Efficient Tax Planning: Economic Laws Practice - Your Path to Financial Success in Direct and Indirect Taxation

3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory
https://elplaw.in/practicearea/tax/ 1/52
Tax
(https://www.taxand.com/)
India member of the global Taxand network
‘ELP is unique for me because of their approach to the clients. They are not treating a client as a billing
machine. They always look for solutions and treat the issue as if it is their issue.’
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The Legal500 2023
OVERVIEW SERVICES
PRACTICE PROFILE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2023/05/ELP-PRACTICE-
PROFILE-TAXATION.PDF)
PEOPLE THOUGHT LEADERSHIP RECOGNITIONS
ELP’s market leading Tax practice with its “out of the box” solution providing ability has created a niche
for itself. The Tax practice offers comprehensive qualitative services across both indirect and direct
taxes (including transfer pricing) covering the entire spectrum of transactional, advisory and litigation
work. Our distinctive tax practice seamlessly integrates expertise in both advisory services and
litigation, enabling the firm to address and offer redressal in any and all disputes that may arise. ELP has
the distinction of having assisted some of the largest global conglomerates on a wide spectrum of
matters that encompass not only legal advisory but also in-depth strategic decisions which have had a
far reaching impact on domestic as well as cross-border businesses and transactions of these
organisations. Our tax team comprising of professionals with diverse expertise, which include not only
legal professionals (advocates and solicitors) but also financial and market analysts, chartered
accountants and economists who hold multi-jurisdictional qualifications, has achieved this kind of reach
and impact with a rather innovative and customised approach.
Additionally, ELP’s team routinely renders litigation services to clients. ELP strategises, assists and
represents clients in both adjudication as well as appellate proceedings. We regularly handle cases from
the stage of appearing before Assistant or Deputy Commissioners right up-to the Supreme Court on
almost every tax issue to have arisen in the country. Our team has the expertise and ability to represent
clients at various fora, including the Dispute Resolution Panel, Authority for Advance Rulings and the
Supreme Court of India. The combination of advisory and litigation services provided under one roof
gives ELP a unique positioning especially in India, where the proportion to tax litigation is significantly
higher compared to the other nations.
ELP’s indirect tax expertise has transitioned itself from the entire gamut of taxes including Excise,
Customs, Service Tax, Sales Tax/Value Added Tax (VAT), Entertainment Tax, Entry Tax to recently
introduced Goods and Services Tax (GST). On GST, ELP has to its credit not just the privilege of having
assisted companies with transitioning into GST, but in certain cases hand held the entire industry in the
transition process. ELP also advises clients on Foreign Exchange Regulations, Foreign Trade Policy and
Export Control and Trade Sanctions. Our wealth of experience includes advising clients across sectors
and countries. We have also successfully represented various industry associations before the Ministry
of Finance and its functionaries on various issues impeding business operations. We have also been
privileged to advise the Government of India on policy initiatives.
Overview

ELP’s direct tax expertise covers all aspects of international and domestic tax matters including transfer
pricing. Our team outlines commercially viable structures and suggests arrangements to clients so as to
achieve business objectives in a tax and regulatory efficient manner. We provide cutting edge and novel
solutions to issues that emanate at the structuring stage of transactions with the view to providing
forward looking tax strategies to our clients.
ELP’s transfer pricing services offer solutions across industries and geographies with the focus on not
only a comprehensive analysis but also on assisting clients in planning their transfer price. We are
uniquely positioned amongst firms in India due to our added ability to advice on trade and customs
including valuation to be adapted under customs. Our team has been trained internationally and is able
to provide a broader perspective on matters and transactions to mitigate risks in the future.
With years of unparalleled expertise in the field of Indirect Tax Advisory and Litigation, ELP brings to the
table a dedicated and experienced team of professionals comprising of advocates, chartered
accountants and economists to provide high quality support, advice and assistance towards a smooth
transition into the new GST regime. Our in-depth understanding of this field has led us to collaborate
with various large multi-national and Indian clients across diverse sectors, industry associations and
trade bodies. Our presence in multiple locations in India and proficiency in the management of multi-
jurisdictional tax advisory and litigation matters enables us to provide Pan-India support to clients on
GST.
ELP’s integrated and seamless approach, wealth of experience, high-level partner involvement, in-depth
knowledge and expertise and comprehensive service offerings pan India have made us one of the most
sought after firms for tax within India.
Indirect Tax
Services
Tax structuring & optimisation including advice and assistance in relation to all kinds of issues,
having implications under GST as also in relation to:
Customs Duty
State Excise, and State incentive policy
Foreign Trade Policy, etc.
Export Control and Trade Sanctions
Advisory, transaction structuring & support services including analysis of sourcing, procurement and
distribution models and advice on best practices to be incorporated in the supply chain from a GST
efficiency perspective
Due diligence & optimisation study for building tax efficiencies and determining potential tax saving
opportunities
Assistance for negotiating optimum package of incentives under the State Industrial Policy
Comprehensive support for resolving tax issues related to cross border transactions

Direct Tax
International and Domestic Tax Advisory
Transfer Pricing
Financial Planning and/or Transaction Advisory
Advice and assistance on policy initiatives & representations before Central and State Government
authorities
Litigation services – right from assessment level to the highest appellate level, and across all fora
and courts including Authority for Advance Ruling, Settlement Commission, up-to the Supreme Court
Inbound and outbound structuring;
Planning to improve tax efficiency/strategic documentation;
Designing an entry strategy (types of presence);
Treaty interpretations;
Exchange policy and foreign investments;
Investment and capital structuring;
Structuring of Revenue and/or capital flows – for example dividend, royalty, fees for technical
services;
Formulating strategy for mitigating risk of PE exposure of foreign corporations;
Structuring of infrastructure and Engineering Procurement Construction (EPC) contracts;
Domestic Tax Planning;
Tax compliance & dispute assistance (litigation support);
Levies from POEM and GAAR perspective
Transfer pricing study and documentation;
Inter-company transfer pricing policies for tangible goods, intangibles and services;
Transfer pricing planning Services;
Transfer Pricing Litigation;
Supply chain advisory;
Analysing existing policies to ascertain how these should be streamlined to meet the changing
economic environment; and
Evaluating the positions taken in past in light of the evolving tax positions
M&A Advisory;
Promoter off-shoring;
Structuring for listing outside of India;
Fund structuring and Carry structuring;

