Tarun Jain

Supreme Court of India

Advocate

New Delhi

India

  • Supreme Court of India

SCHOLARLY PAPERS

190

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Scholarly Papers (190)

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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 5,744 (3,109)
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 4,579 (4,624)

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BALCO, India, Supreme Court, Administrative Law

3.

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 3,773 (6,374)

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constitutionality, courts, presumption, India

4.

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 3,746 (6,446)

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Vicks Vaporub, Marketing Strategy, India

5.

Christian Missionaries in British India

Number of pages: 11 Posted: 30 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 3,742 (6,459)

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Christian Missionaries, India

6.

Examining the Concept of 'Cause of Action' in India

Number of pages: 13 Posted: 30 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 3,460 (7,347)

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Cause of Action, Civil Procedure, India, Law

7.

General Principles of Intestate Succession Under Hindu Law

Number of pages: 32 Posted: 30 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 3,108 (8,690)

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Hindu Law, Succession, Intestate Succession, Family 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 2,545 (11,903)

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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 2,310 (13,909)

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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 1,742 (21,803)

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Sociological Jurisprudence, Supreme Court of India, Social Change

11.

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 1,600 (24,790)

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Environmental Law, International Law, Transboundary Harm

12.

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 1,585 (25,211)
Citation 2

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India, Evidence Law, Law Commission of India

13.

'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 1,477 (27,987)

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presumption of innocence, criminal law

14.

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 1,470 (28,183)

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

15.

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 1,452 (28,725)

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Equal Pay for Equal Work, Constitution, India

16.

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 1,308 (33,616)

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Judicial Order, Stay, Interim Order

17.

Export Subsidy in Indian Agriculture: An Analysis

Number of pages: 9 Posted: 26 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 1,250 (35,712)

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export subsidy, India, international trade

18.

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 1,166 (39,684)
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changing shareholding pattern, India

19.

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 1,138 (41,034)

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Charity, Trusts, Charitable Trusts

20.

External Debt Scenario in India: Issue of Debt Sustainability

Number of pages: 48 Posted: 26 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 1,024 (47,667)

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External Debt, Debt Sustainability, India

21.

Fine Versus Imprisonment

Number of pages: 24 Posted: 30 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 845 (62,229)
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Fine, Imprisonment, Criminology, Law, Punishment

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 764 (71,135)

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Limitation, India, Limitation Act

23.

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 759 (71,797)
Citation 2

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Goods and Service Tax, Indirect Tax, India

24.

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 588 (99,537)

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Human Rights, Constitution, India

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 582 (100,873)

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

26.

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 579 (101,545)

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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

27.

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 570 (103,569)

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

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 564 (104,883)

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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 486 (126,033)

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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 412 (153,605)

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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 412 (153,167)

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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 355 (180,855)

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

33.

'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 305 (213,071)

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

34.

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 303 (214,483)

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WTO, Investment, Trade Agreements

35.

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 299 (217,556)

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Crypto, Tax, India

36.

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 293 (222,303)

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

37.

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 282 (231,386)

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International Taxation, India-Mauritius DTAA, Aditya Birla Nuvo

38.

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 272 (240,172)

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

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 271 (241,063)

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

40.

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 271 (241,063)

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Labour Law, India, Conditions of Service

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 259 (253,365)

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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 230 (283,827)

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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 218 (298,825)

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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 217 (300,146)

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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 201 (322,532)

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Fairness, Implied Retrospectivity, Tax

46.

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 198 (327,078)

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

47.

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 194 (333,353)

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

48.

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 194 (333,353)

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tax, corporate governance, India

49.

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 192 (336,578)

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

50.

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 190 (339,848)

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India, EC, Competition law

51.

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 189 (341,504)

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Standard of Review, Anti Dumping, WTO

52.

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 180 (356,956)

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Promissory estoppel, tax exemption

53.

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 167 (381,331)

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

54.

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 162 (391,443)

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

55.

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 160 (395,659)

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Taxing Charities, NGO Taxation

56.

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 158 (399,845)

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Maintenance, Husband, India

57.

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 156 (404,267)
Citation 1

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General Anti-Avoidance Rules, India, Judicial GAAR

58.

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

Income Tax Reports, (2017) 399 ITR (Journal) 41-68.
Number of pages: 28 Posted: 28 Dec 2017 Last Revised: 02 Jan 2018
Tarun Jain
Supreme Court of India
Downloads 156 (404,267)

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Tax Avoidance, India, Judicial Response

59.

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 156 (404,267)

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Exemption, Judicial Construction, Central Excise Act, India

60.

