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Access comprehensive tax solutions with Economic Laws Practice

Access comprehensive tax solutions with Economic Laws Practice as your leading partner in direct and indirect tax matters in India. Our team provides expert guidance and effective strategies to address all your tax-related needs, ensuring compliance and success. Discover our services: https://elplaw.in/practicearea/tax/ #TaxSolutions #DirectTax #IndirectTax

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Access comprehensive tax solutions with Economic Laws Practice

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  1. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory (https://elplaw.in/) Home (https://elplaw.in/) Practice Areas (https://elplaw.in/practice-areas/) Tax Tax India member of the global Taxand network (https://www.taxand.com/) ‘ELP is unique for me because of their approach to the clients. They are not treating a client as a billing machine. They always look for solutions and treat the issue as if it is their issue.’ https://elplaw.in/practicearea/tax/ 1/52

  2. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory The Legal500 2023 OVERVIEW SERVICES Overview PRACTICE PROFILE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2023/05/ELP-PRACTICE- PROFILE-TAXATION.PDF) ELP’s market leading Tax practice with its “out of the box” solution providing ability has created a niche for itself. The Tax practice offers comprehensive qualitative services across both indirect and direct taxes (including transfer pricing) covering the entire spectrum of transactional, advisory and litigation work. Our distinctive tax practice seamlessly integrates expertise in both advisory services and litigation, enabling the ?rm to address and offer redressal in any and all disputes that may arise. ELP has the distinction of having assisted some of the largest global conglomerates on a wide spectrum of matters that encompass not only legal advisory but also in-depth strategic decisions which have had a far reaching impact on domestic as well as cross-border businesses and transactions of these organisations. Our tax team comprising of professionals with diverse expertise, which include not only legal professionals (advocates and solicitors) but also ?nancial and market analysts, chartered accountants and economists who hold multi-jurisdictional quali?cations, has achieved this kind of reach and impact with a rather innovative and customised approach. PEOPLE THOUGHT LEADERSHIP RECOGNITIONS Additionally, ELP’s team routinely renders litigation services to clients. ELP strategises, assists and represents clients in both adjudication as well as appellate proceedings. We regularly handle cases from the stage of appearing before Assistant or Deputy Commissioners right up-to the Supreme Court on almost every tax issue to have arisen in the country. Our team has the expertise and ability to represent clients at various fora, including the Dispute Resolution Panel, Authority for Advance Rulings and the Supreme Court of India. The combination of advisory and litigation services provided under one roof gives ELP a unique positioning especially in India, where the proportion to tax litigation is signi?cantly higher compared to the other nations. ELP’s indirect tax expertise has transitioned itself from the entire gamut of taxes including Excise, Customs, Service Tax, Sales Tax/Value Added Tax (VAT), Entertainment Tax, Entry Tax to recently introduced Goods and Services Tax (GST). On GST, ELP has to its credit not just the privilege of having assisted companies with transitioning into GST, but in certain cases hand held the entire industry in the transition process. ELP also advises clients on Foreign Exchange Regulations, Foreign Trade Policy and Export Control and Trade Sanctions. Our wealth of experience includes advising clients across sectors and countries. We have also successfully represented various industry associations before the Ministry of Finance and its functionaries on various issues impeding business operations. We have also been privileged to advise the Government of India on policy initiatives.   https://elplaw.in/practicearea/tax/ 2/52

  3. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory ELP’sdirect tax expertise covers all aspects of international and domestic tax matters including transfer pricing. Our team outlines commercially viable structures and suggests arrangements to clients so as to achieve business objectives in a tax and regulatory e?cient manner. We provide cutting edge and novel solutions to issues that emanate at the structuring stage of transactions with the view to providing forward looking tax strategies to our clients. ELP’stransfer pricing services offer solutions across industries and geographies with the focus on not only a comprehensive analysis but also on assisting clients in planning their transfer price. We are uniquely positioned amongst ?rms in India due to our added ability to advice on trade and customs including valuation to be adapted under customs. Our team has been trained internationally and is able to provide a broader perspective on matters and transactions to mitigate risks in the future. With years of unparalleled expertise in the ?eld of Indirect Tax Advisory and Litigation, ELP brings to the table a dedicated and experienced team of professionals comprising of advocates, chartered accountants and economists to provide high quality support, advice and assistance towards a smooth transition into the new GST regime. Our in-depth understanding of this ?eld has led us to collaborate with various large multi-national and Indian clients across diverse sectors, industry associations and trade bodies. Our presence in multiple locations in India and pro?ciency in the management of multi- jurisdictional tax advisory and litigation matters enables us to provide Pan-India support to clients on GST. ELP’s integrated and seamless approach, wealth of experience, high-level partner involvement, in-depth knowledge and expertise and comprehensive service offerings pan India have made us one of the most sought after ?rms for tax within India. Services Indirect Tax Tax structuring & optimisation including advice and assistance in relation to all kinds of issues, having implications under GST as also in relation to: Customs Duty State Excise, and State incentive policy Foreign Trade Policy, etc. Export Control and Trade Sanctions Advisory, transaction structuring & support services including analysis of sourcing, procurement and distribution models and advice on best practices to be incorporated in the supply chain from a GST e?ciency perspective Due diligence & optimisation study for building tax e?ciencies and determining potential tax saving opportunities Assistance for negotiating optimum package of incentives under the State Industrial Policy Comprehensive support for resolving tax issues related to cross border transactions https://elplaw.in/practicearea/tax/ 3/52

  4. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Advice and assistance on policy initiatives & representations before Central and State Government authorities Litigation services – right from assessment level to the highest appellate level, and across all fora and courts including Authority for Advance Ruling, Settlement Commission, up-to the Supreme Court Direct Tax International and Domestic Tax Advisory Inbound and outbound structuring; Planning to improve tax e?ciency/strategic documentation; Designing an entry strategy (types of presence); Treaty interpretations; Exchange policy and foreign investments; Investment and capital structuring; Structuring of Revenue and/or capital ?ows – for example dividend, royalty, fees for technical services; Formulating strategy for mitigating risk of PE exposure of foreign corporations; Structuring of infrastructure and Engineering Procurement Construction (EPC) contracts; Domestic Tax Planning; Tax compliance & dispute assistance (litigation support); Levies from POEM and GAAR perspective Transfer Pricing Transfer pricing study and documentation; Inter-company transfer pricing policies for tangible goods, intangibles and services; Transfer pricing planning Services; Transfer Pricing Litigation; Supply chain advisory; Analysing existing policies to ascertain how these should be streamlined to meet the changing economic environment; and Evaluating the positions taken in past in light of the evolving tax positions Financial Planning and/or Transaction Advisory M&A Advisory; Promoter off-shoring; Structuring for listing outside of India; Fund structuring and Carry structuring; https://elplaw.in/practicearea/tax/ 4/52

  5. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Internal restructuring, and Transaction process support People Nishant Shah Harsh Shah Jit (https://elplaw.in/people/nishant- shah/) (https://elplaw.in/people/harsh- shah/) (https://e motwani/ Rohit Jain (https://elplaw.in/people/rohit- jain/) Thought Leadership Register for our Webinars on 21 March 2024 : Global Perspectives on ... 26 Feb 2024 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2024/02/21.03.24-INVITATION.PDF) Register for our Webinars on 19 March 2024 : Global Perspectives on ... 26 Feb 2024 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2024/02/19.03.24-INVITATION.PDF) Supply of medicines, drugs, consumables, food to in-patients of a hospital to ... 19 Feb 2024 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=9016&PREVIEW=TRUE) How selling equities before March 31 can help you save income tax 17 Feb 2024 | READ MORE (HTTPS://ELPLAW.IN/HOW-SELLING-EQUITIES-BEFORE- MARCH-31-CAN-HELP-YOU-SAVE-INCOME-TAX/) Amendments In ITA,1961 Making MSMEs & Big Corporates Jittery 15 Feb 2024 | READ MORE (HTTPS://ELPLAW.IN/AMENDMENTS-IN-ITA1961-MAKING- MSMES-BIG-CORPORATES-JITTERY/) https://elplaw.in/practicearea/tax/ 5/52

  6. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory GST Council may issue clari?cation on expat salary taxation amid controversy 13 Feb 2024 | READ MORE (HTTPS://ELPLAW.IN/GST-COUNCIL-MAY-ISSUE- CLARIFICATION-ON-EXPAT-SALARY-TAXATION-AMID-CONTROVERSY/) SAT may have to hear afresh many important cases 12 Mar 2024 | READ MORE (HTTPS://ELPLAW.IN/SAT-MAY-HAVE-TO-HEAR-AFRESH- MANY-IMPORTANT-CASES/) Why startups are ?ipping back to India in spite of the hefty ... 9 Feb 2024 | READ MORE (HTTPS://ELPLAW.IN/WHY-STARTUPS-ARE-FLIPPING-BACK- TO-INDIA-IN-SPITE-OF-THE-HEFTY-TAX-BILL/) Impact of Interim Budget 2024 on different sectors 7 Feb 2024 | READ MORE (HTTPS://ELPLAW.IN/IMPACT-OF-INTERIM-BUDGET-2024-ON- DIFFERENT-SECTORS/) Interim Budget 2024: Elements of progressiveness & populism, forward-thinking & optimism 7 Feb 2024 | READ MORE (HTTPS://ELPLAW.IN/INTERIM-BUDGET-2024-ELEMENTS-OF- PROGRESSIVENESS-POPULISM-FORWARD-THINKING-OPTIMISM/) It’s Dateline India for new SaaS startups 6 Feb 2024 | READ MORE (HTTPS://ELPLAW.IN/ITS-DATELINE-INDIA-FOR-NEW-SAAS- STARTUPS/) Interim Budget 2024: Scope of amendments proposed in provisions governing Input Service ... 3 Feb 2024 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=8928&PREVIEW=TRUE) Budget 2024 Announcement on withdrawal of petty direct tax demands unlikely to ... 3 Feb 2024 | READ MORE (HTTPS://ELPLAW.IN/BUDGET-2024-ANNOUNCEMENT-ON- WITHDRAWAL-OF-PETTY-DIRECT-TAX-DEMANDS-UNLIKELY-TO-REDUCE-PENDENCY-IN- COURTS-SAY-LEGAL-EXPERTS/) Budget Bulletin - Taxation 1 Feb 2024 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2024/02/BUDGET-BULLETIN-TAXATION.PDF) Interim Budget 2024 Expectations: Process Simpli?cation for Ease of Doing Business and ... 1 Feb 2024 | READ MORE (HTTPS://ELPLAW.IN/INTERIM-BUDGET-2024- EXPECTATIONS-PROCESS-SIMPLIFICATION-FOR-EASE-OF-DOING-BUSINESS-AND- MAKE-IN-INDIA-INITIATIVE/) Decriminalise more provisions in tax laws in Budget 2024, say lawyers and ... 1 Feb 2024 | READ MORE (HTTPS://ELPLAW.IN/DECRIMINALISE-MORE-PROVISIONS- IN-TAX-LAWS-IN-BUDGET-2024-SAY-LAWYERS-AND-CAS/) https://elplaw.in/practicearea/tax/ 6/52

