Expert Column


Self-Assessment under Indirect Taxes & Refunds – A Three Body Problem



Sparsh Bhargava (Advocate)

Exploring CBIC’s Clarification on Third-Party Invoicing under FTAs



Mr. Kaustuv Sen, Advocate

Recent SC-rulings on CENVAT Credit for Telecom Towers & GST ITC for Immovable Property Construction



Mr. K. Sivarajan, Chartered Accountant

SC Lays Down Principles For Testing Movability vs. Immovability



Mr. Gajendra Maheshwari (Managing Partner, Reina Legal LLP)

The Canon Review– Decoding Different ‘Canons’ of Judgment- A Detailed Analysis



Ms. Vanita Bhargava (Partner, Litigation & Dispute Resolution, Khaitan & Co)