Published works by S.R. Patnaik

Published works

• India–New Zealand FTA: The Fine Print Behind the Tariff Windfall

  India Tax Law · October 28, 2026

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• Fresh claims cannot ordinarily be raised without filing a revised return: Supreme Court

  India Tax Law · October 22, 2026

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• 57th GST Council: Unlocking Credits, Refunds and Business Certainty

  India Tax Law · October 14, 2026

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• BRICS 2026: The Next Frontier Must Be Easier Market Access And Lower Tariffs

  India Tax Law · September 24, 2026

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• Reassessing the sanctity of CA certificates: Evidentiary standards in quasi-judicial proceedings

  India Tax Law · June 25, 2026

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• Mumbai ITAT holds that commercial and charitable activities can co-exist

  India Tax Law · June 24, 2026

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• Buy-Back within Group is not a Taxable Exit: The Huntsman Verdict

  India Tax Law · May 4, 2026

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• When Shipped, Not Declared: The Bombay HC’s Decision On Foreign Exporter’s Customs Liability

  India Tax Law · April 29, 2026

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• Benami Act versus IBC: NCLT cannot override sovereign acts under penal statutes

  India Tax Law · March 9, 2026

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• When Tax Chases Talent Across Borders: Huawei and the GST dilemma on secondments

  India Tax Law · March 5, 2026

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• Treaty Shopping Safari Ends Here: Footprints from Tiger Global

  India Tax Law · January 17, 2026

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• Tax implications of the new labour codes

  India Tax Law · December 17, 2025

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• As you sow, so you reap: ITAT holds MLI provisions adopted in DTAAs inapplicable without specific notification

  India Tax Law · November 24, 2025

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• From PE Confusion to Clarity: NITI Aayog’s Push to Reform Profit Attribution Rules

  India Tax Law · November 10, 2025

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• Telangana High Court clarifies GAAR in relation to market-based transactions

  India Tax Law · October 13, 2025

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• The Sacred Fortress of Privilege: Navigating the Scope of Client-Attorney Privilege

  India Tax Law · October 1, 2025

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• GST 2025: A Brave New Chapter in India’s Tax Reform

  India Tax Law · September 16, 2025

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• The Great Gamble: India’s Online Gaming Ban, the GST Battle, and What Lies Ahead

  India Tax Law · September 4, 2025

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• A subsequent SC decision is not ground for rectification u/s 254(2)

  India Tax Law · August 5, 2025

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• Foreign taxes cannot be allowed as tax deductible expenditure: Chennai ITAT

  India Tax Law · July 30, 2025

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• Treading a fine line: Extension is ultra-vires but valid?

  India Tax Law · July 29, 2025

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• Global Business, Local Tax: The Infosys GST Controversy and its Wider Implications

  India Tax Law · June 17, 2025

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• Delhi ITAT delivers one of the first decisions dealing with Principal Purpose Test

  India Tax Law · June 10, 2025

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• Time bound adjudication by revenue authorities: A distant dream or plausible reality?

  India Tax Law · June 5, 2025

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• From courtrooms to clicks: Rethinking why simple GST rectifications require Court intervention

  India Tax Law · April 14, 2025

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