  7. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Concessional corporate tax rate of 15% for eligible ‘start-ups’ has not been ... 1 Feb 2024 | READ MORE (HTTPS://ELPLAW.IN/CONCESSIONAL-CORPORATE-TAX- RATE-OF-15-FOR-ELIGIBLE-START-UPS-HAS-NOT-BEEN-EXTENDED-BEYOND-MARCH-31- 2024/) Income Tax Budget 2024 Live Updates: No change in slabs, both new ... 1 Feb 2024 | READ MORE (HTTPS://ELPLAW.IN/INCOME-TAX-BUDGET-2024-LIVE- UPDATES-NO-CHANGE-IN-SLABS-BOTH-NEW-AND-OLD-REGIMES-TO-CONTINUE/) Income tax slabs 2024-25: Budget 2024 to tweak new income tax regime? 1 Feb 2024 | READ MORE (HTTPS://ELPLAW.IN/INCOME-TAX-SLABS-2024-25-BUDGET- 2024-TO-TWEAK-NEW-INCOME-TAX-REGIME/) Interim Budget 2024 & stock market wishlist: Removal of STT, double taxable ... 1 Feb 2024 | READ MORE (HTTPS://ELPLAW.IN/INTERIM-BUDGET-2024-CHANGES-TO- LTCG-MORE/) How largecap indices Sensex, BSE100 fared on Budget days in last 12 ... 1 Feb 2024 | READ MORE (HTTPS://ELPLAW.IN/HOW-LARGECAP-INDICES-SENSEX- BSE100-FARED-ON-BUDGET-DAYS-IN-LAST-12-INSTANCES/) Budget 2024: 6 key changes taxpayers want from FM Sitharaman 31 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/BUDGET-2024-6-KEY-CHANGES- TAXPAYERS-WANT-FROM-FM-SITHARAMAN/) Budget 2024 Expectations for Central Government Employees, Income Tax Payers: Will these ... 31 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/BUDGET-2024-EXPECTATIONS-FOR- CENTRAL-GOVERNMENT-EMPLOYEES-INCOME-TAX-PAYERS-WILL-THESE- ANNOUNCEMENTS-BE-MADE-BY-FM-DETAILS-INSIDE/) Budget 2024: Expectations - Here's what EV industry expect from Union Budget ... 31 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/BUDGET-2024-EXPECTATIONS- HERES-WHAT-EV-INDUSTRY-EXPECT-FROM-UNION-BUDGET-2024-25/) Taxand : Transfer Pricing Guide 2024 – India Chapter 31 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2024/01/INDIA-CHAPTER-TP-2024.PDF) Taxand : Transfer Pricing Guide 2024 31 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2024/01/TAXAND-TRANSFER-PRICING-GUIDE-2024.PDF) Income Tax Slab and Rates in Budget 2024 LIVE: Wishlist of salaried ... 31 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/INCOME-TAX-SLAB-AND-RATES-IN- BUDGET-2024-LIVE-WISHLIST-OF-SALARIED-CLASS-INSURANCE-AND-TOURISM- INDUSTRY/) https://elplaw.in/practicearea/tax/ 7/52

  8. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory HC holds provisions of anti-pro?teering under GST 30 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/HC-HOLDS-PROVISIONS-OF-ANTI- PROFITEERING-UNDER-GST/) Direct Tax to Total Tax Collection Dipped 270 Bps in Past Decade: ... 30 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/DIRECT-TAX-TO-TOTAL-TAX- COLLECTION-DIPPED-270-BPS-IN-PAST-DECADE-CBDT-DATA/) Budget expectations: What Middle Class can expect from FM Nirmala Sitharaman? Here's ... 30 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/BUDGET-EXPECTATIONS-WHAT- MIDDLE-CLASS-CAN-EXPECT-FROM-FM-NIRMALA-SITHARAMAN-HERES-A-WISHLIST/) Budget Expectations: Will Standard Deduction see a revision in Interim Budget? 29 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/BUDGET-EXPECTATIONS-WILL- STANDARD-DEDUCTION-SEE-A-REVISION-IN-INTERIM-BUDGET/) Interim budget 2024: Will Section 80C deduction limit increase from Rs 1.5 ... 18 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/INTERIM-BUDGET-2024-WILL- SECTION-80C-DEDUCTION-LIMIT-INCREASE-FROM-RS-1-5-LAKH/) THE GST ODESSEY: Litigation and the Art of Sailing Through 12 Mar 2024 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2024/01/GST-ARTICLE_ALL-INDIA-RUBBER-INDUSTRIES- ASSOCIATION.PDF) Interim budget 2024: Can taxpayers expect relief? 5 anticipated changes 16 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/INTERIM-BUDGET-2024-CAN- TAXPAYERS-EXPECT-RELIEF-5-ANTICIPATED-CHANGES/) Interim Budget 2024: Sector-wise wishlist, stock market tax sops, divestments & more ... 15 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/NTERIM-BUDGET-2024-SECTOR-WISE- WISHLIST-STOCK-MARKET-TAX-SOPS-DIVESTMENTS-MORE-WITH-EXPERT- COMMENTS/) Lack of taxation clarity may cloud resident Indians’ plans to invest in ... 14 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/LACK-OF-TAXATION-CLARITY-MAY- CLOUD-RESIDENT-INDIANS-PLANS-TO-INVEST-IN-BITCOIN-ETF-IN-US/) Budget 2024: Will the government revise taxes on employee stock ownership plans? 12 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/BUDGET-2024-WILL-THE- GOVERNMENT-REVISE-TAXES-ON-EMPLOYEE-STOCK-OWNERSHIP-PLANS/) SC stays Delhi HC ruling on bene?ts for foreign investors with TRCs 12 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/SC-STAYS-DELHI-HC-RULING-ON- BENEFITS-FOR-FOREIGN-INVESTORS-WITH-TRCS/) Gold Jewelry Industry - Standard Operating Procedures 10 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2024/03/GOLDJEWELLERYINDUSTRY-SOPFORWEB.PDF) https://elplaw.in/practicearea/tax/ 8/52

  9. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Employees will need to pay tax when they exercise the options and ... 12 Mar 2024 | READ MORE (HTTPS://ELPLAW.IN/EMPLOYEES-WILL-NEED-TO-PAY-TAX- WHEN-THEY-EXERCISE-THE-OPTIONS-AND-PURCHASE-THE-SHARES/) Supreme Court To Decide On Validity Of TRCs As Su?cient Proof To ... 5 Jan 2024 | READ MORE (HTTPS://ELPLAW.IN/SUPREME-COURT-TO-DECIDE-ON- VALIDITY-OF-TRCS-AS-SUFFICIENT-PROOF-TO-CLAIM-DTAA-BENEFITS/) Food Fight: Zomato may be looking at minimum 3 yrs of litigation ... 23 Dec 2023 | READ MORE (HTTPS://ELPLAW.IN/FOOD-FIGHT-ZOMATO-MAY-BE- LOOKING-AT-MINIMUM-3-YRS-OF-LITIGATION-OVER-RS-400-CRORE-GST-NOTICE-SAY- EXPERTS/) Zomato told to cough up Rupees 401 crore as GST on delivery ... 12 Mar 2024 | READ MORE (HTTPS://ELPLAW.IN/ZOMATO-TOLD-TO-COUGH-UP- RUPEES-401-CRORE-AS-GST-ON-DELIVERY-CHARGES/) Relief to MNCs: CBIC relaxes rules for secondment cases 15 Dec 2023 | READ MORE (HTTPS://ELPLAW.IN/RELIEF-TO-MNCS-CBIC-RELAXES- RULES-FOR-SECONDMENT-CASES/) You can discard tax returns if your ITR status is 'unveri?ed' 5 Dec 2023 | READ MORE (HTTPS://ELPLAW.IN/YOU-CAN-DISCARD-TAX-RETURNS-IF- YOUR-ITR-STATUS-IS-UNVERIFIED/) Indirect Tax Newsletter - October 2023 30 Nov 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/12/ELP-IDT-NEWSLETTER_OCTOBER-2023.PDF) The GST Council’s power on classi?cation of products 30 Nov 2023 | READ MORE (HTTPS://ELPLAW.IN/THE-GST-COUNCILS-POWER-ON- CLASSIFICATION-OF-PRODUCTS/) What GST Scrutiny on delivery partner fees means for Zomato & Swiggy 29 Nov 2023 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=8512&PREVIEW=TRUE) Several mergers and acquisitions on halt as India Inc checks tax liabilities ... 22 Nov 2023 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=8481&PREVIEW=TRUE) The India Post - November 2023 23 Nov 2023 | READ MORE (HTTPS://ELPLAW.IN/THE-INDIA-POST-NOVEMBER-2023/) GST net widens for real estate ?rms 21 Nov 2023 | READ MORE (HTTPS://ELPLAW.IN/GST-NET-WIDENS-FOR-REAL-ESTATE- FIRMS/) https://elplaw.in/practicearea/tax/ 9/52