Internal restructuring, and
Transaction process support
People
Rohit Jain
(https://elplaw.in/people/rohit-
jain/)
Nishant Shah
(https://elplaw.in/people/nishant-
shah/)
Harsh Shah
(https://elplaw.in/people/harsh-
shah/)
Jit
(https://e
motwani/
Thought Leadership
Register for our Webinars on 21 March 2024 : Global Perspectives
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Register for our Webinars on 19 March 2024 : Global Perspectives
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Interim Budget 2024 Expectations: Process Simplification for Ease
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Income tax slabs 2024-25: Budget 2024 to tweak new income tax
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How largecap indices Sensex, BSE100 fared on Budget days in last
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Budget 2024 Expectations for Central Government Employees,
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Taxand : Transfer Pricing Guide 2024 – India Chapter
31 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/WP-
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Taxand : Transfer Pricing Guide 2024
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Income Tax Slab and Rates in Budget 2024 LIVE: Wishlist of
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HC holds provisions of anti-profiteering under GST
30 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/HC-HOLDS-PROVISIONS-OF-ANTI-
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Direct Tax to Total Tax Collection Dipped 270 Bps in Past Decade:
...
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Budget expectations: What Middle Class can expect from FM
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Budget Expectations: Will Standard Deduction see a revision in
Interim Budget?
29 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/BUDGET-EXPECTATIONS-WILL-
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Interim budget 2024: Will Section 80C deduction limit increase
from Rs 1.5 ...
18 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/INTERIM-BUDGET-2024-WILL-
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THE GST ODESSEY: Litigation and the Art of Sailing Through
12 Mar 2024 | READ MORE (HTTPS://ELPLAW.IN/WP-
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Interim budget 2024: Can taxpayers expect relief? 5 anticipated
changes
16 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/INTERIM-BUDGET-2024-CAN-
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Interim Budget 2024: Sector-wise wishlist, stock market tax sops,
divestments & more ...
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Lack of taxation clarity may cloud resident Indians’ plans to invest
in ...
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Budget 2024: Will the government revise taxes on employee stock
ownership plans?
12 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/BUDGET-2024-WILL-THE-
GOVERNMENT-REVISE-TAXES-ON-EMPLOYEE-STOCK-OWNERSHIP-PLANS/)
SC stays Delhi HC ruling on benefits for foreign investors with
TRCs
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Gold Jewelry Industry - Standard Operating Procedures
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Employees will need to pay tax when they exercise the options and
...
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Supreme Court To Decide On Validity Of TRCs As Sufficient Proof
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Food Fight: Zomato may be looking at minimum 3 yrs of litigation
...
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Zomato told to cough up Rupees 401 crore as GST on delivery ...
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Relief to MNCs: CBIC relaxes rules for secondment cases
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You can discard tax returns if your ITR status is 'unverified'
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The GST Council’s power on classification of products
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What GST Scrutiny on delivery partner fees means for Zomato &
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Several mergers and acquisitions on halt as India Inc checks tax
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The India Post - November 2023
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GST net widens for real estate firms
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Delhi HC quashes reassessment orders for AY 2016-17, 2017-18
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E-way bill generation surges to all-time high of 10.03 cr in Oct
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What is agricultural income, different types of agricultural income?
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Centre notifies 18 % GST on corporate guarantees
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Denial Of Tax Benefits Under French, Swiss, Dutch Treaties: A
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SC rules on interpretation of tax treaty – notification mandatory for
MFN ...
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CONTENT/UPLOADS/2023/10/ELP-TAX-ALERT-SC-RULING-ON-MFN-CLAUSE-.PDF)
LIBOR Transition in India Should Prompt Businesses to Prepare
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India’s New Trade Policy: Prospects and Challenges for Exporters
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Indirect Tax Newsletter - September 2023
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How treasury bills returns are calculated, taxed: Learn this to
maximise gain ...
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ELP Podcast Series- GST on Employee Stock Options (ESOPs)
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CBDT notifies Valuation Rules for unquoted equity shares and
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Business Expenditure - Similarity & Divergence between Income
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Indirect Tax Newsletter - August 2023
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What to do when you get an income tax notice for claiming ...
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Development right akin to land purchase, shouldn’t attract GST
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File ITR now, pay tax dues later
25 Aug 2023 | READ MORE (HTTPS://ELPLAW.IN/WP-
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Can you switch tax regime from previous/ last year when filing
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GST shock for Online Games of Skill: Is there still a chance?
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Indirect Tax Newsletter - July 2023
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Is India's Inc. recovery too lopsided?
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GST on online gaming turnover akin to scoring own goal
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GST Council-50* not out
29 Jul 2023 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=7774&PREVIEW=TRUE)

Why do so few Indians pay income tax?
CONTENT/UPLOADS/2023/07/RC.JPG)
The Legal Maze Solved: Finally, a clarification on the long-disputed
issue of ...
24 Jul 2023 | READ MORE (HTTPS://ELPLAW.IN/THE-LEGAL-MAZE-SOLVED-FINALLY-A-
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E-invoicing – Whether the relevant provisions of GST law require
patchwork?
21 Jul 2023 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2023/07/E-
INVOICING-–-WHETHER-THE-RELEVANT-PROVISIONS-OF-GST-LAW-REQUIRE-
PATCHWORK-1.PDF)
Clarifications pursuant to the 50th GST Council Meeting
20 Jul 2023 | READ MORE (HTTPS://ELPLAW.IN/WP-
CONTENT/UPLOADS/2023/07/ELP-TAX-UPDATE-CLARIFICATIONS-PURSUANT-TO-THE-
50TH-GST-COUNCIL-MEETING-.PDF)
Key Recommendations of the 50th GST Council Meeting
CONTENT/UPLOADS/2023/07/ELP-TAX-UPDATE-KEY-RECOMMENDATIONS-OF-THE-
50TH-GST-COUNCIL-MEETING-.PDF)
Implementation of 28% GST rate will bring challenges to online
gaming industry
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What are the changes that GST needs?
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Indirect Tax Newsletter - June 2023
6 Jul 2023 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2023/07/ELP-
IDT-NEWSLETTER_JUNE-2023.PDF)
Taxpayers not opting for new I-T regime must fill Form 10-IEA
22 Jun 2023 | READ MORE (HTTPS://ELPLAW.IN/WP-
CONTENT/UPLOADS/2023/07/MITESH-JAIN-BUSINESS-LINE.PNG)
ELP Knowledge Series India Update Part 1 of 2023
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Indirect Tax Newsletter - May 2023
CONTENT/UPLOADS/2023/06/ELP-IDT-NEWSLETTER_MAY-2023.PDF)

Tax matters. Income Tax assessees to get 21 days to respond to ...
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Food for thought: Restaurants do not need the added spice of GST
...
18 May 2023 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=7504&PREVIEW=TRUE)
Will changes in angel tax rules help start-ups?
30 May 2023 | READ MORE (HTTPS://ELPLAW.IN/WP-
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Indirect Tax Newsletter - April 2023
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Statutory Glitches in Online Gaming in India
16 May 2023 | READ MORE (HTTPS://ELPLAW.IN/STATUTORY-GLITCHES-IN-ONLINE-
GAMING-IN-INDIA/)
Bombay High Court (3rd Judge) has upheld the constitutional
validity of Section ...
4 May 2023 | READ MORE (HTTPS://ELPLAW.IN/BOMBAY-HIGH-COURT-3RD-JUDGE-
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DHARMENDRA-M-JANI-ORS-VS-UNION-OF-INDIA/)
India to align with global jurisdictions to regulate cryptocurrency
environs
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IDT Newsletter - March 2023
21 Apr 2023 | READ MORE (HTTPS://ELPLAW.IN/WP-
CONTENT/UPLOADS/2023/04/ELP-IDT-NEWSLETTER-MARCH-2023.PDF)
No LTCG tax benefit on these debt mutual funds from April 1: ...
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The case for turning India into an aircraft leasing hub
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Recent Ruling by Appellate Authority for Advance Ruling
7 Apr 2023 | READ MORE (HTTPS://ELPLAW.IN/RECENT-RULING-BY-APPELLATE-
AUTHORITY-FOR-ADVANCE-RULING/)
India's Foreign Trade Policy 2023 - An Analysis
CONTENT/UPLOADS/2023/04/INDIAS-FOREIGN-TRADE-POLICY-2023-AN-ANALYSIS-
1.PDF)

Navigating GST 2.0 Issue 16
CONTENT/UPLOADS/2023/03/TAXSUTRA-ELP-NEWSLETTER-ISSUE-16-FINAL.PDF)
India Raises Tax on Stock Options to Dampen Retail Frenzy
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Indirect Tax Newsletter – February 2023
CONTENT/UPLOADS/2023/03/ELP-IDT-NEWSLETTER-FEBRUARY-2023.PDF)
Expecting a dividend from India – do you qualify for the reduced ...
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Expecting a dividend from India – do you qualify for the reduced ...
13 Mar 2023 | READ MORE (HTTPS://ELPLAW.IN/EXPECTING-A-DIVIDEND-FROM-
INDIA-DO-YOU-QUALIFY-FOR-THE-REDUCED-WHT-RATE/)
Key Proposals In The Maharashtra Budget 2023
11 Mar 2023 | READ MORE (HTTPS://ELPLAW.IN/KEY-PROPOSALS-IN-THE-
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NPS: Best for Retirement, Tax Saving
6 Mar 2023 | READ MORE (HTTPS://ELPLAW.IN/NPS-BEST-FOR-RETIREMENT-TAX-
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Circular on the issue of applicability of service tax on liquidated
damages
3 Mar 2023 | READ MORE (HTTPS://ELPLAW.IN/CIRCULAR-ON-THE-ISSUE-OF-
APPLICABILITY-OF-SERVICE-TAX-ON-LIQUIDATED-DAMAGES/)
Payment to Supplier for ITC Availment – An Additional Imposition?
23 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/PAYMENT-TO-SUPPLIER-FOR-ITC-
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Combine retirement planning with tax saving via NPS, say experts
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Key recommendations by the 49th GST Council
20 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/KEY-RECOMMENDATIONS-BY-THE-
49TH-GST-COUNCIL/)
Cut GST on metal scrap
16 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/CUT-GST-ON-METAL-SCRAP/)

