Tarun Jain

Supreme Court of India

Advocate

New Delhi

India

  • Supreme Court of India

SCHOLARLY PAPERS

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Scholarly Papers (182)

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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 5,677 (2,890)
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 4,497 (4,347)

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BALCO, India, Supreme Court, Administrative Law

3.

Christian Missionaries in British India

Number of pages: 11 Posted: 30 Jan 2008
Tarun Jain
Supreme Court of India
Downloads 3,675 (6,068)

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Christian Missionaries, 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 3,613 (6,229)

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constitutionality, courts, presumption, India

5.

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 3,586 (6,308)

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Vicks Vaporub, Marketing Strategy, 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 3,225 (7,478)

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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 3,039 (8,217)

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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 2,528 (10,984)

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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 2,292 (12,858)

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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 1,724 (20,150)

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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 1,535 (24,068)
Citation 2

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India, Evidence Law, Law Commission of India

12.

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 1,526 (24,319)

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Environmental Law, International Law, Transboundary Harm

13.

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 1,438 (26,507)

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Equal Pay for Equal Work, Constitution, India

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 1,432 (26,668)

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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 1,417 (27,094)

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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 1,237 (33,059)

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export subsidy, India, international trade

17.

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 1,163 (36,244)

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Judicial Order, Stay, Interim Order

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 1,137 (37,271)
Citation 1

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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 1,075 (40,438)

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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 1,016 (43,837)

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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 792 (61,769)
Citation 1

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Fine, Imprisonment, Criminology, Law, Punishment

22.

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 756 (65,680)
Citation 2

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Goods and Service Tax, Indirect Tax, India

23.

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 750 (66,344)

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Limitation, India, Limitation Act

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 583 (91,401)

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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 567 (94,660)

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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 567 (94,660)

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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 560 (96,130)

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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 552 (97,933)

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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 460 (122,130)

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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 408 (140,448)

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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 394 (146,173)

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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 348 (167,649)

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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 299 (196,992)

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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 286 (206,369)

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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 280 (210,887)

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International Taxation, India-Mauritius DTAA, Aditya Birla Nuvo

36.

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 275 (214,939)

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Crypto, Tax, 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 273 (216,539)

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

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 270 (218,899)

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

39.

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 262 (225,515)

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Labour Law, India, Conditions of Service

40.

How Vodafone International Has Overruled Azadi Bachao Andolan Decision

Current Tax Reporter (Articles), Vol. 250, pp. 8-22, 2012
Number of pages: 15 Posted: 30 May 2012
Tarun Jain
Supreme Court of India
Downloads 260 (227,275)

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

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 246 (239,939)

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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 222 (264,944)

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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 213 (275,330)

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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 211 (277,772)

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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 198 (294,457)

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Fairness, Implied Retrospectivity, Tax

46.

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 190 (305,712)

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

47.

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 189 (307,210)

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tax, corporate governance, India

48.

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 188 (308,635)

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India, EC, Competition law

49.

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

Income Tax Reports, (2022) 440 ITR (Journal) 1-31
Number of pages: 32 Posted: 09 Feb 2022
Tarun Jain
Supreme Court of India
Downloads 187 (310,062)

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

50.

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 185 (313,035)

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Standard of Review, Anti Dumping, WTO

51.

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 167 (342,757)

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

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 161 (353,720)

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Promissory estoppel, tax exemption

53.

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 158 (359,233)

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

54.

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 152 (370,924)

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

55.

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 146 (383,228)

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Exemption, Judicial Construction, Central Excise Act, India

56.

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 145 (385,298)

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Tax Avoidance, India, Judicial Response

57.

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 143 (389,579)

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Direct Taxes Code, international taxation, India

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 143 (389,579)

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Maintenance, Husband, India

59.

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 139 (398,383)

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Taxing Charities, NGO Taxation

60.

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 (400,703)

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Sports Law, India, Federalism

61.

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 135 (407,603)

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

62.

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 132 (414,861)

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actionable claim, service tax, India

63.

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 125 (432,549)

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Permanent Establishment, Income Tax, Double Tax Treaties, India

64.

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 123 (437,960)
Citation 1

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General Anti-Avoidance Rules, India, Judicial GAAR

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 121 (443,424)

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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 116 (457,697)

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Professional Taxes, Goods and Service Tax, GST

67.