  10. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Delhi HC quashes reassessment orders for AY 2016-17, 2017-18 having tax escapement ... 21 Nov 2023 | READ MORE (HTTPS://ELPLAW.IN/DELHI-HC-QUASHES- REASSESSMENT/) E-way bill generation surges to all-time high of 10.03 cr in Oct 6 Nov 2023 | READ MORE (HTTPS://ELPLAW.IN/E-WAY-BILL-GENERATION-SURGES-TO- ALL-TIME-HIGH-OF-10-03-CR-IN-OCT/) What is agricultural income, different types of agricultural income? 31 Oct 2023 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=8310&PREVIEW=TRUE) Centre noti?es 18 % GST on corporate guarantees 30 Oct 2023 | READ MORE (HTTPS://ELPLAW.IN/CENTRE-NOTIFIES-18-GST-ON- CORPORATE-GUARANTEES/) Denial Of Tax Bene?ts Under French, Swiss, Dutch Treaties: A Showcase Of ... 25 Oct 2023 | READ MORE (HTTPS://ELPLAW.IN/DENIAL-OF-TAX-BENEFITS-UNDER- FRENCH-SWISS-DUTCH-TREATIES-A-SHOWCASE-OF-BAD-FAITH/) SC rules on interpretation of tax treaty – noti?cation mandatory for MFN ... 24 Oct 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/10/ELP-TAX-ALERT-SC-RULING-ON-MFN-CLAUSE-.PDF) LIBOR Transition in India Should Prompt Businesses to Prepare 18 Oct 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/10/LIBOR-TRANSITION-IN-INDIA-SHOULD-PROMPT- BUSINESSES-TO-PREPARE.PDF) India’s New Trade Policy: Prospects and Challenges for Exporters 12 Oct 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/10/RI_OCT_TRADE-TRACKER_FTP-2023.PDF) Indirect Tax Newsletter - September 2023 11 Oct 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/10/ELP-IDT-NEWSLETTER_SEPT-2023_10102023.PDF) How treasury bills returns are calculated, taxed: Learn this to maximise gain ... 9 Oct 2023 | READ MORE (HTTPS://ELPLAW.IN/HOW-TREASURY-BILLS-RETURNS-ARE- CALCULATED-TAXED-LEARN-THIS-TO-MAXIMISE-GAIN-FROM-CURRENT-HIGHER- YIELDS/) ELP Podcast Series- GST on Employee Stock Options (ESOPs) 9 Oct 2023 | READ MORE (HTTPS://ELPLAW.IN/ELP-PODCAST-SERIES-GST-ON- EMPLOYEE-STOCK-OPTIONS-ESOPS/) Refund of ITC in Export – A Subject Open to Deliberation 29 Sep 2023 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=8024&PREVIEW=TRUE) https://elplaw.in/practicearea/tax/ 10/52

  11. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory CBDT noti?es Valuation Rules for unquoted equity shares and CCPS issued by ... 28 Sep 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/09/ELP-TAX-UPDATE-CBDT-NOTIFIES-CHANGES-TO-RULE- 11UA-IN-RESPECT-OF-SECTION-562VIIB-OF-THE-INCOME-TAX-ACT-1961.PDF) Business Expenditure - Similarity & Divergence between Income Tax & GST Law 22 Sep 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/09/BUSINESS-EXPENDITURE-THE-CHAMBER- JOURNAL.PDF) Indirect Tax Newsletter - August 2023 18 Sep 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/09/ELP-IDT-NEWSLETTER_AUGUST-2023.PDF) What to do when you get an income tax notice for claiming ... 12 Mar 2024 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/09/MITESH-JAIN-THE-ECONOMIC-TIMES-1.PNG) Development right akin to land purchase, shouldn’t attract GST 14 Sep 2023 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/DEVELOPMENT-RIGHT- AKIN-TO-LAND-PURCHASE-SHOULDNT-ATTRACT-GST/) File ITR now, pay tax dues later 25 Aug 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/08/RAHUL-CHARKHA-HINDU-BUSINESS-LINE.PNG) Can you switch tax regime from previous/ last year when ?ling belated ... 12 Mar 2024 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/08/MITESH-JAIN-THE-ECONOMIC-TIMES.PNG) GST shock for Online Games of Skill: Is there still a chance? 10 Aug 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/08/GST-SHOCK-FOR-ONLINE-GAMES-OF-SKILL-IS-THERE- STILL-A-CHANCE-001.PDF) Indirect Tax Newsletter - July 2023 10 Aug 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/08/ELP-IDT-NEWSLETTER_JULY-2023-1.PDF) Is India's Inc. recovery too lopsided? 8 Aug 2023 | READ MORE (HTTPS://ELPLAW.IN/IS-INDIAS-INC-RECOVERY-TOO- LOPSIDED/) GST on online gaming turnover akin to scoring own goal 2 Aug 2023 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=7786&PREVIEW=TRUE) GST Council-50* not out 29 Jul 2023 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=7774&PREVIEW=TRUE) https://elplaw.in/practicearea/tax/ 11/52

  12. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Why do so few Indians pay income tax? 12 Mar 2024 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/07/RC.JPG) The Legal Maze Solved: Finally, a clari?cation on the long-disputed issue of ... 24 Jul 2023 | READ MORE (HTTPS://ELPLAW.IN/THE-LEGAL-MAZE-SOLVED-FINALLY-A- CLARIFICATION-ON-THE-LONG-DISPUTED-ISSUE-OF-ISD-VS-CROSS-CHARGE/) E-invoicing – Whether the relevant provisions of GST law require patchwork? 21 Jul 2023 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2023/07/E- INVOICING-–-WHETHER-THE-RELEVANT-PROVISIONS-OF-GST-LAW-REQUIRE- PATCHWORK-1.PDF) Clari?cations pursuant to the 50th GST Council Meeting 20 Jul 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/07/ELP-TAX-UPDATE-CLARIFICATIONS-PURSUANT-TO-THE- 50TH-GST-COUNCIL-MEETING-.PDF) Key Recommendations of the 50th GST Council Meeting 13 Jul 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/07/ELP-TAX-UPDATE-KEY-RECOMMENDATIONS-OF-THE- 50TH-GST-COUNCIL-MEETING-.PDF) Implementation of 28% GST rate will bring challenges to online gaming industry 13 Jul 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/07/ADARSH-SOMANI-LIVEMINT.PNG) What are the changes that GST needs? 6 Jul 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/07/NISHANT-SHAH-BUSINESS-STANDARD.PNG) Indirect Tax Newsletter - June 2023 6 Jul 2023 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2023/07/ELP- IDT-NEWSLETTER_JUNE-2023.PDF) Taxpayers not opting for new I-T regime must ?ll Form 10-IEA 22 Jun 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/07/MITESH-JAIN-BUSINESS-LINE.PNG) ELP Knowledge Series India Update Part 1 of 2023 12 Mar 2024 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/06/KNOWLEDGE-SERIES-PART-1-OF-2023.PDF) Indirect Tax Newsletter - May 2023 14 Jun 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/06/ELP-IDT-NEWSLETTER_MAY-2023.PDF) https://elplaw.in/practicearea/tax/ 12/52

  13. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Tax matters. Income Tax assessees to get 21 days to respond to ... 10 Jun 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/06/MITESH-JAIN-HBL.PNG) Food for thought: Restaurants do not need the added spice of GST ... 18 May 2023 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=7504&PREVIEW=TRUE) Will changes in angel tax rules help start-ups? 30 May 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/05/RAHUL-CHARKHA-THE-NEW-INDIAN-EXPRESS.PNG) Indirect Tax Newsletter - April 2023 19 May 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/05/ELP-IDT-NEWSLETTER_APRIL-2023_FINAL.PDF) Statutory Glitches in Online Gaming in India 16 May 2023 | READ MORE (HTTPS://ELPLAW.IN/STATUTORY-GLITCHES-IN-ONLINE- GAMING-IN-INDIA/) Bombay High Court (3rd Judge) has upheld the constitutional validity of Section ... 4 May 2023 | READ MORE (HTTPS://ELPLAW.IN/BOMBAY-HIGH-COURT-3RD-JUDGE- HAS-UPHELD-THE-CONSTITUTIONAL-VALIDITY-OF-SECTION-138B-OF-THE-IGST-ACT- DHARMENDRA-M-JANI-ORS-VS-UNION-OF-INDIA/) India to align with global jurisdictions to regulate cryptocurrency environs 3 May 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/05/STELLA-JOSPEH-ET.PNG) IDT Newsletter - March 2023 21 Apr 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/04/ELP-IDT-NEWSLETTER-MARCH-2023.PDF) No LTCG tax bene?t on these debt mutual funds from April 1: ... 3 Apr 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/04/MITESH-JAIN.PNG) The case for turning India into an aircraft leasing hub 7 Apr 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/04/NISHANT-SHAH-MONEY-CONTROL.PNG) Recent Ruling by Appellate Authority for Advance Ruling 7 Apr 2023 | READ MORE (HTTPS://ELPLAW.IN/RECENT-RULING-BY-APPELLATE- AUTHORITY-FOR-ADVANCE-RULING/) India's Foreign Trade Policy 2023 - An Analysis 1 Apr 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/04/INDIAS-FOREIGN-TRADE-POLICY-2023-AN-ANALYSIS- 1.PDF) https://elplaw.in/practicearea/tax/ 13/52

  14. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Navigating GST 2.0 Issue 16 29 Mar 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/03/TAXSUTRA-ELP-NEWSLETTER-ISSUE-16-FINAL.PDF) India Raises Tax on Stock Options to Dampen Retail Frenzy 12 Mar 2024 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/03/RAHUL-CHARKHA-BLOOMBERG.PNG) Indirect Tax Newsletter – February 2023 14 Mar 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/03/ELP-IDT-NEWSLETTER-FEBRUARY-2023.PDF) Expecting a dividend from India – do you qualify for the reduced ... 13 Mar 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/03/032023-WEBINAR-INVITATION-IQEQ-SCALED.JPG) Expecting a dividend from India – do you qualify for the reduced ... 13 Mar 2023 | READ MORE (HTTPS://ELPLAW.IN/EXPECTING-A-DIVIDEND-FROM- INDIA-DO-YOU-QUALIFY-FOR-THE-REDUCED-WHT-RATE/) Key Proposals In The Maharashtra Budget 2023 11 Mar 2023 | READ MORE (HTTPS://ELPLAW.IN/KEY-PROPOSALS-IN-THE- MAHARASHTRA-BUDGET-2023/) NPS: Best for Retirement, Tax Saving 6 Mar 2023 | READ MORE (HTTPS://ELPLAW.IN/NPS-BEST-FOR-RETIREMENT-TAX- SAVING/) Circular on the issue of applicability of service tax on liquidated damages 3 Mar 2023 | READ MORE (HTTPS://ELPLAW.IN/CIRCULAR-ON-THE-ISSUE-OF- APPLICABILITY-OF-SERVICE-TAX-ON-LIQUIDATED-DAMAGES/) Payment to Supplier for ITC Availment – An Additional Imposition? 23 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/PAYMENT-TO-SUPPLIER-FOR-ITC- AVAILMENT-AN-ADDITIONAL-IMPOSITION/) Combine retirement planning with tax saving via NPS, say experts 23 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/02/RAHUL-CHARKHA-BS.JPG) Key recommendations by the 49th GST Council 20 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/KEY-RECOMMENDATIONS-BY-THE- 49TH-GST-COUNCIL/) Cut GST on metal scrap 16 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/CUT-GST-ON-METAL-SCRAP/) https://elplaw.in/practicearea/tax/ 14/52