General extension to the validity period of conditional Customs
exemptions: A task ...
9 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/GENERAL-EXTENSION-TO-THE-
VALIDITY-PERIOD-OF-CONDITIONAL-CUSTOMS-EXEMPTIONS-A-TASK-WELL-DONE/)
Flipkart Gets Interim HC Relief Over ?1,100 Cr Tax Demand
9 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2023/02/KV-
QUOTE.JPG)
Indirect Tax Newsletter - January 2023
8 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2023/02/ELP-
IDT-NEWSLETTER-JANUARY-2023.PDF)
GST Proposals Such As Restricting Credit on CSR Expenses &
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Budget in a Minute: Key amendments under the Customs laws
7 Feb 2023 | READ MORE (HTTPS://YOUTU.BE/Y07_AJHQSFO)
Budget in a Minute: Make in India & Enhancing ease of doing ...
7 Feb 2023 | READ MORE (HTTPS://YOUTU.BE/5PGW_Z_8L78)
Budget in a Minute: Fine print analysis of key proposals for
corporate ...
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Budget in a Minute: Validity of Conditional Exemptions under
Customs
7 Feb 2023 | READ MORE (HTTPS://YOUTU.BE/TNCWLVTCIBA)
Budget in a Minute: Proposed clarifications on the taxability of
online gaming ...
7 Feb 2023 | READ MORE (HTTPS://YOUTU.BE/UHHMQGTM0HO)
Budget in a Minute: GST affecting the sector of e-commerce
7 Feb 2023 | READ MORE (HTTPS://YOUTU.BE/G3UE83VYGK0)
Budget in a Minute: Recent amendments in Gems & Jewellery
sector, announced ...
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Budget in a Minute: Proposed changes in the infrastructure &
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Budget in a Minute: Union Budget 2023: The Misses

7 Feb 2023 | READ MORE (HTTPS://YOUTU.BE/WAPDXRDNAYW)
Taxation of Online Gaming: Key Union Budget 2023 Proposals and
Implications
7 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/TAXATION-OF-ONLINE-GAMING-KEY-
UNION-BUDGET-2023-PROPOSALS-AND-IMPLICATIONS/)
Budget tax proposal may hit investor returns in REITs
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Spotlight: Taxing sin – Budget 2023
6 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/SPOTLIGHT-TAXING-SIN-BUDGET-
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Union Budget 2023- A Balanced Scorecard
6 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/UNION-BUDGET-2023-A-BALANCED-
SCORECARD/)
I-T, TDS to cover cash ‘benefits
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India Inc braces for CSR cost blow
3 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/INDIA-INC-BRACES-FOR-CSR-COST-
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Budget 2023, An ‘AI Opener’: Library to Agriculture, FM
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Budget 2023: Tata Steel, Jindal Steel shares climb up to 6% as ...
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What does Budget 2023 have for the common man?
Budget Buzz - Alcobev Sector
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Union Budget 2023-24 - An Analysis by Economic Laws Practice
(ELP)
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LAWS-PRACTICE.PDF)

Budget Buzz - Changes in New Tax Regime
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Budget Buzz - Input Tax Credit under GST
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Budget Buzz - GST Tribunals
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Budget Buzz - TDS u/s 194R on advantage or perquisites allowed
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Budget Buzz - Make in India
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Budget Buzz - Amendment to the Appealability against Trade
Remedial Investigations
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Budget Buzz - Tax on winnings from Online Games
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Budget Buzz - IFSC
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Budget Buzz - Impact on the Gems & Jewelry industry
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SECTOR.PDF)
Budget Buzz - OIDAR
BUDGET-BUZZ-OIDAR.PDF)
GST: Part-Payment of Tax can’t be pre-condition for bail, says
Supreme Court
31 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/GST-PART-PAYMENT-OF-TAX-CANT-
BE-PRE-CONDITION-FOR-BAIL-SAYS-SUPREME-COURT/)
Transfer of business as a going concern - Reversal of ITC be ...
31 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/TRANSFER-OF-BUSINESS-AS-A-
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Navigating the Fiscal Landscape for AIFs and IFSC Funds:
Expectations from Union ...
31 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/NAVIGATING-THE-FISCAL-
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PhonePe investors paid 8000 crores in taxes to make India it's
home
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Budget 2023: Will FM Sitharaman revise the long-term pending
income tax exemptions ...
25 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/BUDGET-2023-WILL-FM-
SITHARAMAN-REVISE-THE-LONG-TERM-PENDING-INCOME-TAX-EXEMPTIONS-LIMIT/)
Placing India at par with the World – Expectations from Union
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25 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/PLACING-INDIA-AT-PAR-WITH-THE-
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Refund of GST Paid on Notice Pay Recovery – Way Forward
23 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=6944&PREVIEW=TRUE)
ELP Tax Update - Recent clarifications to settle certain issues
under GST
23 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/ELP-TAX-UPDATE-RECENT-
CLARIFICATIONS-TO-SETTLE-CERTAIN-ISSUES-UNDER-GST/)
Budget 2023: Indian Corporates Seek a Relook at Buyback Tax
20 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/BUDGET-2023-INDIAN-CORPORATES-
SEEK-A-RELOOK-AT-BUYBACK-TAX/)
Union Budget 2023 – Keeping direct tax litigation at bay
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AT-BAY.PDF)
PAN ID, space parks, IT stocks, basic structure doctrine
17 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/PAN-ID-SPACE-PARKS-IT-STOCKS-
BASIC-STRUCTURE-DOCTRINE/)
Income tax scan. Banks to report every penny paid as interest to ...
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Indirect Tax Newsletter - December Edition
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GST Clarity On Road Annuity Payments May Brew Fresh Problems
4 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/GST-CLARITY-ON-ROAD-ANNUITY-
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India to Review Rules on How It Taxes Foreign Digital Services
4 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/INDIA-TO-REVIEW-RULES-ON-HOW-IT-
TAXES-FOREIGN-DIGITAL-SERVICES/)
Focus on ‘Uniform Regulation’, What IT Ministry’s Draft Rules on
Online Gaming ...
3 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=6836&PREVIEW=TRUE)
GST: Partial Fix for the Issue of Input Tax Credit Mismatch
30 Dec 2022 | READ MORE (HTTPS://ELPLAW.IN/GST-PARTIAL-FIX-FOR-THE-ISSUE-OF-
INPUT-TAX-CREDIT-MISMATCH/)
ELP Tax Update – Clarifications & Amendments pursuant to the
48th GST ...
29 Dec 2022 | READ MORE (HTTPS://ELPLAW.IN/ELP-TAX-UPDATE-CLARIFICATIONS-
AMENDMENTS-PURSUANT-TO-THE-48TH-GST-COUNCIL-MEETING/)
Now, claim refunds on cancelled flat booking, insurance policy
29 Dec 2022 | READ MORE (HTTPS://ELPLAW.IN/WP-
CONTENT/UPLOADS/2022/12/GOPAL-MUNDHRA-QUOTE.JPG)
Can property tax be imposed on monuments?
21 Dec 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=6749&PREVIEW=TRUE)
Govt to refund GST if purchase of incomplete house called off
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ELP Tax Update - Highlights of the 48th GST Council Meeting held
...
19 Dec 2022 | READ MORE (HTTPS://ELPLAW.IN/ELP-TAX-UPDATE-HIGHLIGHTS-OF-
THE-48TH-GST-COUNCIL-MEETING-HELD-ON-17-NOVEMBER-2022/)
Indirect Tax Newsletter - November Edition
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Redington’s ‘Dollar Team’ And Ripple Tax Effects on IT Sector
Redevelopment of housing society – GST implications
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1_COMPRESSED.PDF)
Who qualifies as Intermediary from a GST standpoint?
17 Nov 2022 | READ MORE (HTTPS://ELPLAW.IN/WHO-QUALIFIES-AS-INTERMEDIARY-
FROM-A-GST-STANDPOINT/)

