At the heart of the judgment lies the Court’s endorsement of the principle - that transactions must be evaluated in light of, inter alia, commercial realities ...

Those who fail to prepare, prepare to fail.” This principle has never been more relevant than today. Businesses that fail to adapt to new compliance requirements are not spared the consequences. With ...

The court described the proceedings against the Roys as arbitrary, unlawful, and contrary to fundamental adjudicatory ...

Courts have validated the faceless assessment framework while insisting on strict adherence to fairness. The key takeaway is that efficiency cannot override the right to a meaningful ...

The court observed that repeatedly triggering reassessment proceedings in such circumstances “hits the very root of fair ...

The court held that ITC cannot be denied to a genuine purchaser merely because the supplier failed to pay GST. Bona fide transactions without fraud or collusion must not attract reversal of ...

Although some scholars have labeled the early Ming Dynasty as a proto-liberal state, they are mistaken. The Ming governance ...

The Presidential Fiscal Policy and Tax Reforms Committee has responded to KPMG’s assessment of Nigeria’s new tax laws, in which the firm identified "errors".

SC ruling on Tiger Global's Flipkart exit may prompt foreign investors to reassess holding structures. Experts warn of ...

The complexities are not limited to administration; they are deeply embedded in the tax law itself. The system has morphed from one based on universal income to a sectoral and transactional tax maze.

Although Christians should accept that governments have a right to raise taxes and Christians have an obligation to pay them, ...

Opinion: If the OECD’s new Pillar Two “side-by-side” agreement with the US works as intended, it will constrain rather than ...