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 156 (404,267)

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Direct Taxes Code, international taxation, India

61.

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 146 (426,795)

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actionable claim, service tax, India

62.

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 140 (441,488)

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

63.

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 138 (446,585)

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Sports Law, India, Federalism

64.

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 136 (451,847)

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Permanent Establishment, Income Tax, Double Tax Treaties, India

65.

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 128 (474,305)

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

66.

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 123 (489,457)

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Professional Taxes, Goods and Service Tax, GST

67.

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 121 (495,731)

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

68.

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 118 (505,164)

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Negative List, Service Tax, India, VAT

69.

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 117 (508,450)
Citation 1

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Substance Over Form, Anti-Avoidance, Tax, GAAR

70.

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 116 (511,789)

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Consignment Tax, Stock Transfer, Sales Tax

71.

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 113 (522,020)

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Dividend Distribution Tax, Tax, Tax on Dividends

72.

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 112 (525,580)

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Double Taxation, India, Statutory Interpretation, Fiscal Statutes

73.

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 112 (525,580)

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advocates, India, foreign law firms, employee, lawyers

74.

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 111 (529,133)

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Reassessment, Tax Law

75.

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 110 (532,654)

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Service Tax, Extraterritorial Taxation, India

76.

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 102 (563,125)

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Judicial Discipline, Quasi-judicial adjudication

77.

‘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 99 (574,893)

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

78.

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 98 (578,740)

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Intellectual Property, Taxation, Economic Development, China, India

79.

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 96 (586,588)

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TDS, Tax Deduction at Source, Estimating Tax Liability

80.

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 96 (586,588)

Abstract:

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gift, shares, tax, corporate gift, India

81.

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 95 (590,555)

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

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 95 (590,555)

Abstract:

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Input Credit, VAT, GST

83.

THE TAXATION OF CRYPTOASSETS IN INDIA: A REVIEW OF EVOLVING TAX POLICY AND LAW

Number of pages: 20 Posted: 13 Dec 2024
Tarun Jain
Supreme Court of India
Downloads 93 (598,583)

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Virtual Digital Assets, Cryptoassets, Taxation, India

84.

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 93 (598,583)
Citation 1

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income tax, Direct Taxes Code, international taxation, India

85.

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

GST Law Times, (2017) Vol. 5 (October 2017) (pp. J137-J142)
Number of pages: 6 Posted: 31 Oct 2017 Last Revised: 23 Nov 2017
Tarun Jain
Supreme Court of India
Downloads 92 (602,625)

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Valuation, Indirect Tax, Goods and Services Tax, ECJ

86.

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 92 (602,625)

Abstract:

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Dispute Resolution Panel, income tax, India

87.

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 91 (606,679)

Abstract:

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Anti-Dumping Duty, Tax Policy

88.

'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 91 (606,679)

Abstract:

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Privity of Contract, Goods Transport Agency, Value Added Tax

89.

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 90 (610,774)

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Goods and Service Tax, GST, Business Climate, India

90.

Online Money Gaming Under GST: The “Goods” Conundrum!

SCC Online Blog
Number of pages: 6 Posted: 22 Feb 2024
Tarun Jain
Supreme Court of India
Downloads 86 (632,738)

Abstract:

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Online Gaming, GST, VAT

91.

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 82 (646,295)

Abstract:

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Removal of Difficulty, Service Tax, India, Delegated Legislation

92.

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 80 (655,687)

Abstract:

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

93.

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 78 (665,181)

Abstract:

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Provisional Attachment, GST, Tax Recovery

94.

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 76 (674,942)

Abstract:

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Reopening, Income Tax, Reassessment

95.

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 76 (674,942)

Abstract:

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Cross-Supplies, Barter, VAT

96.

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 74 (684,971)

Abstract:

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M&A, Corporate Reorganisation, Tax

97.

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 72 (695,453)

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

98.

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 70 (706,241)

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

99.

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 70 (706,241)

Abstract:

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service tax, India, lawyers, legal services

100.

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 68 (717,304)

Abstract:

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Removal of Difficulty, Service Tax, India, Delegated Legislation

101.

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 68 (717,304)

Abstract:

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dispute resolution panel, income tax, India

102.

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 64 (740,577)

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CESTAT, Anti-Dumping, Remand, Practice & Procedure

103.

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 63 (746,666)

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

104.

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 63 (746,666)

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

105.

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 62 (752,805)

Abstract:

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GST, Goods and Services Tax, Classification, Services

106.

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 61 (759,058)

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Committee on Disputes, Intergovernmental disputes, India

107.