Administrative Mechanism in India for Valuation of Related Party
Imports- Perspective & ...
17 Nov 2022 | READ MORE (HTTPS://ELPLAW.IN/ADMINISTRATIVE-MECHANISM-IN-
INDIA-FOR-VALUATION-OF-RELATED-PARTY-IMPORTS-PERSPECTIVE-CHALLENGES/)
ELP Tax Update - Circular issued to clarify aspects relating to
Inverted ...
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REFUND.PDF)
Navigating GST 2.0 Issue 15
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GST & Real Estate
13 Oct 2022 | READ MORE (HTTPS://ELPLAW.IN/GST-REAL-ESTATE/)
Taxability of Support Services for Petroleum Operations under GST
21 Sep 2022 | READ MORE (HTTPS://ELPLAW.IN/TAXABILITY-OF-SUPPORT-SERVICES-
FOR-PETROLEUM-OPERATIONS-UNDER-GST/)
Where Is Your Maintenance Fee Getting Used?
2 Sep 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=6367&PREVIEW=TRUE)
Experts analyse SC’s latest order on Benami transactions
GST: A Strict Framework For Arrests, Bail, Summons Is Here
19 Aug 2022 | READ MORE (HTTPS://ELPLAW.IN/GST-A-STRICT-FRAMEWORK-FOR-
ARRESTS-BAIL-SUMMONS-IS-HERE/)
Sale of Developed Plot- Developers on the Fence
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HAS-FOXED-DEVELOPERS.PDF)
Indian Supreme Court Finds Taxation of Ocean Freight
Unconstitutional
12 Aug 2022 | READ MORE (HTTPS://ELPLAW.IN/INDIAN-SUPREME-COURT-FINDS-
TAXATION-OF-OCEAN-FREIGHT-UNCONSTITUTIONAL/)
Navigating GST 2.0 - Issue 14
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GST Circular On Liquidated Damages - Opportunities In
Contracts/Claims
CONTENT/UPLOADS/2022/08/ARTICLE-GST-CIRCULAR-ON-LIQUIDATED-

DAMAGES.PDF)
Damages have become less damaging
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GST Relief For Breach Of Contract, Damages
The decision of the Supreme Court in FILCO Trade Centre Pvt Ltd ...
CONTENT/UPLOADS/2022/08/ARTICLE-ON-FILCO-SC-DECISION.PDF)
GST In India The Road Ahead
28 Jul 2022 | READ MORE (HTTPS://ELPLAW.IN/GST-IN-INDIA-THE-ROAD-AHEAD/)
As July 31 deadline looms, only 50% IT returns filed; tech glitches,
...
25 Jul 2022 | READ MORE (HTTPS://ELPLAW.IN/AS-JULY-31-DEADLINE-LOOMS-ONLY-
50-IT-RETURNS-FILED-TECH-GLITCHES-AIS-NON-UPDATION-BLAMED/)
Kerala’s GST deviation will need legal backing; council dispute
mechanism should kick ...
Karnataka High Court Upholds GST Exemption On Annuity
Payments For Road Construction
21 Jul 2022 | READ MORE (HTTPS://ELPLAW.IN/KARNATAKA-HIGH-COURT-UPHOLDS-
GST-EXEMPTION-ON-ANNUITY-PAYMENTS-FOR-ROAD-CONSTRUCTION/)
You may end up getting income tax notice if this document is ...
12 Mar 2024 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=6213&PREVIEW=TRUE)
Guidelines on TDS on transfer of Virtual Digital Assets
19 Jul 2022 | READ MORE (HTTPS://ELPLAW.IN/GUIDELINES-ON-TDS-ON-TRANSFER-
OF-VIRTUAL-DIGITAL-ASSETS/)
Inverted duty structure: Walking towards making GST a good and
simple Tax
Taxand : Global M&A Tax Guide 2022 – Complete Guide
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Taxand: Global M&A Tax Guide 2022 – India Chapter
CONTENT/UPLOADS/2022/07/TAXAND-WEBSITE-GLOBAL-MA-GUIDE-2022-INDIA-
MIN.PDF)

Will ITR filing deadline for FY 2021-22 be extended?
Flurry of GST Circulars: Understanding the Changes
11 Jul 2022 | READ MORE (HTTPS://ELPLAW.IN/FLURRY-OF-GST-CIRCULARS-
UNDERSTANDING-THE-CHANGES/)
47th GST Council Meeting: Analysis by Economic Laws Practice
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LAWS-PRACTICE.PDF)
GST Council’s 47th Meeting- Experts React!
30 Jun 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=6153&PREVIEW=TRUE)
The High Tide of Export Duty on Steel - Evaluating the
Consequences
Why buying gold jewellery is set to become expensive: Check here
the ...
1 Jul 2022 | READ MORE (HTTPS://ELPLAW.IN/WHY-BUYING-GOLD-JEWELLERY-IS-SET-
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Taxing gifts — circular adding to confusion
47th GST Council Meet | Analysing GST Council's decision
Five years of GST a mixed bag, a multiplicity of notices troubling ...
16 Jun 2022 | READ MORE (HTTPS://ELPLAW.IN/FIVE-YEARS-OF-GST-A-MIXED-BAG-A-
MULTIPLICITY-OF-NOTICES-TROUBLING-BUSINESSES/)
Will the Curtains Fall for the One Nation, One Tax Regime?
One Supreme Court Ruling. Two Taxing Consequences
GST: Cross-Charge Issue Just Got Real

ELP Knowledge Series India Update Part 2 0f 2022
3 Jun 2022 | READ MORE (HTTPS://ELPLAW.IN/ELP-KNOWLEDGE-SERIES-INDIA-
UPDATE-PART-2-0F-2022/)
Courts Will Now Have To Be More Proactive In Judicial Review Of
...
24 May 2022 | READ MORE (HTTPS://ELPLAW.IN/COURTS-WILL-NOW-HAVE-TO-BE-
MORE-PROACTIVE-IN-JUDICIAL-REVIEW-OF-GST-LEGISLATION-SAY-LEGAL-EXPERTS/)
The Bugbear for India’s Online Gaming Industry
SC rulings to bring relief to importers, clarity on GST Council’s role
ELP Tax Update - Supreme Court strikes down levy of IGST on ...
20 May 2022 | READ MORE (HTTPS://ELPLAW.IN/SUPREME-COURT-STRIKES-DOWN-
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PAN, Aadhaar a must for cash transactions above Rs 20 lakh a ...
CBDT broadens scope of PAN requirements to transactions
12 Mar 2024 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=5868&PREVIEW=TRUE)
PAN, Aadhaar now mandatory for cash deposits, withdrawals
above this amount in ...
ELP Podcast Series – Blockchain Based Smart Contracts: Key Tech
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10 May 2022 | READ MORE (HTTPS://ELPLAW.IN/ELP-PODCAST-SERIES-BLOCKCHAIN-
BASED-SMART-CONTRACTS-KEY-TECH-REGULATORY-ASPECTS/)
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2022.PDF)
Govt seeks to grow tax base, makes filing must for TDS/TCS above
...
25 Apr 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=5809&PREVIEW=TRUE)
GJEPC India’s webinar on ‘GST Audits and Practical Insights of
dealing in ...

Have big unexplained expenses? You can face IT review of past 10
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GST implications for supplies of goods that are not in “India” at ...
ELP Podcast Series – Non-Fungible Tokens (NFTs) : Understanding
the basics
13 Apr 2022 | READ MORE (HTTPS://ELPLAW.IN/ELP-PODCAST-SERIES-NON-
FUNGIBLE-TOKENS-NFTS/)
How India's taxmen are chasing global PE funds for misusing tax
treaties ...
8 Apr 2022 | READ MORE (HTTPS://ELPLAW.IN/HOW-INDIAS-TAXMEN-ARE-CHASING-
GLOBAL-PE-FUNDS-FOR-MISUSING-TAX-TREATIES-TO-EVADE-CAPITAL-GAINS-TAX/)
Manual of Key Judicial Pronouncements - Alcobev Sector - Volume
2
6 Apr 2022 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2022/04/ELP-
MANUAL-OF-KEY-JUDICIAL-PRONOUNCEMENTS-ALCOBEV-SECTOR-VOLUME-2.PDF)
Taxation & The Hospitality Sector
5 Apr 2022 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2022/04/TAX-
HOSPITALITY.PDF)
India’s New Regime for Taxing Virtual Digital Assets
23 Mar 2022 | READ MORE (HTTPS://ELPLAW.IN/INDIAS-NEW-REGIME-FOR-TAXING-
VIRTUAL-DIGITAL-ASSETS/)
Decoding The Constitutional Provisions Behind GST
22 Mar 2022 | READ MORE (HTTPS://ELPLAW.IN/DECODING-THE-CONSTITUTIONAL-
PROVISIONS-BEHIND-GST/)
The demise of Advance Rulings
17 Mar 2022 | READ MORE (HTTPS://ELPLAW.IN/THE-DEMISE-OF-ADVANCE-
RULINGS/)
Unsettling The Settled Doctrine Of Promissory Estoppel – The
Ghost Of VVF
3 Mar 2022 | READ MORE (HTTPS://ELPLAW.IN/UNSETTLING-THE-SETTLED-
DOCTRINE-OF-PROMISSORY-ESTOPPEL-THE-GHOST-OF-VVF/)
ELP Knowledge Series – India Update Part 3 of 2021
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India Budget 2022 Overrides Supreme Court Ruling—History
Repeats Itself
14 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/INDIA-BUDGET-2022-
OVERRIDES-SUPREME-COURT-RULING-HISTORY-REPEATS-ITSELF/)