  15. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory General extension to the validity period of conditional Customs exemptions: A task ... 9 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/GENERAL-EXTENSION-TO-THE- VALIDITY-PERIOD-OF-CONDITIONAL-CUSTOMS-EXEMPTIONS-A-TASK-WELL-DONE/) Flipkart Gets Interim HC Relief Over ?1,100 Cr Tax Demand 9 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2023/02/KV- QUOTE.JPG) Indirect Tax Newsletter - January 2023 8 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2023/02/ELP- IDT-NEWSLETTER-JANUARY-2023.PDF) GST Proposals Such As Restricting Credit on CSR Expenses & Those Relating ... 7 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/02/ADARSH-SOMANI-QUOTE.PNG) Budget in a Minute: Key amendments under the Customs laws 7 Feb 2023 | READ MORE (HTTPS://YOUTU.BE/Y07_AJHQSFO) Budget in a Minute: Make in India & Enhancing ease of doing ... 7 Feb 2023 | READ MORE (HTTPS://YOUTU.BE/5PGW_Z_8L78) Budget in a Minute: Fine print analysis of key proposals for corporate ... 7 Feb 2023 | READ MORE (HTTPS://YOUTU.BE/6X4DTCQGQA4) Budget in a Minute: Validity of Conditional Exemptions under Customs 7 Feb 2023 | READ MORE (HTTPS://YOUTU.BE/TNCWLVTCIBA) Budget in a Minute: Proposed clari?cations on the taxability of online gaming ... 7 Feb 2023 | READ MORE (HTTPS://YOUTU.BE/UHHMQGTM0HO) Budget in a Minute: GST affecting the sector of e-commerce 7 Feb 2023 | READ MORE (HTTPS://YOUTU.BE/G3UE83VYGK0) Budget in a Minute: Recent amendments in Gems & Jewellery sector, announced ... 7 Feb 2023 | READ MORE (HTTPS://YOUTU.BE/FCUKBEFVK3M) Budget in a Minute: Proposed changes in the infrastructure & energy sector ... 7 Feb 2023 | READ MORE (HTTPS://YOUTU.BE/DEVWWBZ4I3K) Budget in a Minute: Union Budget 2023: The Misses https://elplaw.in/practicearea/tax/ 15/52

  16. 3/13/24, 1:08 PM 7 Feb 2023 | READ MORE (HTTPS://YOUTU.BE/WAPDXRDNAYW) Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Taxation of Online Gaming: Key Union Budget 2023 Proposals and Implications 7 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/TAXATION-OF-ONLINE-GAMING-KEY- UNION-BUDGET-2023-PROPOSALS-AND-IMPLICATIONS/) Budget tax proposal may hit investor returns in REITs 4 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/02/FE.JPG) Spotlight: Taxing sin – Budget 2023 6 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/SPOTLIGHT-TAXING-SIN-BUDGET- 2023/) Union Budget 2023- A Balanced Scorecard 6 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/UNION-BUDGET-2023-A-BALANCED- SCORECARD/) I-T, TDS to cover cash ‘bene?ts 3 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/I-T-TDS-TO-COVER-CASH-BENEFITS/) India Inc braces for CSR cost blow 3 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/INDIA-INC-BRACES-FOR-CSR-COST- BLOW/) Budget 2023, An ‘AI Opener’: Library to Agriculture, FM Sitharaman’s Push for ... 2 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=7023&PREVIEW=TRUE) Budget 2023: Tata Steel, Jindal Steel shares climb up to 6% as ... 2 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/BUDGET-2023-TATA-STEEL-JINDAL- STEEL-SHARES-CLIMB-UP-TO-6-AS-FM-EXTENDS-DUTY-EXEMPTION-ON-INPUTS-2/) What does Budget 2023 have for the common man? 2 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=7016&PREVIEW=TRUE) Budget Buzz - Alcobev Sector 2 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2023/02/ELP- BUDGET-BUZZ-ALCOBEV-SECTOR.PDF) Union Budget 2023-24 - An Analysis by Economic Laws Practice (ELP) 1 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/02/UNION-BUDGET-2023-24-ANALYSIS-BY-ECONOMIC- LAWS-PRACTICE.PDF) https://elplaw.in/practicearea/tax/ 16/52

  17. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Budget Buzz - Changes in New Tax Regime 12 Mar 2024 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/02/ELP-BUDGET-BUZZ-CHANGES-IN-NEW-TAX-REGIME.PDF) Budget Buzz - Input Tax Credit under GST 1 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2023/02/ELP- BUDGET-BUZZ-INPUT-TAX-CREDIT.PDF) Budget Buzz - GST Tribunals 1 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2023/02/ELP- BUDGET-BUZZ-GST-APPELLATE-TRIBUNALS.PDF) Budget Buzz - TDS u/s 194R on advantage or perquisites allowed 1 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2023/02/ELP- BUDGET-BUZZ-TDS-UNDER-S.194R-ON-ADVANTAGE-OR-PERQUISITES-ALLOWED.PDF) Budget Buzz - Make in India 1 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2023/02/ELP- BUDGET-BUZZ-MAKE-IN-INDIA.PDF) Budget Buzz - Amendment to the Appealability against Trade Remedial Investigations 12 Mar 2024 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/02/ELP-BUDGET-BUZZ-CUSTOMS-TARIFF-ACT-.PDF) Budget Buzz - Tax on winnings from Online Games 1 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2023/02/ELP- BUDGET-BUZZ-ONLINE-GAMING.PDF) Budget Buzz - IFSC 1 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2023/02/ELP- BUDGET-BUZZ-IFSC.PDF) Budget Buzz - Impact on the Gems & Jewelry industry 12 Mar 2024 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/02/ELP-BUDGET-BUZZ-THE-GEMS-JEWELLERY- SECTOR.PDF) Budget Buzz - OIDAR 1 Feb 2023 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2023/02/ELP- BUDGET-BUZZ-OIDAR.PDF) GST: Part-Payment of Tax can’t be pre-condition for bail, says Supreme Court 31 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/GST-PART-PAYMENT-OF-TAX-CANT- BE-PRE-CONDITION-FOR-BAIL-SAYS-SUPREME-COURT/) Transfer of business as a going concern - Reversal of ITC be ... 31 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/TRANSFER-OF-BUSINESS-AS-A- GOING-CONCERN-REVERSAL-OF-ITC-BE-DONE-AWAY-WITH/) https://elplaw.in/practicearea/tax/ 17/52

  18. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Navigating the Fiscal Landscape for AIFs and IFSC Funds: Expectations from Union ... 31 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/NAVIGATING-THE-FISCAL- LANDSCAPE-FOR-AIFS-AND-IFSC-FUNDS-EXPECTATIONS-FROM-UNION-BUDGET-2023/) PhonePe investors paid 8000 crores in taxes to make India it's home 27 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/01/RAHUL-CHARKHA-LIVEMINT.JPG) Budget 2023: Will FM Sitharaman revise the long-term pending income tax exemptions ... 25 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/BUDGET-2023-WILL-FM- SITHARAMAN-REVISE-THE-LONG-TERM-PENDING-INCOME-TAX-EXEMPTIONS-LIMIT/) Placing India at par with the World – Expectations from Union Budget ... 25 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/PLACING-INDIA-AT-PAR-WITH-THE- WORLD-EXPECTATIONS-FROM-UNION-BUDGET-2023/) Refund of GST Paid on Notice Pay Recovery – Way Forward 23 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=6944&PREVIEW=TRUE) ELP Tax Update - Recent clari?cations to settle certain issues under GST 23 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/ELP-TAX-UPDATE-RECENT- CLARIFICATIONS-TO-SETTLE-CERTAIN-ISSUES-UNDER-GST/) Budget 2023: Indian Corporates Seek a Relook at Buyback Tax 20 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/BUDGET-2023-INDIAN-CORPORATES- SEEK-A-RELOOK-AT-BUYBACK-TAX/) Union Budget 2023 – Keeping direct tax litigation at bay 19 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/01/UNION-BUDGET-2023-KEEPING-DIRECT-TAX-LITIGATION- AT-BAY.PDF) PAN ID, space parks, IT stocks, basic structure doctrine 17 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/PAN-ID-SPACE-PARKS-IT-STOCKS- BASIC-STRUCTURE-DOCTRINE/) Income tax scan. Banks to report every penny paid as interest to ... 12 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/01/RAHUL-CHARKHA-QUOTE.JPEG) Indirect Tax Newsletter - December Edition 11 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2023/01/ELP-IDT-NEWSLETTER-DECEMBER-2022-2.PDF) GST Clarity On Road Annuity Payments May Brew Fresh Problems 4 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/GST-CLARITY-ON-ROAD-ANNUITY- PAYMENTS-MAY-BREW-FRESH-PROBLEMS/) https://elplaw.in/practicearea/tax/ 18/52

