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Bringing Back the Past: Is India Ready for an Inheritance Tax Revival?
Although log abolished, Indian Inheritance tax remains a hot topic in the tax policy discussions as recently the centre hinted at its pos...
Aditi Srivatsala Astakala
Mar 39 min read
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Beyond Loose Sheets: “Redefining Satisfactory Evidence in Tax Proceedings u/s 153C of the Income Tax Act 1961”
The piece explores the interpretation and evidentiary precision required under section 153 C of Income Tax Act, 1961. The recent order in...
Siddharth Singh & Ruby Aggrawal
Feb 248 min read
133 views
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Taxing Carbon Emissions Across Borders - Evaluating the Relevance of CBAM in the Indian Tax Landscape
Countries across the globe have intensified their protection against climate change. The European Union's Carbon Border Adjustment Mechan...
Shivam Agrawal & Priyanshu Pandey
Dec 18, 20247 min read
207 views
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The Big Question: Can States Tax Central Operations? Insights from the P&H HC Judgement
This blog breaks down the recent judgement given by the Punjab & Haryana High Court in Union of India v. Punjab State Electricity Board &...
Mahi Agrawal
Dec 8, 20248 min read
222 views
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