Simpler tax regime to Covid deduction: common man wants from
budget 2022
3 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/SIMPLER-TAX-REGIME-
TO-COVID-DEDUCTION-COMMON-MAN-WANTS-FROM-BUDGET-2022/)
Budget Speech 2022: Will FM Nirmala Sitharaman address
Cryptocurrency regulation and tax ...
3 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/BUDGET-SPEECH-2022-
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Budget 2022: ‘Income Tax calculation on Fixed Deposit and other
savings should ...
3 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/BUDGET-2022-INCOME-
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Income Tax Budget 2022 Highlights: LTCG surcharge rate at 15%,
Updated Return ...
3 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/INCOME-TAX-BUDGET-
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Budget 2022: MF industry seen benefiting with digital assets under
tax net
3 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/BUDGET-2022-MF-
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Union Budget 2022 disappoints majority of taxpayers
3 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/UNION-BUDGET-2022-
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Can the 'source of fund' rule in Budget hinder non-VC investments
in ...
3 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/CAN-THE-SOURCE-OF-
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Unravelling the Essence of Input Tax Credit
7 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/UNRAVELLING-THE-
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The GST (Googly, Simplification and Tarrifisation) in Customs
7 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/THE-GST-GOOGLY-
SIMPLIFICATION-AND-TARRIFISATION-IN-CUSTOMS/)
FM Budget Mantra: Tax stability leads to buoyancy in revenue,
impetus to ...
7 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/FM-BUDGET-MANTRA-
TAX-STABILITY-LEADS-TO-BUOYANCY-IN-REVENUE-IMPETUS-TO-GROWTH/)
Modi government gags flow of export-import data
7 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/MODI-GOVERNMENT-
GAGS-FLOW-OF-EXPORT-IMPORT-DATA/)

Crytocurrency tax: How will the Budget 2022 rules impact crypto
investors?
4 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/CRYTOCURRENCY-TAX-HOW-WILL-
THE-BUDGET-2022-RULES-IMPACT-CRYPTO-INVESTORS/)
A tax guru explains all that is wrong with Indian government’s latest
...
4 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/A-TAX-GURU-EXPLAINS-ALL-THAT-IS-
WRONG-WITH-INDIAN-GOVERNMENTS-LATEST-REQUIREMENT-FOR-STARTUPS-TO-
DISCLOSE-CREDITORS-SOURCE-OF-INCOME/)
No booster dose for pharma sector in Budget 2022
4 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/NO-BOOSTER-DOSE-FOR-
PHARMA-SECTOR-IN-BUDGET-2022/)
Budget Buzz -SEZ
CONTENT/UPLOADS/2022/02/BUDGET-BUZZ-SEZ.PDF)
Budget Buzz -Litigation
CONTENT/UPLOADS/2022/02/BUDGET-BUZZ-LITIGATION.PDF)
Budget Buzz IFSC
CONTENT/UPLOADS/2022/02/BUDGET-BUZZ-_IFSC.PDF)
Budget Buzz - Virtual Digital Assets
CONTENT/UPLOADS/2022/02/BUDGET-BUZZ-VIRTUAL-DIGITAL-ASSETS.PDF)
Budget Buzz - Tax Deductibility of Education Cess
CONTENT/UPLOADS/2022/02/BUDGET-BUZZ-TAX-DEDUCTIBILITY-OF-EDUCATION-
CESS.PDF)
Budget Buzz - Startup
CONTENT/UPLOADS/2022/02/BUDGET-BUZZ-STARTUP.PDF)
Budget Buzz - Make in India
CONTENT/UPLOADS/2022/02/BUDGET-BUZZ-MAKE-IN-INDIA.PDF)
Budget Buzz - Gems Jewellery Sector
CONTENT/UPLOADS/2022/02/BUDGET-BUZZ-GEMS-JEWELLERY-SECTOR.PDF)
Budget Buzz - DRI's Power
CONTENT/UPLOADS/2022/02/BUDGET-BUZZ-DRIS-POWER.PDF)

Budget Buzz - Capital Goods
CONTENT/UPLOADS/2022/02/BUDGET-BUZZ-CAPITAL-GOODS.PDF)
Budget-2022 No retrospective amendments please!
4 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/BUDGET-2022-NO-
RETROSPECTIVE-AMENDMENTS-PLEASE-2/)
Budget wish list to augment M&A activity
4 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/BUDGET-WISH-LIST-TO-
AUGMENT-MA-ACTIVITY/)
Union Budget - An Analysis by Economic Laws Practice
CONTENT/UPLOADS/2022/02/UNION-BUDGET-2022-AN-ANALYSIS-BY-ECONOMIC-
LAWS-PRACTICE-1.PDF)
Budget 2022: How are NRIs taxed in India and why they want ...
27 Jan 2022 | READ MORE (HTTPS://ELPLAW.IN/BUDGET-2022-HOW-ARE-NRIS-TAXED-
IN-INDIA-AND-WHY-THEY-WANT-A-REDUCTION-IN-TDS-THIS-YEAR/)
ELP Podcast Series - Unfolding Blockchain Technology and
Derivation of Cryptocurrency
25 Jan 2022 | READ MORE (HTTPS://ELPLAW.IN/ELP-PODCAST-SERIES-UNFOLDING-
BLOCKCHAIN-TECHNOLOGY-AND-DERIVATION-OF-CRYPTOCURRENCY/)
India Union Budget 2022: Analysis of Tax, Customs and Regulatory
amendments
CONTENT/UPLOADS/2022/01/BUDGET.PDF)
Income Tax Assessment - It is faceless but not voiceless !
20 Jan 2022 | READ MORE (HTTPS://ELPLAW.IN/INCOME-TAX-ASSESSMENT-IT-IS-
FACELESS-BUT-NOT-VOICELESS/)
Metaverse – Are Indian Laws Ready
20 Jan 2022 | READ MORE (HTTPS://ELPLAW.IN/METAVERSE-ARE-THE-INDIAN-LAWS-
READY/)
Tax Newsletter
CONTENT/UPLOADS/2022/01/ELP-TAX-NEWSLETTER-DECEMBER-2021.PDF)
Winter Parliament session: Government to introduce
Cryptocurrency Regulation Bill

18 Jan 2022 | READ MORE (HTTPS://ELPLAW.IN/WINTER-PARLIAMENT-SESSION-
GOVERNMENT-TO-INTRODUCE-CRYPTOCURRENCY-REGULATION-BILL/)
Clipping Wings and Stalling Engines – Widened Scope of Self-
Assessed Tax
13 Jan 2022 | READ MORE (HTTPS://ELPLAW.IN/CLIPPING-WINGS-AND-STALLING-
ENGINES-WIDENED-SCOPE-OF-SELF-ASSESSED-TAX/)
Tax Newsletter
CONTENT/UPLOADS/2021/12/ELP-TAX-NEWSLETTER-NOVEMBER-2021.PDF)
Demonetisation,five years later
13 Dec 2021 | READ MORE (HTTPS://ELPLAW.IN/DEMONETISATIONFIVE-YEARS-
LATER/)
Gift of Brand to corpus of a private irrevocable trust is a ...
CONTENT/UPLOADS/2021/12/ELP-DIRECT-TAX-GIFT-OF-BRAND-TO-CORPUS-OF-A-
PRIVATE-IRREVOCABLE-TRUST-IS-A-NON-TAXABLE-CAPITAL-RECEIPT.PDF)
Interpreting The India-US Interim Agreement On Equalisation Levy
2020
30 Nov 2021 | READ MORE (HTTPS://ELPLAW.IN/INTERPRETING-THE-INDIA-US-
INTERIM-AGREEMENT-ON-EQUALISATION-LEVY-2020/)
Tax Newsletter
CONTENT/UPLOADS/2021/11/ELP-TAX-NEWSLETTER-OCTOBER-2021-3.PDF)
Legal Metrology (Packaged Commodities) Amendment Rules, 2021
CONTENT/UPLOADS/2021/11/LEGAL-METROLOGY-PACKAGED-COMMODITIES-
AMENDMENT-RULES-2021.PDF)
OECD/G20 framework on global tax: What does it mean for India?
12 Nov 2021 | READ MORE (HTTPS://ELPLAW.IN/OECD-G20-FRAMEWORK-ON-GLOBAL-
TAX-WHAT-DOES-IT-MEAN-FOR-INDIA/)
Pre-deposit - mode of payment quagmire
16 Oct 2021 | READ MORE (HTTPS://ELPLAW.IN/PRE-DEPOSIT-MODE-OF-PAYMENT-
QUAGMIRE/)
Real estate developers reach out to government over GST on
redevelopment
22 Oct 2021 | READ MORE (HTTPS://ELPLAW.IN/REAL-ESTATE-DEVELOPERS-REACH-
OUT-TO-GOVERNMENT-OVER-GST-ON-REDEVELOPMENT/)
CONTENT/UPLOADS/2021/10/NAVIGATING-GST-ISSUE-12.PDF)
Tax Newsletter
CONTENT/UPLOADS/2021/10/ELP-TAX-NEWSLETTER-SEPTEMBER-2021-.PDF)