  19. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory India to Review Rules on How It Taxes Foreign Digital Services 4 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/INDIA-TO-REVIEW-RULES-ON-HOW-IT- TAXES-FOREIGN-DIGITAL-SERVICES/) Focus on ‘Uniform Regulation’, What IT Ministry’s Draft Rules on Online Gaming ... 3 Jan 2023 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=6836&PREVIEW=TRUE) GST: Partial Fix for the Issue of Input Tax Credit Mismatch 30 Dec 2022 | READ MORE (HTTPS://ELPLAW.IN/GST-PARTIAL-FIX-FOR-THE-ISSUE-OF- INPUT-TAX-CREDIT-MISMATCH/) ELP Tax Update – Clari?cations & Amendments pursuant to the 48th GST ... 29 Dec 2022 | READ MORE (HTTPS://ELPLAW.IN/ELP-TAX-UPDATE-CLARIFICATIONS- AMENDMENTS-PURSUANT-TO-THE-48TH-GST-COUNCIL-MEETING/) Now, claim refunds on cancelled ?at booking, insurance policy 29 Dec 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/12/GOPAL-MUNDHRA-QUOTE.JPG) Can property tax be imposed on monuments? 21 Dec 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=6749&PREVIEW=TRUE) Govt to refund GST if purchase of incomplete house called off 20 Dec 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/12/HARSH-SHAH-QUOTE.JPG) ELP Tax Update - Highlights of the 48th GST Council Meeting held ... 19 Dec 2022 | READ MORE (HTTPS://ELPLAW.IN/ELP-TAX-UPDATE-HIGHLIGHTS-OF- THE-48TH-GST-COUNCIL-MEETING-HELD-ON-17-NOVEMBER-2022/) Indirect Tax Newsletter - November Edition 8 Dec 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/12/ELP-IDT-NEWSLETTER-NOVEMBER-2022-.PDF) Redington’s ‘Dollar Team’ And Ripple Tax Effects on IT Sector 25 Nov 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=6615&PREVIEW=TRUE) Redevelopment of housing society – GST implications 12 Mar 2024 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/11/THE-CHAMBER-JOURNAL-NOVEMBER- 1_COMPRESSED.PDF) Who quali?es as Intermediary from a GST standpoint? 17 Nov 2022 | READ MORE (HTTPS://ELPLAW.IN/WHO-QUALIFIES-AS-INTERMEDIARY- FROM-A-GST-STANDPOINT/) https://elplaw.in/practicearea/tax/ 19/52

  20. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Administrative Mechanism in India for Valuation of Related Party Imports- Perspective & ... 17 Nov 2022 | READ MORE (HTTPS://ELPLAW.IN/ADMINISTRATIVE-MECHANISM-IN- INDIA-FOR-VALUATION-OF-RELATED-PARTY-IMPORTS-PERSPECTIVE-CHALLENGES/) ELP Tax Update - Circular issued to clarify aspects relating to Inverted ... 11 Nov 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/11/ELP-TAX-UPDATE-CIRCULAR-ON-INVERTED-DUTY- REFUND.PDF) Navigating GST 2.0 Issue 15 2 Nov 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/11/TAXSUTRA-ELP-NEWSLETTER_15R.PDF) GST & Real Estate 13 Oct 2022 | READ MORE (HTTPS://ELPLAW.IN/GST-REAL-ESTATE/) Taxability of Support Services for Petroleum Operations under GST 21 Sep 2022 | READ MORE (HTTPS://ELPLAW.IN/TAXABILITY-OF-SUPPORT-SERVICES- FOR-PETROLEUM-OPERATIONS-UNDER-GST/) Where Is Your Maintenance Fee Getting Used? 2 Sep 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=6367&PREVIEW=TRUE) Experts analyse SC’s latest order on Benami transactions 24 Aug 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=6336&PREVIEW=TRUE) GST: A Strict Framework For Arrests, Bail, Summons Is Here 19 Aug 2022 | READ MORE (HTTPS://ELPLAW.IN/GST-A-STRICT-FRAMEWORK-FOR- ARRESTS-BAIL-SUMMONS-IS-HERE/) Sale of Developed Plot- Developers on the Fence 17 Aug 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/08/SALE-OF-DEVELOPED-PLOT-RECENT-GST-CIRCULAR- HAS-FOXED-DEVELOPERS.PDF) Indian Supreme Court Finds Taxation of Ocean Freight Unconstitutional 12 Aug 2022 | READ MORE (HTTPS://ELPLAW.IN/INDIAN-SUPREME-COURT-FINDS- TAXATION-OF-OCEAN-FREIGHT-UNCONSTITUTIONAL/) Navigating GST 2.0 - Issue 14 10 Aug 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/08/TAXSUTRA-ELP-NEWSLETTER-ISSUE_14.PDF) GST Circular On Liquidated Damages - Opportunities In Contracts/Claims 10 Aug 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/08/ARTICLE-GST-CIRCULAR-ON-LIQUIDATED- https://elplaw.in/practicearea/tax/ 20/52

  21. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory DAMAGES.PDF) Damages have become less damaging 8 Aug 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/08/DAMAGES-HAVE-BECOME-LESS-DAMAGING.PDF) GST Relief For Breach Of Contract, Damages 5 Aug 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=6281&PREVIEW=TRUE) The decision of the Supreme Court in FILCO Trade Centre Pvt Ltd ... 2 Aug 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/08/ARTICLE-ON-FILCO-SC-DECISION.PDF) GST In India The Road Ahead 28 Jul 2022 | READ MORE (HTTPS://ELPLAW.IN/GST-IN-INDIA-THE-ROAD-AHEAD/) As July 31 deadline looms, only 50% IT returns ?led; tech glitches, ... 25 Jul 2022 | READ MORE (HTTPS://ELPLAW.IN/AS-JULY-31-DEADLINE-LOOMS-ONLY- 50-IT-RETURNS-FILED-TECH-GLITCHES-AIS-NON-UPDATION-BLAMED/) Kerala’s GST deviation will need legal backing; council dispute mechanism should kick ... 21 Jul 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=6226&PREVIEW=TRUE) Karnataka High Court Upholds GST Exemption On Annuity Payments For Road Construction 21 Jul 2022 | READ MORE (HTTPS://ELPLAW.IN/KARNATAKA-HIGH-COURT-UPHOLDS- GST-EXEMPTION-ON-ANNUITY-PAYMENTS-FOR-ROAD-CONSTRUCTION/) You may end up getting income tax notice if this document is ... 12 Mar 2024 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=6213&PREVIEW=TRUE) Guidelines on TDS on transfer of Virtual Digital Assets 19 Jul 2022 | READ MORE (HTTPS://ELPLAW.IN/GUIDELINES-ON-TDS-ON-TRANSFER- OF-VIRTUAL-DIGITAL-ASSETS/) Inverted duty structure: Walking towards making GST a good and simple Tax 18 Jul 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=6207&PREVIEW=TRUE) Taxand : Global M&A Tax Guide 2022 – Complete Guide 12 Jul 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/07/TAXAND-2022-MA-V-7-7-22-LOW-RES.PDF) Taxand: Global M&A Tax Guide 2022 – India Chapter 12 Jul 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/07/TAXAND-WEBSITE-GLOBAL-MA-GUIDE-2022-INDIA- MIN.PDF) https://elplaw.in/practicearea/tax/ 21/52

  22. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Will ITR ?ling deadline for FY 2021-22 be extended? 12 Jul 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=6171&PREVIEW=TRUE) Flurry of GST Circulars: Understanding the Changes 11 Jul 2022 | READ MORE (HTTPS://ELPLAW.IN/FLURRY-OF-GST-CIRCULARS- UNDERSTANDING-THE-CHANGES/) 47th GST Council Meeting: Analysis by Economic Laws Practice 7 Jul 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/07/47TH-GST-COUNCIL-MEETING-ANALYSIS-BY-ECONOMIC- LAWS-PRACTICE.PDF) GST Council’s 47th Meeting- Experts React! 30 Jun 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=6153&PREVIEW=TRUE) The High Tide of Export Duty on Steel - Evaluating the Consequences 5 Jul 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=6150&PREVIEW=TRUE) Why buying gold jewellery is set to become expensive: Check here the ... 1 Jul 2022 | READ MORE (HTTPS://ELPLAW.IN/WHY-BUYING-GOLD-JEWELLERY-IS-SET- TO-BECOME-EXPENSIVE-CHECK-HERE-THE-COMPLETE-COST/) Taxing gifts — circular adding to confusion 30 Jun 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=6139&PREVIEW=TRUE) 47th GST Council Meet | Analysing GST Council's decision 30 Jun 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=6134&PREVIEW=TRUE) Five years of GST a mixed bag, a multiplicity of notices troubling ... 16 Jun 2022 | READ MORE (HTTPS://ELPLAW.IN/FIVE-YEARS-OF-GST-A-MIXED-BAG-A- MULTIPLICITY-OF-NOTICES-TROUBLING-BUSINESSES/) Will the Curtains Fall for the One Nation, One Tax Regime? 15 Jun 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=6069&PREVIEW=TRUE) One Supreme Court Ruling. Two Taxing Consequences 27 May 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=5969&PREVIEW=TRUE) GST: Cross-Charge Issue Just Got Real 4 Jun 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=6038&PREVIEW=TRUE) https://elplaw.in/practicearea/tax/ 22/52

  23. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory ELP Knowledge Series India Update Part 2 0f 2022 3 Jun 2022 | READ MORE (HTTPS://ELPLAW.IN/ELP-KNOWLEDGE-SERIES-INDIA- UPDATE-PART-2-0F-2022/) Courts Will Now Have To Be More Proactive In Judicial Review Of ... 24 May 2022 | READ MORE (HTTPS://ELPLAW.IN/COURTS-WILL-NOW-HAVE-TO-BE- MORE-PROACTIVE-IN-JUDICIAL-REVIEW-OF-GST-LEGISLATION-SAY-LEGAL-EXPERTS/) The Bugbear for India’s Online Gaming Industry 23 May 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=5904&PREVIEW=TRUE) SC rulings to bring relief to importers, clarity on GST Council’s role 20 May 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=5896&PREVIEW=TRUE) ELP Tax Update - Supreme Court strikes down levy of IGST on ... 20 May 2022 | READ MORE (HTTPS://ELPLAW.IN/SUPREME-COURT-STRIKES-DOWN- LEVY-OF-IGST-ON-OCEAN-FREIGHT-UOI-VS-MOHIT-MINERALS-PVT-LTD/) PAN, Aadhaar a must for cash transactions above Rs 20 lakh a ... 13 May 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=5873&PREVIEW=TRUE) CBDT broadens scope of PAN requirements to transactions 12 Mar 2024 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=5868&PREVIEW=TRUE) PAN, Aadhaar now mandatory for cash deposits, withdrawals above this amount in ... 11 May 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=5866&PREVIEW=TRUE) ELP Podcast Series – Blockchain Based Smart Contracts: Key Tech & Regulatory ... 10 May 2022 | READ MORE (HTTPS://ELPLAW.IN/ELP-PODCAST-SERIES-BLOCKCHAIN- BASED-SMART-CONTRACTS-KEY-TECH-REGULATORY-ASPECTS/) Navigating GST 2.0 - Issue 13 5 May 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/05/TAXSUTRA-ELP-NEWSLETTER-ISSUE_13-JAN-MAR- 2022.PDF) Govt seeks to grow tax base, makes ?ling must for TDS/TCS above ... 25 Apr 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=5809&PREVIEW=TRUE) GJEPC India’s webinar on ‘GST Audits and Practical Insights of dealing in ... 25 Apr 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=5801&PREVIEW=TRUE) https://elplaw.in/practicearea/tax/ 23/52

