevance of Context

103.

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 47 (678,561)

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Reopening, Income Tax, Reassessment

104.

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 47 (678,561)

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

105.

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 47 (678,561)

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Refund, Income Tax, Interest

106.

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 46 (690,925)

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Provisional Attachment, GST, Tax Recovery

107.

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 46 (684,647)

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retrospective amendment, income tax, India, reopening of assessment

108.

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 44 (697,260)

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

109.

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 44 (697,260)

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

110.

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 39 (730,553)

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Service Tax, Lotteries, Actionable Claim, India

111.

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 38 (737,570)

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Stay of Recovery, Tax Demand, Income Tax Appellate Tribunal

112.

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 37 (744,639)

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Service, Central Excise, India

113.

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 36 (751,718)

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Cross-Supplies, Barter, VAT

114.

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 35 (759,062)

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

115.

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 35 (759,062)

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VAT, GST, exempt supplies, closely related supplies

116.

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 33 (774,137)

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

117.

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 33 (774,137)

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

118.

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 31 (789,610)

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

119.

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 31 (789,610)

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Jurisdiction, Tax authorities, Plurality of Officers

120.

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 30 (797,574)

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Tax Exemption, Legal Interpretation, Strict Construction

121.

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 30 (797,574)

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Value Added Tax, Input Invoice, Substantive Compliance

122.

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 30 (797,574)

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Forfeiture, Value Added Tax, Goods and Services Tax

123.

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 30 (797,574)

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

124.

Scope of Agent's Authority in Dealings with Third Parties: Revisiting the Debate Through the Tax Prism

Number of pages: 9 Posted: 20 Dec 2022
Tarun Jain
Supreme Court of India
Downloads 29 (805,581)

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Agent, Dual Agents, Tax Deduction, Agent's Authority

125.

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 29 (805,581)

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Interpretation, Fiscal Statute, Exemption Provision

126.

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 29 (805,581)

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

127.

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 28 (813,764)

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

128.

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 27 (821,969)

Abstract:

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GST, Goods and Services Tax, Classification, Services

129.

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 27 (821,969)

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Good Faith Compliance, Tax, GST, Service Tax

130.

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 26 (830,598)

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

131.

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 26 (830,598)

Abstract:

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Input Credit, VAT, GST, Registration

132.

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 25 (839,031)

Abstract:

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Extraterritorial Tax

133.

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 24 (847,867)

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Appeals, Monetary Limit, Retrospectivity, Competence

134.

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 22 (865,836)

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Jurisprudence, Clean Hands Doctrine, Blemised Conduct

135.

Steering Influence of Tax laws over M&A transactions: Reflections on changing landscape in India

Journal of Tax Laws (Himachal Pradesh National Law University, Shimla) Volume 1 (2022), pp. 37-50
Number of pages: 16 Posted: 23 Sep 2023
Tarun Jain
Supreme Court of India
Downloads 21 (875,234)

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M&A, Corporate Reorganisation, Tax

136.

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 19 (894,143)

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Supply, GST, Goods and Services Tax, VAT

137.

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 18 (903,797)

Abstract:

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Refund, Assessment, Customs

138.

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 17 (913,571)

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

139.

De-hyphenating Tax From Contractual Realm: Prioritizing ‘Party Autonomy’ Under Indian Law

Number of pages: 7 Posted: 18 Oct 2022
Tarun Jain
Supreme Court of India
Downloads 15 (933,147)

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Shifting Tax Incidence, Party Autonomy

140.

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 13 (953,182)

Abstract:

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Tax on Clubs, GST, Goods and Services Tax

141.

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 12 (963,028)

Abstract:

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Composition Scheme, Value Added Tax

142.

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 11 (972,751)

Abstract:

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

143.

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 9 (990,977)

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Classification, VAT, Substituability of Goods, Common Parlance Principle

144.

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 9 (990,977)

Abstract:

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Equalisation Levy, Goods and Services Tax, Income Tax

145.

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 9 (990,977)

Abstract:

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Exemption Provisions, Interpretation

146.

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 7 (1,008,168)

Abstract:

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Interest On Refund, Tax, VAT

147.

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 4 (1,030,614)

Abstract:

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VAT, Liquidation

148.

‘Tax Sparing’ under Indian Tax Treaties: Delhi High Court Expounds the Law

SCC Online Blog, 2023
Posted: 23 Sep 2023
Tarun Jain
Supreme Court of India

Abstract:

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H25, K34

149.

Fixed Establishment: The Indirect Tax Avatar

SCC Online Blog, 2023
Posted: 23 Sep 2023
Tarun Jain
Supreme Court of India

Abstract:

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Fixed Establishment, Permanent Establishment, GST, VAT

150.

Tracing the Transformation of Taxation Law Paradigm in Independent India in the Last 75 Years

UPES Law Review, Volume VII, pp. 127-147 (2022)
Posted: 20 Sep 2023
Tarun Jain
Supreme Court of India

Abstract:

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Tax landscape, India Taxation

151.

Circumscribing Non Obstante Clauses: Tracing the New Jurisprudence

SCC Online Blog
Posted: 06 Sep 2023
Tarun Jain
Supreme Court of India

Abstract:

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Statutory Interpretation, Non Obstante clause, Notwithstanding Clause, Statutory Override

152.

Tax versus Fee: Are they Mutually Exclusive? Not always!

SCC Online Blog
Posted: 06 Sep 2023
Tarun Jain
Supreme Court of India

Abstract:

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Tax, Fee, Tax versus Fee

153.

Fork in the Road: The curious case of Bifurcated Jurisdiction in Indirect Tax Appellate Structure in India

SCC Online Blog
Posted: 06 Sep 2023
Tarun Jain
Supreme Court of India

Abstract:

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Appeal, Appellate Structure, Indirect Tax, Judicial Review

154.

Compensatory Taxes are Dead: Long Live Compensatory Taxes

SCC Online Blog
Posted: 06 Sep 2023
Tarun Jain
Supreme Court of India

Abstract:

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Compensatory Tax, Tax, Tax versus Fee

155.

Accrued Versus Contingent Tax Liabilities: Accentuating Contractual Shifting of Tax Incidence

SCC Online Blog
Posted: 06 Sep 2023
Tarun Jain
Supreme Court of India

Abstract:

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Contractual Shifting of Tax Liability, Tax, Contract

156.

Budget 2023: India Further Expands Tax Net on Digital Services

SCC Online Blog, 2023
Posted: 06 Sep 2023
Tarun Jain
Supreme Court of India

Abstract:

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India, Digital Services Tax

157.

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

Abstract:

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VAT, Value Added Tax, Consideration, Penalty

158.

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

Abstract:

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

159.

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

Abstract:

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GST, India, VAT, Input Credit, Refund

160.

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

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GST, Goods and Services Tax

161.

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

162.

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
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Double Taxation Convention, Double Taxation Avoidance Agreement, Domestic Law

163.

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

164.

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

165.

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

166.

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

167.

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

168.

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

169.

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