45th GST Council Meeting Highlights
CONTENT/UPLOADS/2021/09/45TH-GST-COUNCIL-MEETING-KEY-HIGHLIGHTS-FROM-
ELP.PDF)
GST Meet on Friday: Petrol, Zomato, Swiggy, Edible Oil, What Could
Be ...
17 Sep 2021 | READ MORE (HTTPS://ELPLAW.IN/GST-MEET-ON-FRIDAY-PETROL-
ZOMATO-SWIGGY-EDIBLE-OIL-WHAT-COULD-BE-COSTLIER-OR-CHEAPER/)
ELP Knowledge Series – Part 2 of 2021
CONTENT/UPLOADS/2021/09/ELP-KNOWLEDGE-SERIES-PART-2-OF-2021.PDF)
Tax Newsletter
CONTENT/UPLOADS/2021/09/ELP-TAX-NEWSLETTER-AUGUST-2021.PDF)
The Supreme Court upholds the constitutional validity of rule 89(5)
- refund ...
CONTENT/UPLOADS/2021/09/ELP-TAX-UPDATE-UOI-ORS.-VS.-VKC-FOOTSTEPS-INDIA-
PVT.-LTD-003.PDF)
PLI scheme for textiles: Rs 10,683 crore scheme to help MSMEs
invest, ...
8 Sep 2021 | READ MORE (HTTPS://ELPLAW.IN/PLI-SCHEME-FOR-TEXTILES-RS-10683-
CRORE-SCHEME-TO-HELP-MSMES-INVEST-EXPORT-EMPLOY-MORE-EXPERTS/)
Union Cabinet approves Rs 10,683-crore PLI scheme for textile
sector
9 Sep 2021 | READ MORE (HTTPS://ELPLAW.IN/UNION-CABINET-APPROVES-RS-10683-
CRORE-PLI-SCHEME-FOR-TEXTILE-SECTOR/)
Exporters unhappy with tax rebate rates under government's
RoDTEP scheme
18 Aug 2021 | READ MORE (HTTPS://ELPLAW.IN/EXPORTERS-UNHAPPY-WITH-TAX-
REBATE-RATES-UNDER-GOVERNMENTS-RODTEP-SCHEME/)

New duty remission scheme to cover 8,555 items at an outlay of ...
18 Aug 2021 | READ MORE (HTTPS://ELPLAW.IN/NEW-DUTY-REMISSION-SCHEME-TO-
COVER-8555-ITEMS-AT-AN-OUTLAY-OF-%E2%82%B912450-CR/)
Govt announces RoDTEP rates for exporters; outlay Rs 12,454 cr in
FY22
18 Aug 2021 | READ MORE (HTTPS://ELPLAW.IN/GOVT-ANNOUNCES-RODTEP-RATES-
FOR-EXPORTERS-OUTLAY-RS-12454-CR-IN-FY22/)
RoDTEP scheme : Govt announces Rs. 12,400 crore outlay for tax
refund ...
17 Aug 2021 | READ MORE (HTTPS://ELPLAW.IN/RODTEP-SCHEME-GOVT-
ANNOUNCES-RS-12400-CRORE-OUTLAY-FOR-TAX-REFUND-OF-8555-EXPORT-
PRODUCTS/)
Remission of Duties & Taxes on Export product
CONTENT/UPLOADS/2021/08/ELP-RODTEP-UPDATE-.PDF)
Auto sector fears higher GST rate on certain parts after Supreme
Court ...
16 Aug 2021 | READ MORE (HTTPS://ELPLAW.IN/AUTO-SECTOR-FEARS-HIGHER-GST-
RATE-ON-CERTAIN-PARTS-AFTER-SUPREME-COURT-RULING/)
Hon’ble Delhi High Court Decision In Petitions Filed By
Importers/Exporters Seeking Waiver ...
CONTENT/UPLOADS/2021/08/ELP-TAX-LITIGATION-UPDATE-POLYTECH-TRADE-
FOUNDATION-V.-UNION-OF-INDIA-AND-OTHERS.PDF)
Analysing the Contours of UN Tax Solution
12 Aug 2021 | READ MORE (HTTPS://ELPLAW.IN/ANALYSING-THE-CONTOURS-OF-UN-
TAX-SOLUTION/)

Country of origin’ crackdown continues
11 Aug 2021 | READ MORE (HTTPS://BIT.LY/3IES5G1)
Tax Newsletter – July 2021
CONTENT/UPLOADS/2021/08/ELP-TAX-NEWSLETTER-JULY-2021.PDF)
Withdrawal of retrospective indirect transfer amendment
CONTENT/UPLOADS/2021/08/ELP-TAX-ALERT-WITHDRAWAL-OF-RETROSPECTIVE-
INDIRECT-TRANSFER-AMENDMENT.PDF)
Intra Company Supplies – The Undefined Issue under GST
CONTENT/UPLOADS/2021/08/ARTICLE-ON-INTRA-COMPANY-SUPPLIES.PDF)
Taxation of Virtual Currencies in India: an Insight
19 Jul 2021 | READ MORE (HTTPS://ELPLAW.IN/TAXATION-OF-VIRTUAL-CURRENCIES-
IN-INDIA-AN-INSIGHT/)
Digital Taxes | Uncertainty shrouds India’s equalisation levy
14 Jul 2021 | READ MORE (HTTPS://ELPLAW.IN/DIGITAL-TAXES-UNCERTAINTY-
SHROUDS-INDIAS-EQUALISATION-LEVY/)
All expenditure of VC Funds including Carried Interest to carry GST
- ...
14 Jul 2021 | READ MORE (HTTPS://ELPLAW.IN/ALL-EXPENDITURE-OF-VC-FUNDS-
INCLUDING-CARRIED-INTEREST-TO-CARRY-GST-A-MAJOR-SETBACK-TO-THE-
INDUSTRY/)
Slashed GST rates on COVID-related items: The stakeholder view
12 Jul 2021 | READ MORE (HTTPS://ELPLAW.IN/SLASHED-GST-RATES-ON-COVID-
RELATED-ITEMS-THE-STAKEHOLDER-VIEW/)