  24. 3/13/24, 1:08 PM Have big unexplained expenses? You can face IT review of past 10 ... 19 Apr 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=5783&PREVIEW=TRUE) GST implications for supplies of goods that are not in “India” at ... 18 Apr 2022 | READ MORE (HTTPS://ELPLAW.IN/?PAGE_ID=5776&PREVIEW=TRUE) Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory ELP Podcast Series – Non-Fungible Tokens (NFTs) : Understanding the basics 13 Apr 2022 | READ MORE (HTTPS://ELPLAW.IN/ELP-PODCAST-SERIES-NON- FUNGIBLE-TOKENS-NFTS/) How India's taxmen are chasing global PE funds for misusing tax treaties ... 8 Apr 2022 | READ MORE (HTTPS://ELPLAW.IN/HOW-INDIAS-TAXMEN-ARE-CHASING- GLOBAL-PE-FUNDS-FOR-MISUSING-TAX-TREATIES-TO-EVADE-CAPITAL-GAINS-TAX/) Manual of Key Judicial Pronouncements - Alcobev Sector - Volume 2 6 Apr 2022 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2022/04/ELP- MANUAL-OF-KEY-JUDICIAL-PRONOUNCEMENTS-ALCOBEV-SECTOR-VOLUME-2.PDF) Taxation & The Hospitality Sector 5 Apr 2022 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2022/04/TAX- HOSPITALITY.PDF) India’s New Regime for Taxing Virtual Digital Assets 23 Mar 2022 | READ MORE (HTTPS://ELPLAW.IN/INDIAS-NEW-REGIME-FOR-TAXING- VIRTUAL-DIGITAL-ASSETS/) Decoding The Constitutional Provisions Behind GST 22 Mar 2022 | READ MORE (HTTPS://ELPLAW.IN/DECODING-THE-CONSTITUTIONAL- PROVISIONS-BEHIND-GST/) The demise of Advance Rulings 17 Mar 2022 | READ MORE (HTTPS://ELPLAW.IN/THE-DEMISE-OF-ADVANCE- RULINGS/) Unsettling The Settled Doctrine Of Promissory Estoppel – The Ghost Of VVF 3 Mar 2022 | READ MORE (HTTPS://ELPLAW.IN/UNSETTLING-THE-SETTLED- DOCTRINE-OF-PROMISSORY-ESTOPPEL-THE-GHOST-OF-VVF/) ELP Knowledge Series – India Update Part 3 of 2021 24 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/02/ELP-KNOWLEDGE-SERIES-PART-3-OF-2021.PDF) India Budget 2022 Overrides Supreme Court Ruling—History Repeats Itself 14 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/INDIA-BUDGET-2022- OVERRIDES-SUPREME-COURT-RULING-HISTORY-REPEATS-ITSELF/) https://elplaw.in/practicearea/tax/ 24/52

  25. 3/13/24, 1:08 PM Simpler tax regime to Covid deduction: common man wants from budget 2022 3 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/SIMPLER-TAX-REGIME- TO-COVID-DEDUCTION-COMMON-MAN-WANTS-FROM-BUDGET-2022/) Budget Speech 2022: Will FM Nirmala Sitharaman address Cryptocurrency regulation and tax ... 3 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/BUDGET-SPEECH-2022- WILL-FM-NIRMALA-SITHARAMAN-ADDRESS-CRYPTOCURRENCY-REGULATION-AND- TAX-ISSUES/) Budget 2022: ‘Income Tax calculation on Fixed Deposit and other savings should ... 3 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/BUDGET-2022-INCOME- TAX-CALCULATION-ON-FIXED-DEPOSIT-AND-OTHER-SAVINGS-SHOULD-BE-DONE-AS- EQUITY/) Income Tax Budget 2022 Highlights: LTCG surcharge rate at 15%, Updated Return ... 3 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/INCOME-TAX-BUDGET- 2022-HIGHLIGHTS-LTCG-SURCHARGE-RATE-AT-15-UPDATED-RETURN-AND-MORE-TO- HELP-TAXPAYERS/) Budget 2022: MF industry seen bene?ting with digital assets under tax net 3 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/BUDGET-2022-MF- INDUSTRY-SEEN-BENEFITING-WITH-DIGITAL-ASSETS-UNDER-TAX-NET/) Union Budget 2022 disappoints majority of taxpayers 3 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/UNION-BUDGET-2022- DISAPPOINTS-MAJORITY-OF-TAXPAYERS/) Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Can the 'source of fund' rule in Budget hinder non-VC investments in ... 3 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/CAN-THE-SOURCE-OF- FUND-RULE-IN-BUDGET-HINDER-NON-VC-INVESTMENTS-IN-START-UPS/) Unravelling the Essence of Input Tax Credit 7 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/UNRAVELLING-THE- ESSENCE-OF-INPUT-TAX-CREDIT/) The GST (Googly, Simpli?cation and Tarri?sation) in Customs 7 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/THE-GST-GOOGLY- SIMPLIFICATION-AND-TARRIFISATION-IN-CUSTOMS/) FM Budget Mantra: Tax stability leads to buoyancy in revenue, impetus to ... 7 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/FM-BUDGET-MANTRA- TAX-STABILITY-LEADS-TO-BUOYANCY-IN-REVENUE-IMPETUS-TO-GROWTH/) Modi government gags ?ow of export-import data 7 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/MODI-GOVERNMENT- GAGS-FLOW-OF-EXPORT-IMPORT-DATA/) https://elplaw.in/practicearea/tax/ 25/52

  26. 3/13/24, 1:08 PM Crytocurrency tax: How will the Budget 2022 rules impact crypto investors? 4 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/CRYTOCURRENCY-TAX-HOW-WILL- THE-BUDGET-2022-RULES-IMPACT-CRYPTO-INVESTORS/) A tax guru explains all that is wrong with Indian government’s latest ... 4 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/A-TAX-GURU-EXPLAINS-ALL-THAT-IS- WRONG-WITH-INDIAN-GOVERNMENTS-LATEST-REQUIREMENT-FOR-STARTUPS-TO- DISCLOSE-CREDITORS-SOURCE-OF-INCOME/) No booster dose for pharma sector in Budget 2022 4 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/NO-BOOSTER-DOSE-FOR- PHARMA-SECTOR-IN-BUDGET-2022/) Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Budget Buzz -SEZ 4 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/02/BUDGET-BUZZ-SEZ.PDF) Budget Buzz -Litigation 4 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/02/BUDGET-BUZZ-LITIGATION.PDF) Budget Buzz IFSC 4 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/02/BUDGET-BUZZ-_IFSC.PDF) Budget Buzz - Virtual Digital Assets 4 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/02/BUDGET-BUZZ-VIRTUAL-DIGITAL-ASSETS.PDF) Budget Buzz - Tax Deductibility of Education Cess 4 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/02/BUDGET-BUZZ-TAX-DEDUCTIBILITY-OF-EDUCATION- CESS.PDF) Budget Buzz - Startup 4 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/02/BUDGET-BUZZ-STARTUP.PDF) Budget Buzz - Make in India 4 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/02/BUDGET-BUZZ-MAKE-IN-INDIA.PDF) Budget Buzz - Gems Jewellery Sector 4 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/02/BUDGET-BUZZ-GEMS-JEWELLERY-SECTOR.PDF) Budget Buzz - DRI's Power 4 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/02/BUDGET-BUZZ-DRIS-POWER.PDF) https://elplaw.in/practicearea/tax/ 26/52

  27. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Budget Buzz - Capital Goods 4 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/02/BUDGET-BUZZ-CAPITAL-GOODS.PDF) Budget-2022 No retrospective amendments please! 4 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/BUDGET-2022-NO- RETROSPECTIVE-AMENDMENTS-PLEASE-2/) Budget wish list to augment M&A activity 4 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/BUDGET-WISH-LIST-TO- AUGMENT-MA-ACTIVITY/) Union Budget - An Analysis by Economic Laws Practice 1 Feb 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/02/UNION-BUDGET-2022-AN-ANALYSIS-BY-ECONOMIC- LAWS-PRACTICE-1.PDF) Budget 2022: How are NRIs taxed in India and why they want ... 27 Jan 2022 | READ MORE (HTTPS://ELPLAW.IN/BUDGET-2022-HOW-ARE-NRIS-TAXED- IN-INDIA-AND-WHY-THEY-WANT-A-REDUCTION-IN-TDS-THIS-YEAR/) ELP Podcast Series - Unfolding Blockchain Technology and Derivation of Cryptocurrency 25 Jan 2022 | READ MORE (HTTPS://ELPLAW.IN/ELP-PODCAST-SERIES-UNFOLDING- BLOCKCHAIN-TECHNOLOGY-AND-DERIVATION-OF-CRYPTOCURRENCY/) India Union Budget 2022: Analysis of Tax, Customs and Regulatory amendments 25 Jan 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/01/BUDGET.PDF) Income Tax Assessment - It is faceless but not voiceless ! 20 Jan 2022 | READ MORE (HTTPS://ELPLAW.IN/INCOME-TAX-ASSESSMENT-IT-IS- FACELESS-BUT-NOT-VOICELESS/) Metaverse – Are Indian Laws Ready 20 Jan 2022 | READ MORE (HTTPS://ELPLAW.IN/METAVERSE-ARE-THE-INDIAN-LAWS- READY/) Tax Newsletter 19 Jan 2022 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2022/01/ELP-TAX-NEWSLETTER-DECEMBER-2021.PDF) Winter Parliament session: Government to introduce Cryptocurrency Regulation Bill https://elplaw.in/practicearea/tax/ 27/52