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 60 (765,460)

Abstract:

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service tax, India, lawyers, legal services

108.

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 59 (771,902)

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India, Income Tax, Oil and Natural Gas Exploration

109.

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 59 (771,902)

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Vivisecting agreements, Service Tax, India

110.

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 58 (778,487)

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Interpretation, Heading of Provision, Relevance of Context

111.

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 58 (778,487)

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

112.

States' Taxation of Mineral Rights and Land: Supreme Court of India expounds the law

Number of pages: 10 Posted: 19 Aug 2024
Tarun Jain
Supreme Court of India
Downloads 57 (792,116)

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Mineral Taxes, Mining Taxes, Land Taxes, Constitution and Tax

113.

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 57 (785,297)

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Reverse Charge, Indirect Tax, VAT, GST

114.

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 56 (792,116)

Abstract:

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Refund, Income Tax, Interest

115.

Tax Residency Certificate and benefit of Tax Treaties in India: The debate reignited!

SCC Online Blog
Number of pages: 7 Posted: 22 Feb 2024
Tarun Jain
Supreme Court of India
Downloads 54 (806,400)

Abstract:

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Tax Residency Certificate, TRC, DTAA, DTC

116.

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 54 (821,094)

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

117.

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 53 (813,617)

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retrospective amendment, income tax, India, reopening of assessment

118.

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 52 (821,094)

Abstract:

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Stay of Recovery, Tax Demand, Income Tax Appellate Tribunal

119.

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 49 (844,127)

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

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 48 (852,145)

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Tax Exemption, Legal Interpretation, Strict Construction

121.

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 48 (860,377)

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Service Tax, Lotteries, Actionable Claim, India

122.

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 47 (860,377)

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Input Credit, VAT, GST, Registration

123.

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 46 (868,709)

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Service, Central Excise, India

124.

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 45 (877,139)

Abstract:

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

125.

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 45 (877,139)

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

126.

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 44 (885,811)

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

127.

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 42 (903,492)

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

128.

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 41 (912,467)

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Interpretation, Fiscal Statute, Exemption Provision

129.

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 40 (921,797)

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VAT, GST, exempt supplies, closely related supplies

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 37 (950,822)

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

131.

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 37 (950,822)

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

132.

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 36 (960,692)

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Appeals, Monetary Limit, Retrospectivity, Competence

133.

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 36 (960,692)

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Jurisdiction, Tax authorities, Plurality of Officers

134.

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 35 (970,855)

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

135.

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 35 (970,855)

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Value Added Tax, Input Invoice, Substantive Compliance

136.

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 35 (970,855)

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Forfeiture, Value Added Tax, Goods and Services Tax

137.

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 35 (970,855)

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Good Faith Compliance, Tax, GST, Service Tax

138.

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 33 (991,599)

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

139.

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 33 (991,599)

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Supply, GST, Goods and Services Tax, VAT

140.

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 32 (1,002,268)

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Shifting Tax Incidence, Party Autonomy

141.

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 32 (1,002,268)

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Classification, VAT, Substituability of Goods, Common Parlance Principle

142.

Shades of immovability: Supreme Court of India delineates the distinction between movable and immovable property for tax purposes

Number of pages: 8 Posted: 21 Jan 2025
Tarun Jain
Supreme Court of India
Downloads 31 (1,024,170)

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143.

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 31 (1,013,176)

Abstract:

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Refund, Assessment, Customs

144.

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 30 (1,024,170)

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Jurisprudence, Clean Hands Doctrine, Blemised Conduct

145.

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 30 (1,024,170)

Abstract:

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Extraterritorial Tax

146.

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 23 (1,107,272)

Abstract:

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Tax on Clubs, GST, Goods and Services Tax

147.

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 22 (1,119,858)

Abstract:

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

148.

'As is where is' basis: India's new tax policy mantra!

Number of pages: 8 Posted: 24 Feb 2025
Tarun Jain
Supreme Court of India
Downloads 20 (1,144,973)

Abstract:

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149.

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 18 (1,169,815)

Abstract:

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Equalisation Levy, Goods and Services Tax, Income Tax

150.

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 17 (1,182,305)

Abstract:

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VAT, Liquidation

151.

Tax Investigators can Adjudicate too? Deconstructing the recent verdict of Supreme Court of India

Number of pages: 9 Posted: 06 Dec 2024
Tarun Jain
Supreme Court of India
Downloads 16 (1,194,684)

Abstract:

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152.

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 16 (1,194,684)

Abstract:

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Composition Scheme, Value Added Tax

153.