Tax Newsletter: June 2021
TAX-NEWSLETTER-JUNE-2021.PDF)
India’s Consumer Protection Rules: What Foreign E-Commerce
Entities Need To Be Cognisant ...
29 Jun 2021 | READ MORE (HTTPS://ELPLAW.IN/INDIAS-CONSUMER-PROTECTION-
RULES-WHAT-FOREIGN-E-COMMERCE-ENTITIES-NEED-TO-BE-COGNISANT/)
The UN’s recent step to kickstart Global Taxation of the Digital
Economy
23 Jun 2021 | READ MORE (HTTPS://ELPLAW.IN/THE-UNS-RECENT-STEP-TO-
KICKSTART-GLOBAL-TAXATION-OF-THE-DIGITAL-ECONOMY/)
The IFSC Framework: How can funds benefit?
24 Jun 2021 | READ MORE (HTTPS://ELPLAW.IN/THE-IFSC-FRAMEWORK-HOW-CAN-
FUNDS-BENEFIT/)
RoDETP hits a roadbump
5 Jun 2021 | READ MORE (HTTPS://ELPLAW.IN/RODETP-HITS-A-ROADBUMP/)
ELP Update on Integrated Goods and Services Tax Act, 2017
CONTENT/UPLOADS/2021/06/CONSTITUTIONAL-VALIDITY-OF-SECTION-138B-AND-
SECTION-82-OF-INTEGRATED-GOODS-AND-SERVICES-TAX-ACT-2017.PDF)
Taxation of the Digitalized Economy
CONTENT/UPLOADS/2021/06/THE-DIALOGUE-ECONOMIC-LAWS-PRACTICE-TAXATION-
OF-DIGITALIZED-ECONOMY.PDF)
Tax Newsletter - May 2021
CONTENT/UPLOADS/2021/06/ELP-TAX-NEWSLETTER-MAY-2021.PDF)
Implementing HSN 2022 - The countdown begins
26 May 2021 | READ MORE (HTTPS://ELPLAW.IN/IMPLEMENTING-HSN-2022-THE-
COUNTDOWN-BEGINS/)

GST Considerations vis-à-vis CSR Expenditure
24 May 2021 | READ MORE (HTTPS://ELPLAW.IN/GST-CONSIDERATIONS-VIS-A-VIS-
CSR-EXPENDITURE/)
Classification of Parts & Accessories - A Conundrum in the Waiting
31 May 2021 | READ MORE (HTTPS://BIT.LY/3FFS0M5)
GST Update – Recommendations of 43rd GST Council Meeting
CONTENT/UPLOADS/2021/05/GST-UPDATE-RECOMMENDATIONS-OF-43RD-GST-
COUNCIL-MEETING.PDF)
Interest on delayed payment of consideration qua imported goods,
subject to GST?
CONTENT/UPLOADS/2021/05/ELP-INTEREST-ON-DELAYED-PAYMENT-OF-
CONSIDERATION-QUA-IMPORTED-GOODS-SUBJECT-TO-GST.PDF)
When “shall” can be read as directory in Tax Statutes
22 May 2021 | READ MORE (HTTPS://ELPLAW.IN/WHEN-SHALL-CAN-BE-READ-AS-
DIRECTORY-IN-TAX-STATUTES/)
The Never Ending Classification Syndrome
12 May 2021 | READ MORE ( HTTPS://BIT.LY/3BLVO2K)
Tax Newsletter March 15-March 2021
CONTENT/UPLOADS/2021/05/ELP-TAX-NEWSLETTER-MARCH-15-31-2021.PDF)
Tax Newsletter April 2021
CONTENT/UPLOADS/2021/05/ELP-TAX-NEWSLETTER-APRIL-2021.PDF)
ELP - Bloomberg Quint - GST Anti-Profiteering: The Methodology
Conundrum

CONTENT/UPLOADS/2021/04/ELP-BLOOMBERG-QUINT-ARTICLE-GST-ANTI-
PROFITEERING-THE-METHODOLOGY-CONUNDRUM.PDF)
ELP - Knowledge Series – Part 1 of 2021
27 Apr 2021 | READ MORE (HTTPS://ELPLAW.IN/ELP-KNOWLEDGE-SERIES-PART-1/)
Taxation is too taxing for the subcontractors
14 Apr 2021 | READ MORE (HTTPS://BIT.LY/3UOYCAX)
Taxes on employee perquisites & emoluments – A match not made
in ...
13 Apr 2021 | READ MORE (HTTPS://WWW.PEOPLEMATTERS.IN/ARTICLE/EMPLOYEE-
RELATIONS/TAXES-ON-EMPLOYEE-PERQUISITES-EMOLUMENTS-A-MATCH-NOT-MADE-
IN-HEAVEN-29014)
Battle over Interest Intensifies
19 Feb 2020 | READ MORE (HTTPS://WWW.TAXSUTRA.COM/GST/EXPERTS/COLUMN?
SID=627&PAGE=1)
Refund of input services under Inverted Duty Structure - Is the HC
...
6 Aug 2020 | READ MORE (HTTPS://WWW.TAXSUTRA.COM/GST/EXPERTS-
CORNER/REFUND-INPUT-SERVICES-UNDER-INVERTED-DUTY-STRUCTURE-HC-RULING-
SAGACIOUS-ENOUGH?SID=715#HEAD)
GST Enigma Around SEZ Transactions Continues?
23 Sep 2020 | READ MORE (HTTPS://WWW.TAXSUTRA.COM/GST/EXPERTS-
CORNER/GST-ENIGMA-AROUND-SEZ-TRANSACTIONS-CONTINUES)
A Curious Case of ‘Cess’
20 Oct 2020 | READ MORE ( HTTPS://WWW.TAXSUTRA.COM/GST/EXPERTS-
CORNER/CURIOUS-CASE-CESS)

Tax Newsletter – March 15 – 31, 2021
CONTENT/UPLOADS/2021/04/ELP-TAX-NEWSLETTER-MARCH-15-31-2021.PDF)
Finance Act 2021- A Glimpse into the Future of Indirect Tax
Disputes
7 Apr 2021 | READ MORE (HTTPS://WWW.TAXSUTRA.COM/GST/EXPERTS-
CORNER/FINANCE-ACT-2021-GLIMPSE-FUTURE-INDIRECT-TAX-DISPUTES)
Tax Newsletter – February 15 – 28, 2021
CONTENT/UPLOADS/2021/03/ELP-TAX-NEWSLETTER-FEBRUARY-15-28-2021-1.PDF)
Payment for use of computer software is of shrink-wrapped
software not royalty
CONTENT/UPLOADS/2021/03/ELP-ALERT-PAYMENT-FOR-USE-OF-COMPUTER-
SOFTWARE-IS-NOT-ROYALTY.PDF)
Equalization Levy: The Ambiguity Continues To Exist
22 Feb 2021 | READ MORE (HTTPS://INC42.COM/RESOURCES/EQUALIZATION-LEVY-
THE-AMBIGUITY-CONTINUES-TO-EXIST/)
Tax Newsletter – February 1 – 15, 2021
CONTENT/UPLOADS/2021/02/ELP-TAX-NEWSLETTER-FEBRUARY-1-15-2021.PDF)
Navigating GST – Issue 10
Unsettling a settled tax dispute resolution structure
12 Feb 2021 | READ MORE (HTTPS://TAXINDIAONLINE.COM/RC2/INSIDE2.PHP3?
FILENAME=BNEWS_DETAIL.PHP3&NEWSID=40413)

New Law on Re-assessment – Critical to Define “Information"
12 Feb 2021 | READ MORE (HTTPS://WWW.TAXSUTRA.COM/DT/EXPERTS-
CORNER/NEW-LAW-RE-ASSESSMENT-CRITICAL-DEFINE-INFORMATION)
One Nation Many Cesses! – Now Agriculture Infrastructure And
Development Cess
10 Feb 2021 | READ MORE
(HTTP://BWLEGALWORLD.BUSINESSWORLD.IN/ARTICLE/ONE-NATION-MANY-CESSES-
NOW-AGRICULTURE-INFRASTRUCTURE-AND-DEVELOPMENT-CESS/09-02-2021-
375397/)
Budget 2021 - Balancing Expectations and Reality
Loss of goodwill in M&A forever
(HTTPS://WWW.MONEYCONTROL.COM/NEWS/OPINION/LOSS-OF-GOODWILL-IN-MA-
FOREVER-6457251.HTML)
Taxing the untaxed - Slump Exchange
FILENAME=BNEWS_DETAIL.PHP3&NEWSID=40361%20)
Filtering tools for incentivizing exports: Rebate down, more to go?
6 Feb 2021 | READ MORE (HTTPS://ETINSIGHTS.ET-EDGE.COM/FILTERING-TOOLS-
INCENTIVIZING-INDIAN-EXPORTS/)

