Dr. Priyanka Anand, National Law University Odisha ABSTRACT The Indian Supreme Court's ruling in Authority for Advance Rulings (Income Tax) v. Tiger Global International II Holdings has ushered in a sea change in the judicial interpretation of double taxation avoidance treaties, the General Anti- Avoidance Rule (GAAR), and the sanctity of grandfathering provisions protecting pre-April 2017 foreig…
Karuna T & G. Uma Maheshwari, School of Law, VISTAS University. ABSTRACT The Goods and Services Tax regime, introduced in India on 1 July 2017, was intended to consolidate the country's fragmented indirect tax architecture into a single, destination-based system predicated upon a seamless chain of Input Tax Credit. The mechanism of Input Tax Credit operates by crediting the tax paid on inward…
Intermountain Insurance Service of Vail, LLC v. Commissioner
Federal Tax Court Holds Pre-Chevron Judicial Construction of Statute Precludes Subsequent Agency Interpretation if Prior Construction Was Premised on Legislative History.
Comment on: No. 25868-06, 2010 WL 1838297 (T.C. May 6, 2010)
- Volume 124
- Issue 4
- February 2011
