Harshita Dhinwa and Ram Sundar Singh Akela Introduction The Tax Residency Certificate was never a complete answer to the question of treaty entitlement on a proper reading of a treaty text and international law. It functioned primarily as a proof of jurisdiction, but over time, institutional practice elevated it to a substantial safeguard, which was […]
Tag: Tax Law
Qazi Ahmad Introduction The Supreme Court recently held that the State can withdraw earlier granted Tax exemptions to industries in public interest in State of Maharashtra v. Reliance Industries Ltd. However, the case is being treated as a minor issue of a decision to withdraw a Tax exemption of electricity-duty. However, such a reading diminishes […]
NUALS Law Journal 