  28. 3/13/24, 1:08 PM 18 Jan 2022 | READ MORE (HTTPS://ELPLAW.IN/WINTER-PARLIAMENT-SESSION- GOVERNMENT-TO-INTRODUCE-CRYPTOCURRENCY-REGULATION-BILL/) Clipping Wings and Stalling Engines – Widened Scope of Self- Assessed Tax 13 Jan 2022 | READ MORE (HTTPS://ELPLAW.IN/CLIPPING-WINGS-AND-STALLING- ENGINES-WIDENED-SCOPE-OF-SELF-ASSESSED-TAX/) Tax Newsletter 14 Dec 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/12/ELP-TAX-NEWSLETTER-NOVEMBER-2021.PDF) Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Demonetisation,?ve years later 13 Dec 2021 | READ MORE (HTTPS://ELPLAW.IN/DEMONETISATIONFIVE-YEARS- LATER/) Gift of Brand to corpus of a private irrevocable trust is a ... 10 Dec 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/12/ELP-DIRECT-TAX-GIFT-OF-BRAND-TO-CORPUS-OF-A- PRIVATE-IRREVOCABLE-TRUST-IS-A-NON-TAXABLE-CAPITAL-RECEIPT.PDF) Interpreting The India-US Interim Agreement On Equalisation Levy 2020 30 Nov 2021 | READ MORE (HTTPS://ELPLAW.IN/INTERPRETING-THE-INDIA-US- INTERIM-AGREEMENT-ON-EQUALISATION-LEVY-2020/) Tax Newsletter 19 Nov 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/11/ELP-TAX-NEWSLETTER-OCTOBER-2021-3.PDF) Legal Metrology (Packaged Commodities) Amendment Rules, 2021 16 Nov 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/11/LEGAL-METROLOGY-PACKAGED-COMMODITIES- AMENDMENT-RULES-2021.PDF) OECD/G20 framework on global tax: What does it mean for India? 12 Nov 2021 | READ MORE (HTTPS://ELPLAW.IN/OECD-G20-FRAMEWORK-ON-GLOBAL- TAX-WHAT-DOES-IT-MEAN-FOR-INDIA/) Pre-deposit - mode of payment quagmire 16 Oct 2021 | READ MORE (HTTPS://ELPLAW.IN/PRE-DEPOSIT-MODE-OF-PAYMENT- QUAGMIRE/) Real estate developers reach out to government over GST on redevelopment 22 Oct 2021 | READ MORE (HTTPS://ELPLAW.IN/REAL-ESTATE-DEVELOPERS-REACH- OUT-TO-GOVERNMENT-OVER-GST-ON-REDEVELOPMENT/) Navigating GST 2.0 - Issue 12 18 Oct 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/10/NAVIGATING-GST-ISSUE-12.PDF) Tax Newsletter 13 Oct 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/10/ELP-TAX-NEWSLETTER-SEPTEMBER-2021-.PDF) https://elplaw.in/practicearea/tax/ 28/52

  29. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory 45th GST Council Meeting Highlights 18 Sep 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/09/45TH-GST-COUNCIL-MEETING-KEY-HIGHLIGHTS-FROM- ELP.PDF) GST Meet on Friday: Petrol, Zomato, Swiggy, Edible Oil, What Could Be ... 17 Sep 2021 | READ MORE (HTTPS://ELPLAW.IN/GST-MEET-ON-FRIDAY-PETROL- ZOMATO-SWIGGY-EDIBLE-OIL-WHAT-COULD-BE-COSTLIER-OR-CHEAPER/) ELP Knowledge Series – Part 2 of 2021 15 Sep 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/09/ELP-KNOWLEDGE-SERIES-PART-2-OF-2021.PDF) Tax Newsletter 14 Sep 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/09/ELP-TAX-NEWSLETTER-AUGUST-2021.PDF) The Supreme Court upholds the constitutional validity of rule 89(5) - refund ... 14 Sep 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/09/ELP-TAX-UPDATE-UOI-ORS.-VS.-VKC-FOOTSTEPS-INDIA- PVT.-LTD-003.PDF) PLI scheme for textiles: Rs 10,683 crore scheme to help MSMEs invest, ... 8 Sep 2021 | READ MORE (HTTPS://ELPLAW.IN/PLI-SCHEME-FOR-TEXTILES-RS-10683- CRORE-SCHEME-TO-HELP-MSMES-INVEST-EXPORT-EMPLOY-MORE-EXPERTS/) Union Cabinet approves Rs 10,683-crore PLI scheme for textile sector 9 Sep 2021 | READ MORE (HTTPS://ELPLAW.IN/UNION-CABINET-APPROVES-RS-10683- CRORE-PLI-SCHEME-FOR-TEXTILE-SECTOR/) Exporters unhappy with tax rebate rates under government's RoDTEP scheme 18 Aug 2021 | READ MORE (HTTPS://ELPLAW.IN/EXPORTERS-UNHAPPY-WITH-TAX- REBATE-RATES-UNDER-GOVERNMENTS-RODTEP-SCHEME/) https://elplaw.in/practicearea/tax/ 29/52

  30. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory New duty remission scheme to cover 8,555 items at an outlay of ... 18 Aug 2021 | READ MORE (HTTPS://ELPLAW.IN/NEW-DUTY-REMISSION-SCHEME-TO- COVER-8555-ITEMS-AT-AN-OUTLAY-OF-%E2%82%B912450-CR/) Govt announces RoDTEP rates for exporters; outlay Rs 12,454 cr in FY22 18 Aug 2021 | READ MORE (HTTPS://ELPLAW.IN/GOVT-ANNOUNCES-RODTEP-RATES- FOR-EXPORTERS-OUTLAY-RS-12454-CR-IN-FY22/) RoDTEP scheme : Govt announces Rs. 12,400 crore outlay for tax refund ... 17 Aug 2021 | READ MORE (HTTPS://ELPLAW.IN/RODTEP-SCHEME-GOVT- ANNOUNCES-RS-12400-CRORE-OUTLAY-FOR-TAX-REFUND-OF-8555-EXPORT- PRODUCTS/) Remission of Duties & Taxes on Export product 18 Aug 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/08/ELP-RODTEP-UPDATE-.PDF) Auto sector fears higher GST rate on certain parts after Supreme Court ... 16 Aug 2021 | READ MORE (HTTPS://ELPLAW.IN/AUTO-SECTOR-FEARS-HIGHER-GST- RATE-ON-CERTAIN-PARTS-AFTER-SUPREME-COURT-RULING/) Hon’ble Delhi High Court Decision In Petitions Filed By Importers/Exporters Seeking Waiver ... 17 Aug 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/08/ELP-TAX-LITIGATION-UPDATE-POLYTECH-TRADE- FOUNDATION-V.-UNION-OF-INDIA-AND-OTHERS.PDF) Analysing the Contours of UN Tax Solution 12 Aug 2021 | READ MORE (HTTPS://ELPLAW.IN/ANALYSING-THE-CONTOURS-OF-UN- TAX-SOLUTION/) https://elplaw.in/practicearea/tax/ 30/52

  31. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Country of origin’ crackdown continues 11 Aug 2021 | READ MORE (HTTPS://BIT.LY/3IES5G1) Tax Newsletter – July 2021 11 Aug 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/08/ELP-TAX-NEWSLETTER-JULY-2021.PDF) Withdrawal of retrospective indirect transfer amendment 9 Aug 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/08/ELP-TAX-ALERT-WITHDRAWAL-OF-RETROSPECTIVE- INDIRECT-TRANSFER-AMENDMENT.PDF) Intra Company Supplies – The Unde?ned Issue under GST 9 Aug 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/08/ARTICLE-ON-INTRA-COMPANY-SUPPLIES.PDF) Taxation of Virtual Currencies in India: an Insight 19 Jul 2021 | READ MORE (HTTPS://ELPLAW.IN/TAXATION-OF-VIRTUAL-CURRENCIES- IN-INDIA-AN-INSIGHT/) Digital Taxes | Uncertainty shrouds India’s equalisation levy 14 Jul 2021 | READ MORE (HTTPS://ELPLAW.IN/DIGITAL-TAXES-UNCERTAINTY- SHROUDS-INDIAS-EQUALISATION-LEVY/) All expenditure of VC Funds including Carried Interest to carry GST - ... 14 Jul 2021 | READ MORE (HTTPS://ELPLAW.IN/ALL-EXPENDITURE-OF-VC-FUNDS- INCLUDING-CARRIED-INTEREST-TO-CARRY-GST-A-MAJOR-SETBACK-TO-THE- INDUSTRY/) Slashed GST rates on COVID-related items: The stakeholder view 12 Jul 2021 | READ MORE (HTTPS://ELPLAW.IN/SLASHED-GST-RATES-ON-COVID- RELATED-ITEMS-THE-STAKEHOLDER-VIEW/) https://elplaw.in/practicearea/tax/ 31/52

  32. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Tax Newsletter: June 2021 7 Jul 2021 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2021/07/ELP- TAX-NEWSLETTER-JUNE-2021.PDF) India’s Consumer Protection Rules: What Foreign E-Commerce Entities Need To Be Cognisant ... 29 Jun 2021 | READ MORE (HTTPS://ELPLAW.IN/INDIAS-CONSUMER-PROTECTION- RULES-WHAT-FOREIGN-E-COMMERCE-ENTITIES-NEED-TO-BE-COGNISANT/) The UN’s recent step to kickstart Global Taxation of the Digital Economy 23 Jun 2021 | READ MORE (HTTPS://ELPLAW.IN/THE-UNS-RECENT-STEP-TO- KICKSTART-GLOBAL-TAXATION-OF-THE-DIGITAL-ECONOMY/) The IFSC Framework: How can funds bene?t? 24 Jun 2021 | READ MORE (HTTPS://ELPLAW.IN/THE-IFSC-FRAMEWORK-HOW-CAN- FUNDS-BENEFIT/) RoDETP hits a roadbump 5 Jun 2021 | READ MORE (HTTPS://ELPLAW.IN/RODETP-HITS-A-ROADBUMP/) ELP Update on Integrated Goods and Services Tax Act, 2017 21 Jun 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/06/CONSTITUTIONAL-VALIDITY-OF-SECTION-138B-AND- SECTION-82-OF-INTEGRATED-GOODS-AND-SERVICES-TAX-ACT-2017.PDF) Taxation of the Digitalized Economy 15 Jun 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/06/THE-DIALOGUE-ECONOMIC-LAWS-PRACTICE-TAXATION- OF-DIGITALIZED-ECONOMY.PDF) Tax Newsletter - May 2021 4 Jun 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/06/ELP-TAX-NEWSLETTER-MAY-2021.PDF) Implementing HSN 2022 - The countdown begins 26 May 2021 | READ MORE (HTTPS://ELPLAW.IN/IMPLEMENTING-HSN-2022-THE- COUNTDOWN-BEGINS/) https://elplaw.in/practicearea/tax/ 32/52

