The Supreme Court recently confirmed the Delhi High Court’s judgment which held that Hyatt had a permanent establishment under Article 5 of the Indo-UAE DTAA, thereby denying them benefits under the Indo-UAE DTAA. Relying on the two tests laid down in the Formula One World Championship Ltd v. Commissioner of Income Tax, the court held that Hyatt held substantive control over AHL’s operations. This article argues that the Court overlooked factual differences and misapplied the

The author is Utkarsh Shukla, a Second Year Student from Rajiv Gandhi National University of Law . Abstract: The article examines the...

The Goods and Services Tax Act, 2017 (GST) seeks to eliminate the cascading effect of taxes in the previous service taxes regime through the Input Tax Credit (ITC) mechanism. The credit given to the businesses aims to lower the cost of running a business, thereby giving an impetus to the furtherance of business. The credit is utilized by the registered business to pay off the tax liability via electronic credit ledger. There are some prerequisites to avail such ITC enshrined