Transferable Development Right (TDR) is compensation in the form of Floor Price Index (FSI) or Development Rights, which shall entitle the owner to construction of a built-up area. This FSI…

IntroductionVirtual currencies, the most popular of them being ‘bitcoin’, have taken the world by a storm in this last decade. Currently, there are over 1600 virtual currencies being circulated. This…

INTRODUCTIONAs was being promoted, Goods and Services Tax (GST) was touted to be the single biggest tax reform to takeplace in India post-independence. It was intended to be a good…

Introduction  Even though God rules in the affairs of men, the earth is not God’s jurisdiction. It is man’s jurisdiction. This quote is apt to set the tone for this…

PREFACE Under the erstwhile Central Excise regime, Section 11B of the Central Excise Act, 1944 read with Rule 5, Rule 5A and Rule 5B of the Cenvat Credit Rules, 2004…

RAAGHUL PIRAANESH Senior Associate, UBR Legal Advocates CHANDRA KIRAN K Associate, UBR Legal Advocates BACKGROUNDIn a significant ruling, the Kerala High Court in Indian Medical Association v. Union of…

Rashi Chopra Senior Associate, UBR Legal Advocates Vishwaranjan Associate, UBR Legal Advocates AbstractThe jurisprudential interpretation of the principle of novation in tax treaties and its procedural implications under domestic tax…