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 laws was critically analysed in the Delhi High Court’s decision in Sneh Lata Sawhney v. CIT [TS-592-HC-2025(DEL)] [1]. This judgment underscores the relevance of treaty…
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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 India & Ors. [2025]1 reaffirmed the doctrine of mutuality, declaring that clubs and associations are not liable to pay GST on services rendered exclusively to…
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I'm sitting at a coffee shop in Brooklyn and watching people tap their phones like it's magic. Really? The convenience is obvious, but my gut keeps tugging at me—what happens when that convenience meets self-custody and the messy world of many blockchains. Initially I thought contactless crypto payments were a gimmick, but then I…
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