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 113 (466,778)

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Negative List, Service Tax, India, VAT

68.

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 112 (469,879)

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Dividend Distribution Tax, Tax, Tax on Dividends

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 111 (473,064)

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Substance Over Form, Anti-Avoidance, Tax, GAAR

70.

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 110 (476,092)

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

71.

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 107 (485,555)

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Double Taxation, India, Statutory Interpretation, Fiscal Statutes

72.

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 104 (495,712)

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Service Tax, Extraterritorial Taxation, India

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 102 (502,469)

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advocates, India, foreign law firms, employee, lawyers

74.

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 101 (505,957)

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Consignment Tax, Stock Transfer, Sales Tax

75.

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 100 (509,321)

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Judicial Discipline, Quasi-judicial adjudication

76.

‘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 96 (523,289)

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

77.

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 95 (526,839)

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Reassessment, Tax Law

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 95 (526,839)

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Intellectual Property, Taxation, Economic Development, China, India

79.

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 91 (541,608)

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Dispute Resolution Panel, income tax, India

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 90 (545,361)

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Privity of Contract, Goods Transport Agency, Value Added Tax

81.

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 90 (545,361)

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Valuation, Indirect Tax, Goods and Services Tax, ECJ

82.

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 90 (545,361)

Abstract:

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gift, shares, tax, corporate gift, India

83.

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 88 (552,977)

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Anti-Dumping Duty, Tax Policy

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 87 (556,780)
Citation 1

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income tax, Direct Taxes Code, international taxation, India

85.

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 85 (564,778)

Abstract:

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Input Credit, VAT, GST

86.

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 82 (576,917)

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Goods and Service Tax, GST, Business Climate, India

87.

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 78 (593,862)

Abstract:

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

88.

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 78 (593,862)

Abstract:

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TDS, Tax Deduction at Source, Estimating Tax Liability

89.

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 78 (593,862)

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Removal of Difficulty, Service Tax, India, Delegated Legislation

90.

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 74 (611,595)

Abstract:

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

91.

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 73 (616,199)

Abstract:

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Reopening, Income Tax, Reassessment

92.

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 68 (640,075)

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Provisional Attachment, GST, Tax Recovery

93.

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 68 (640,075)

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service tax, India, lawyers, legal services

94.

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 66 (649,947)

Abstract:

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Removal of Difficulty, Service Tax, India, Delegated Legislation

95.

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 66 (649,947)

Abstract:

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dispute resolution panel, income tax, India

96.

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 64 (660,152)

Abstract:

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Cross-Supplies, Barter, VAT

97.

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 61 (675,920)

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

98.

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 61 (675,920)

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

99.

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 59 (686,669)

Abstract:

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CESTAT, Anti-Dumping, Remand, Practice & Procedure

100.

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 59 (686,669)

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

101.

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 58 (692,093)

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Committee on Disputes, Intergovernmental disputes, India

102.

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 57 (697,524)

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service tax, India, lawyers, legal services

103.

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 56 (703,241)

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

104.

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 55 (709,013)

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Reverse Charge, Indirect Tax, VAT, GST

105.

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 55 (709,013)

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India, Income Tax, Oil and Natural Gas Exploration

106.

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 55 (709,013)

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Vivisecting agreements, Service Tax, India

107.

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 54 (714,855)

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Interpretation, Heading of Provision, Relevance of Context

108.

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 50 (739,425)

Abstract:

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Refund, Income Tax, Interest

109.

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 48 (752,146)

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retrospective amendment, income tax, India, reopening of assessment

110.

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 47 (758,644)

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

111.

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 46 (765,306)

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M&A, Corporate Reorganisation, Tax

112.

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 45 (772,143)

Abstract:

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Stay of Recovery, Tax Demand, Income Tax Appellate Tribunal

113.

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 45 (772,143)

Abstract:

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Service, Central Excise, India

114.

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 (772,143)

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

115.

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 44 (778,996)

Abstract:

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Online Gaming, GST, VAT

116.

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 44 (778,996)

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Service Tax, Lotteries, Actionable Claim, India

117.

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 42 (793,330)

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

118.

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 41 (800,544)

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

119.