Contemporary Fiscal Laws are Reshaping the Board's Agenda: A Reflection

Number of pages: 10 Posted: 17 Jul 2024
Tarun Jain
Supreme Court of India
Downloads 15 (1,206,917)

Abstract:

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Corporate veil, Related party transactions, Directorship, Corporate taxpayer

154.

Taxing Expenses incurred by Service Recipient: A vexed question in GST valuation paradigm

Number of pages: 9 Posted: 30 Jan 2025
Tarun Jain
Supreme Court of India
Downloads 14 (1,218,849)

Abstract:

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155.

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 14 (1,218,849)

Abstract:

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Exemption Provisions, Interpretation

156.

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 13 (1,230,475)

Abstract:

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Interest On Refund, Tax, VAT

157.

Tax officers' arrest powers: Supreme Court of India expounds the law

Number of pages: 12 Posted: 20 Mar 2025
Tarun Jain
Supreme Court of India
Downloads 12 (1,241,613)

Abstract:

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158.

Tax Treaty Override? A critical review of Income Tax Bill, 2025

Number of pages: 9
Tarun Jain
Supreme Court of India
Downloads 1

Abstract:

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159.

De-Hyphenating Incidence and Measure of Tax: Time Ripe for a Relook?

Posted: 18 Dec 2024
Tarun Jain
Supreme Court of India

Abstract:

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160.

Intermediary Under India's Gst Laws: A Bane for Indian Service Exporters

SCC Online Blog
https://www.scconline.com/blog/post/2024/06/06/intermediary-under-gst-laws-a-bane-for-indian-servic-exporters/
Posted: 11 Jun 2024
Tarun Jain
Supreme Court of India

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161.

Tax Authorities’ Empowerment to Annul Property Transfers: A revisit

SCC Online Blog
Posted: 21 May 2024
Tarun Jain
Supreme Court of India

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M&A Tax, Void transfer

162.

Tax Arbitration in India: Scope and Trends

SCC Online Blog, 2024
Posted: 05 Apr 2024
Tarun Jain
Supreme Court of India

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Tax Arbitration

163.

Reviving BITs: Reimaging Tax Paradigm

SCC Online Blog
Posted: 14 Mar 2024
Tarun Jain
Supreme Court of India

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K34, H25

164.

Judicial prescriptions against coercive tax recovery: An Anthology

SCC Online Blog
Posted: 24 Jan 2024
Tarun Jain
Supreme Court of India

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Tax Recovery, Fairness

165.

United Nations Enters Fray: Winds of Change in International Tax System

SCC Online Blog
Posted: 24 Jan 2024
Tarun Jain
Supreme Court of India

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Pillar One, Pillar Two, UN, Framework Convention on International Tax Cooperation

166.

Reflections on Criticality of Show-Cause Notice in Tax Laws

SCC Online Blog
Posted: 24 Jan 2024
Tarun Jain
Supreme Court of India

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Show Cause Notice, Tax Law, Tax Litigation

167.

General Anti Avoidance Rules in India: The story so far!

British Tax Review (2023 Issue 5), pp. 695-703
Posted: 24 Jan 2024
Mukesh Butani and Tarun Jain
Independent and Supreme Court of India

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GAAR, Tax Anti-Avoidance

168.

Principal’s vicarious liability: An answer to Input Credit denial?

Voice of MTB (Journal of Madras Tax Bar), Forthcoming
Posted: 24 Jan 2024
Tarun Jain
Supreme Court of India

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Agency, Tax Credit, Input Tax Credit, Vicarious Liability

169.

‘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

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H25, K34

170.

Fixed Establishment: The Indirect Tax Avatar

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

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Fixed Establishment, Permanent Establishment, GST, VAT

171.

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

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Tax landscape, India Taxation

172.

Circumscribing Non Obstante Clauses: Tracing the New Jurisprudence

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

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

173.

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

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

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Tax, Fee, Tax versus Fee

174.

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

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Appeal, Appellate Structure, Indirect Tax, Judicial Review

175.

Compensatory Taxes are Dead: Long Live Compensatory Taxes

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

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Compensatory Tax, Tax, Tax versus Fee

176.

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

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

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Contractual Shifting of Tax Liability, Tax, Contract

177.

Budget 2023: India Further Expands Tax Net on Digital Services

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

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India, Digital Services Tax

178.

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

179.

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

180.

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

181.

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

182.

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

183.

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 (1,326,930)

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Double Taxation Convention, Double Taxation Avoidance Agreement, Domestic Law

184.

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

185.

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

186.

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

187.

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

188.

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

189.

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

190.

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