Vivek Mishra

Straddling cooperation and challenges at BRICS

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

Boris Johnson's visit launches a khas dosti

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

Indian factories end 2021 on strong note despite dip in momentum in Dec

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

Rs 1.27 lakh cr of indirect taxes locked up in litigation?

VAT is payable on transfer of right to use

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

Service tax on restaurants and hotels not Constitutional

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

Applicability of service tax depends on place of consumption

MRO contracts need proper documentation

Similar contracts can have different taxes

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

Treat mergers, amalgamations practically

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

Mergers & amalgamations: Practical issues in Cenvat

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

Digital signature: Next step on indirect tax

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

Vivek Mishra: On path to better tax governance?

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

Vivek Mishra: Service tax valuation rule ? quandary over judgment

Vivek Mishra: Reimbursement of transportation charges: A peculiar situation

Vivek Mishra: Are you planning to sell a factory?

Vivek Mishra: Place of provision of services rules: Scope for clarity

Vivek Mishra: Commission agents do not promote sale?

Vivek Mishra: Customs valuation- 'condition of the sale of goods'

Vivek Mishra: Service tax valuation rule ? quandary over judgment