Vivek Mishra

India placed on the agenda the need for strengthening civil society organisations and think-tanks

The British government's Integrated Review brought out in 2021 places a high priority on its partnership with India

The PMI survey results reinforce evidence of a continued recovery in Asia's third-largest economy from the coronavirus pandemic-induced slump.

In keeping with the principle laid down by the apex court on the issue, the high court has deliberated on the finer differentiation between the mere licensing for use and the transaction of legal tran

Definition of 'tax on sale or purchase of goods' was expanded by the 46th amendment to the Constitution

Misunderstanding between contract for sale and contract for works & material can affect amount of actual taxation

States should have pragmatic provisions to make merger or demerger of businesses a smooth process

Rule 10 of the Cenvat credit rules should be redrafted appropriately so that credit transfer is exercised as a matter of choice

Most VAT and CENVAT authorities have no training facilities for dealing with digital signatures

Proposals for enhanced penalties need to be applied with immense restraint and judiciousness