Tag: GST

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Fiscal federalism in India: who really runs India’s economy?

Economy TFD Economic Research Desk TFD Economic Research Desk -
Delhi sets the macro frame, but states increasingly decide whether growth becomes visible as better infrastructure, smoother business execution and more reliable public services.

India Logistics Costs: The Quiet Tax Hidden in Every Purchase

Economy TFD Economic Research Desk TFD Economic Research Desk -
India logistics costs shape prices far more than most consumers realise. Faster highways, ports and freight corridors are helping, but time costs, warehousing choices and GST-era compliance still quietly tax every purchase.

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Digital evidence in search cases: why metadata risk is becoming the real battleground

Policy 0
Digital evidence in search cases is changing how tax disputes are built and defended. Metadata, audit trails and system history now shape the burden of explanation far more than many taxpayers realise

Section 148 vs revision vs search: which battlefield is the Department choosing now?

Policy 0
Section 148 still dominates tax conversations, but reopening is no longer the Department’s only preferred battlefield. In 2025–26, revision is increasingly the cleaner weapon against weak assessments, while search has been pushed into a separate, evidence-heavy block-assessment track.

Section 263 in the new regime: cleaner drafting, same legal gate

Policy 0
Section 263 has moved to section 377 under the Income-tax Act, 2025, but the real story is not the renumbering. It is the cleaner limitation machinery, tighter transition rules, and the continuing risk from weak assessment records.

DIN validity after Circular 4/2026: when a missing trail is fatal and a quoting slip is not

Policy 0
CBDT Circular 4/2026 and the Finance Act, 2026 have changed the DIN debate. A missing audit trail can still be fatal, but a mere quoting defect is now harder to weaponise.

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