Demystifying the Budget for Exporters
6 Feb 2021 | READ MORE (HTTPS://WWW.TAXSUTRA.COM/GST/EXPERTS-
CORNER/DEMYSTIFYING-BUDGET-EXPORTERS)
Transgenerational Wealth – Estate and Succession Planning
(HTTPS://ASCENTFOUNDATION.IN/BUSINESS/TRANSGENERATIONAL-WEALTH-
ESTATE-AND-SUCCESSION-PLANNING/)
The centerpiece of Budget 2021 - Aatmanirbhar Bharat
Underlying Theme of the Union Budget 2021 - Digitalization and
Ease of ...
4 Feb 2021 | READ MORE (HTTPS://IDT.TAXSUTRA.COM/EXPERTS/COLUMN?SID=441)
Budget 2021-22: Towards an Agile Indian Tax System
6 Feb 2021 | READ MORE (HTTPS://ETINSIGHTS.ET-EDGE.COM/BUDGET-2021-22-
TOWARDS-AN-AGILE-INDIAN-TAX-SYSTEM/)
India’s Customs Tariff Policy: Clear, Unambiguous and Truly
Evolved
9 Feb 2021 | READ MORE (HTTPS://IDT.TAXSUTRA.COM/EXPERTS/COLUMN?SID=443)

Why did the market go euphoric over Budget?
(HTTPS://WWW.THEHINDUBUSINESSLINE.COM/OPINION/WHY-DID-THE-MARKET-GO-
EUPHORIC-OVER-BUDGET/ARTICLE33752546.ECE)
Alcohol Prices Won't Increase due to 100% Agri Infra Cess
3 Feb 2021 | READ MORE (HTTP://BIT.LY/3CU3BDN)
Sensex surges post budget: what fueled it?
3 Feb 2021 | READ MORE (HTTP://BIT.LY/3J72QKS)
Higher capital spends and no change in status quo for tax
(HTTPS://WWW.LINKEDIN.COM/FEED/UPDATE/URN:LI:ACTIVITY:6762296540858990592)
Retrospective Amendment under Section 7 of CGST Act
Budget 2021: Amendment to DICGC Act
(HTTPS://WWW.LINKEDIN.COM/FEED/UPDATE/URN:LI:ACTIVITY:6762328952267653120/)

Budget 2021: Re-emphasis on 13 sectors
Mega Investment Textile Park
FPI & Debt Financing
Rohit Jain on Union Budget 2021
(HTTPS://WWW.LINKEDIN.COM/POSTS/LAWWISER_LAWWISER-BUDGET21-
SPOTLIGHT-ROHIT-JAIN-ACTIVITY-6762384539647045632-JB6E)
Budget 2021: Finance Minister offers stability in tax regime even as
India ...
3 Feb 2021 | READ MORE (HTTP://BIT.LY/3RI60VT)
Union Budget: Clause by Clause Analysis
2 Feb 2021 | READ MORE (HTTP://ELPLAW.IN/WP-CONTENT/UPLOADS/2021/02/TIOL-
WEBINAR-SOCIAL-MEDIA.JPG)
Union Budget 2021: An Analysis
LAWS-PRACTICE.PDF)
The Budget Buzz Make in India
CONTENT/UPLOADS/2021/02/THE-BUDGET-BUZZ-MAKE-IN-INDIA.PDF)
The Budget Buzz - Customs Tariff Measures
CONTENT/UPLOADS/2021/02/THE-BUDGET-BUZZ-CUSTOMS-TARIFF-MEASURES.PDF)
Budget -Dispute Resolution
CONTENT/UPLOADS/2021/02/BUDGET-DISPUTE-RESOLUTION.PDF)

Budget Buzz - Depreciation on Goodwill
CONTENT/UPLOADS/2021/02/BUDGET-BUZZ-DEPRECIATION-ON-GOODWILL.PDF)
Deep Dive on the Union Budget 2021-2022 with ELP and PWC
30 Jan 2021 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/DEEP-DIVE-ON-THE-
UNION-BUDGET-2021-2022-WITH-ELP-AND-PWC/)
India Union Budget 2021: Analysis of Tax, Customs and Regulatory
amendments
30 Jan 2021 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/INDIA-UNION-BUDGET-
2021-ANALYSIS-OF-TAX-CUSTOMS-AND-REGULATORY-AMENDMENTS/)
Indirect Taxes on Safeguard Clauses in a Contract: Riddle Wrapped
in an ...
30 Jan 2021 | READ MORE (HTTPS://BIT.LY/3T5OCKA)
GST: Lessons from the past and the road ahead
13 Jan 2021 | READ MORE (HTTPS://ETINSIGHTS.ET-EDGE.COM/GST-LESSONS-FROM-
THE-PAST-AND-THE-ROAD-AHEAD/)
The Direct Tax Vivad Se Vishwas Act, 2020
CONTENT/UPLOADS/2020/12/ELP-MELAWNGE-NISHANT-SHAH-AND-RAHUL-
CHARKHA.PDF)
Tax Newsletter – November 16 – 30, 2020
CONTENT/UPLOADS/2020/12/ELP-TAX-NEWSLETTER-NOVEMBER-16-NOVEMBER-30-
2020-.PDF)
Navigating GST - Issue 9
Tax Newsletter - November 1-15 2020
CONTENT/UPLOADS/2020/11/ELP-TAX-NEWSLETTER-NOVEMBER-1-15-2020.PDF)
Tax Newsletter: October 15- October 30
CONTENT/UPLOADS/2020/11/ELP-TAX-NEWSLETTER-OCTOBER-15-30-2020.PDF)
Revised Import Norms for Trade Pacts
10 Nov 2020 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/REVISED-IMPORT-
NORMS-FOR-TRADE-PACTS/)

Tax Newsletter – September 30 - October 15, 2020
CONTENT/UPLOADS/2020/10/ELP-TAX-NEWSLETTER-SEPTEMBER-30-OCTOBER-15-
2020.PDF)
ELP – Tax Newsletter -September 15 – September 30
7 Oct 2020 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2020/10/ELP-
TAX-NEWSLETTER-15-30-SEPTEMBER-2020.PDF)
Inverted Decision on Inverted Rate Structure
1 Oct 2020 | READ MORE (HTTP://GSTSUTRA.COM/EXPERTS/COLUMN?
SID=738#HEAD)
Guidelines under Section 194-O and 206C(1H) of the IT Act
1 Oct 2020 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2020/10/ELP-
UPDATES-GUIDELINES-UNDER-SECTION-194-O-AND-206C1H.PDF)
Tax Collection at Source
CONTENT/UPLOADS/2020/09/ELP-NEWS-ALERT-TAX-COLLECTION-AT-SOURCE.PDF)
Navigating GST 2.0 – Issue 8
CONTENT/UPLOADS/2020/09/TAXSUTRA-ELP-NEWSLETTER-ISSUE_8-1.PDF)
Taxation & Other Laws (Relaxation & Amendment of Certain
Provisions) Bill, 2020
CONTENT/UPLOADS/2020/09/THE-TAXATION-OTHER-LAWS-RELAXATION-
AMENDMENT-OF-CERTAIN-PROVISIONS-BILL-2020.PDF)
ELP – Tax Newsletter – August 15 to August 31
CONTENT/UPLOADS/2020/09/ELP-TAX-NEWSLETTER-15-31-AUGUST-2020.PDF)
ELP - Tax Newsletter - August 1 to August 15
CONTENT/UPLOADS/2020/08/ELP-TAX-NEWSLETTER-AUGUST-1-TO-AUGUST-15.PDF)
VKC Footsteps vs UOI Ors
CONTENT/UPLOADS/2020/08/ELP-TAX-UPDATE-VKC-FOOTSTEPS-VS.-UOI-ORS.-
GUJARAT-HIGH-COURT-1-1.PDF)
ELP - Tax Newsletter
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GST Implications on Royalty: A Continuum of Perspectives
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The Curious Case of ITC Admissibility
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Enhancing Insurance Coverage on Bank Deposits - Increasing Tax
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Tax Audits for enterprises that claim GST refunds illicitly
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GSTsutra Expert Column: Interplay of Goods And Services Tax
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ELP GST Update
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A look at the Pre-Import condition under GST regime
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Package Scheme of Incentives in Maharashtra – Is it actually
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A year later, uncertainties on GST implementation mar realty sector
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Budget 2019: Judicial Reform Is What This Economy Needs Now
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Interim Union Budget 2019 - An Analysis
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Circular dated 08.06.2018 on servicing of cars may open a
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ELP GST Update
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Union Budget, 2018
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GST Weekly Update Compilation
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Putting the real back in realty

CONTENT/UPLOADS/2018/08/PUTTING-THE-REAL-BACK-IN-REALTY-1.PDF)
Anti-profiteering provisions under GST: Analysing the emerging
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ELP Tax Alert: ITAT upholds internet domain registration receipts
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ELP GST Update
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ELP GST Update
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ELP GST Update
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ELP GST Update
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