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 41 (800,544)

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Price-Escalation, Tax-Adjustment, GST, VAT, 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 40 (807,823)

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Tax Exemption, Legal Interpretation, Strict Construction

121.

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 39 (815,292)

Abstract:

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GST, Goods and Services Tax, Classification, Services

122.

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 39 (815,292)

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

123.

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 39 (815,292)

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Input Credit, VAT, GST, Registration

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 38 (822,982)

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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 37 (830,719)

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Interpretation, Fiscal Statute, Exemption Provision

126.

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 36 (838,708)

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VAT, GST, exempt supplies, closely related supplies

127.

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 35 (846,798)

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

128.

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 34 (855,245)

Abstract:

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Tax Residency Certificate, TRC, DTAA, DTC

129.

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 34 (855,245)

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

130.

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 34 (855,245)

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Forfeiture, Value Added Tax, Goods and Services Tax

131.

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 33 (863,734)

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Value Added Tax, Input Invoice, Substantive Compliance

132.

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 33 (863,734)

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Jurisdiction, Tax authorities, Plurality of Officers

133.

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 32 (872,099)

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

134.

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 31 (880,749)

Abstract:

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

135.

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 31 (880,749)

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Good Faith Compliance, Tax, GST, Service Tax

136.

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 30 (889,530)

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Appeals, Monetary Limit, Retrospectivity, Competence

137.

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 29 (898,490)

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Extraterritorial Tax

138.

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 25 (936,007)

Abstract:

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Supply, GST, Goods and Services Tax, VAT

139.

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 24 (945,926)

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Jurisprudence, Clean Hands Doctrine, Blemised Conduct

140.

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 24 (945,926)

Abstract:

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Refund, Assessment, Customs

141.

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 23 (955,914)

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Shifting Tax Incidence, Party Autonomy

142.

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 23 (955,914)

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Classification, VAT, Substituability of Goods, Common Parlance Principle

143.

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 21 (976,528)

Abstract:

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

144.

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 20 (987,041)

Abstract:

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Tax on Clubs, GST, Goods and Services Tax

145.

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 17 (1,019,454)

Abstract:

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Equalisation Levy, Goods and Services Tax, Income Tax

146.

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 16 (1,030,311)

Abstract:

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

147.

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 13 (1,063,205)

Abstract:

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Composition Scheme, Value Added Tax

148.

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 12 (1,074,087)

Abstract:

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Exemption Provisions, Interpretation

149.

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 10 (1,096,041)

Abstract:

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VAT, Liquidation

150.

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 10 (1,096,041)

Abstract:

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Interest On Refund, Tax, VAT

151.

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 6 (1,139,654)

Abstract:

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Corporate veil, Related party transactions, Directorship, Corporate taxpayer

152.

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

Abstract:

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153.

Tax Authorities’ Empowerment to Annul Property Transfers: A revisit

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

Abstract:

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M&A Tax, Void transfer

154.

Tax Arbitration in India: Scope and Trends

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

Abstract:

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Tax Arbitration

155.

Reviving BITs: Reimaging Tax Paradigm

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

Abstract:

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K34, H25

156.

Judicial prescriptions against coercive tax recovery: An Anthology

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

Abstract:

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Tax Recovery, Fairness

157.

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

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

Abstract:

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

158.

Reflections on Criticality of Show-Cause Notice in Tax Laws

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

Abstract:

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Show Cause Notice, Tax Law, Tax Litigation

159.

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

Abstract:

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GAAR, Tax Anti-Avoidance

160.

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

Abstract:

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Agency, Tax Credit, Input Tax Credit, Vicarious Liability

161.

‘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

162.

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

163.

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

164.

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

165.

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

166.

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

167.

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

168.

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

169.

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

170.

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

171.

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

172.

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

173.

India Supreme Court Delineates Scope of New GST Law Quite Widely

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

Abstract:

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GST, Goods and Services Tax

174.

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

Abstract:

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GST, Transfer-Pricing

175.

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 (1,210,493)

Abstract:

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Double Taxation Convention, Double Taxation Avoidance Agreement, Domestic Law

176.

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

Abstract:

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Penalty, Proportionality, Tax

177.

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

178.

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

Abstract:

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Consideration, Sales Tax, Value Added Tax

179.

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

180.

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

Abstract:

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CENVAT Credit, VAT, India

181.

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

182.

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