  33. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory GST Considerations vis-à-vis CSR Expenditure 24 May 2021 | READ MORE (HTTPS://ELPLAW.IN/GST-CONSIDERATIONS-VIS-A-VIS- CSR-EXPENDITURE/) Classi?cation of Parts & Accessories - A Conundrum in the Waiting 31 May 2021 | READ MORE (HTTPS://BIT.LY/3FFS0M5) GST Update – Recommendations of 43rd GST Council Meeting 30 May 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/05/GST-UPDATE-RECOMMENDATIONS-OF-43RD-GST- COUNCIL-MEETING.PDF) Interest on delayed payment of consideration qua imported goods, subject to GST? 28 May 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/05/ELP-INTEREST-ON-DELAYED-PAYMENT-OF- CONSIDERATION-QUA-IMPORTED-GOODS-SUBJECT-TO-GST.PDF) When “shall” can be read as directory in Tax Statutes 22 May 2021 | READ MORE (HTTPS://ELPLAW.IN/WHEN-SHALL-CAN-BE-READ-AS- DIRECTORY-IN-TAX-STATUTES/) The Never Ending Classi?cation Syndrome 12 May 2021 | READ MORE ( HTTPS://BIT.LY/3BLVO2K) Tax Newsletter March 15-March 2021 15 Mar 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/05/ELP-TAX-NEWSLETTER-MARCH-15-31-2021.PDF) Tax Newsletter April 2021 30 Apr 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/05/ELP-TAX-NEWSLETTER-APRIL-2021.PDF) ELP - Bloomberg Quint - GST Anti-Pro?teering: The Methodology Conundrum https://elplaw.in/practicearea/tax/ 33/52

  34. 3/13/24, 1:08 PM 27 Apr 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/04/ELP-BLOOMBERG-QUINT-ARTICLE-GST-ANTI- PROFITEERING-THE-METHODOLOGY-CONUNDRUM.PDF) ELP - Knowledge Series – Part 1 of 2021 27 Apr 2021 | READ MORE (HTTPS://ELPLAW.IN/ELP-KNOWLEDGE-SERIES-PART-1/) Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Taxation is too taxing for the subcontractors 14 Apr 2021 | READ MORE (HTTPS://BIT.LY/3UOYCAX) Taxes on employee perquisites & emoluments – A match not made in ... 13 Apr 2021 | READ MORE (HTTPS://WWW.PEOPLEMATTERS.IN/ARTICLE/EMPLOYEE- RELATIONS/TAXES-ON-EMPLOYEE-PERQUISITES-EMOLUMENTS-A-MATCH-NOT-MADE- IN-HEAVEN-29014) Battle over Interest Intensi?es 19 Feb 2020 | READ MORE (HTTPS://WWW.TAXSUTRA.COM/GST/EXPERTS/COLUMN? SID=627&PAGE=1) Refund of input services under Inverted Duty Structure - Is the HC ... 6 Aug 2020 | READ MORE (HTTPS://WWW.TAXSUTRA.COM/GST/EXPERTS- CORNER/REFUND-INPUT-SERVICES-UNDER-INVERTED-DUTY-STRUCTURE-HC-RULING- SAGACIOUS-ENOUGH?SID=715#HEAD) GST Enigma Around SEZ Transactions Continues? 23 Sep 2020 | READ MORE (HTTPS://WWW.TAXSUTRA.COM/GST/EXPERTS- CORNER/GST-ENIGMA-AROUND-SEZ-TRANSACTIONS-CONTINUES) A Curious Case of ‘Cess’ 20 Oct 2020 | READ MORE ( HTTPS://WWW.TAXSUTRA.COM/GST/EXPERTS- CORNER/CURIOUS-CASE-CESS) https://elplaw.in/practicearea/tax/ 34/52

  35. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Tax Newsletter – March 15 – 31, 2021 15 Mar 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/04/ELP-TAX-NEWSLETTER-MARCH-15-31-2021.PDF) Finance Act 2021- A Glimpse into the Future of Indirect Tax Disputes 7 Apr 2021 | READ MORE (HTTPS://WWW.TAXSUTRA.COM/GST/EXPERTS- CORNER/FINANCE-ACT-2021-GLIMPSE-FUTURE-INDIRECT-TAX-DISPUTES) Tax Newsletter – February 15 – 28, 2021 15 Mar 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/03/ELP-TAX-NEWSLETTER-FEBRUARY-15-28-2021-1.PDF) Payment for use of computer software is of shrink-wrapped software not royalty 8 Mar 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/03/ELP-ALERT-PAYMENT-FOR-USE-OF-COMPUTER- SOFTWARE-IS-NOT-ROYALTY.PDF) Equalization Levy: The Ambiguity Continues To Exist 22 Feb 2021 | READ MORE (HTTPS://INC42.COM/RESOURCES/EQUALIZATION-LEVY- THE-AMBIGUITY-CONTINUES-TO-EXIST/) Tax Newsletter – February 1 – 15, 2021 15 Feb 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/02/ELP-TAX-NEWSLETTER-FEBRUARY-1-15-2021.PDF) Navigating GST – Issue 10 20 Feb 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/02/TAXSUTRA-ELP-NEWSLETTER-ISSUE_10.PDF) Unsettling a settled tax dispute resolution structure 12 Feb 2021 | READ MORE (HTTPS://TAXINDIAONLINE.COM/RC2/INSIDE2.PHP3? FILENAME=BNEWS_DETAIL.PHP3&NEWSID=40413) https://elplaw.in/practicearea/tax/ 35/52

  36. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory New Law on Re-assessment – Critical to De?ne “Information" 12 Feb 2021 | READ MORE (HTTPS://WWW.TAXSUTRA.COM/DT/EXPERTS- CORNER/NEW-LAW-RE-ASSESSMENT-CRITICAL-DEFINE-INFORMATION) One Nation Many Cesses! – Now Agriculture Infrastructure And Development Cess 10 Feb 2021 | READ MORE (HTTP://BWLEGALWORLD.BUSINESSWORLD.IN/ARTICLE/ONE-NATION-MANY-CESSES- NOW-AGRICULTURE-INFRASTRUCTURE-AND-DEVELOPMENT-CESS/09-02-2021- 375397/) Budget 2021 - Balancing Expectations and Reality 10 Feb 2021 | READ MORE (HTTPS://TAXINDIAONLINE.COM/RC2/INSIDE2.PHP3? FILENAME=BNEWS_DETAIL.PHP3&NEWSID=40388) Loss of goodwill in M&A forever 8 Feb 2021 | READ MORE (HTTPS://WWW.MONEYCONTROL.COM/NEWS/OPINION/LOSS-OF-GOODWILL-IN-MA- FOREVER-6457251.HTML) Taxing the untaxed - Slump Exchange 8 Feb 2021 | READ MORE (HTTPS://TAXINDIAONLINE.COM/RC2/INSIDE2.PHP3? FILENAME=BNEWS_DETAIL.PHP3&NEWSID=40361%20) Filtering tools for incentivizing exports: Rebate down, more to go? 6 Feb 2021 | READ MORE (HTTPS://ETINSIGHTS.ET-EDGE.COM/FILTERING-TOOLS- INCENTIVIZING-INDIAN-EXPORTS/) https://elplaw.in/practicearea/tax/ 36/52

  37. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Demystifying the Budget for Exporters 6 Feb 2021 | READ MORE (HTTPS://WWW.TAXSUTRA.COM/GST/EXPERTS- CORNER/DEMYSTIFYING-BUDGET-EXPORTERS) Transgenerational Wealth – Estate and Succession Planning 5 Feb 2021 | READ MORE (HTTPS://ASCENTFOUNDATION.IN/BUSINESS/TRANSGENERATIONAL-WEALTH- ESTATE-AND-SUCCESSION-PLANNING/) The centerpiece of Budget 2021 - Aatmanirbhar Bharat 5 Feb 2021 | READ MORE (HTTPS://TAXINDIAONLINE.COM/RC2/INSIDE2.PHP3? FILENAME=BNEWS_DETAIL.PHP3&NEWSID=40334) Underlying Theme of the Union Budget 2021 - Digitalization and Ease of ... 4 Feb 2021 | READ MORE (HTTPS://IDT.TAXSUTRA.COM/EXPERTS/COLUMN?SID=441) Budget 2021-22: Towards an Agile Indian Tax System 6 Feb 2021 | READ MORE (HTTPS://ETINSIGHTS.ET-EDGE.COM/BUDGET-2021-22- TOWARDS-AN-AGILE-INDIAN-TAX-SYSTEM/) India’s Customs Tariff Policy: Clear, Unambiguous and Truly Evolved 9 Feb 2021 | READ MORE (HTTPS://IDT.TAXSUTRA.COM/EXPERTS/COLUMN?SID=443) https://elplaw.in/practicearea/tax/ 37/52

  38. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Why did the market go euphoric over Budget? 4 Feb 2021 | READ MORE (HTTPS://WWW.THEHINDUBUSINESSLINE.COM/OPINION/WHY-DID-THE-MARKET-GO- EUPHORIC-OVER-BUDGET/ARTICLE33752546.ECE) Alcohol Prices Won't Increase due to 100% Agri Infra Cess 3 Feb 2021 | READ MORE (HTTP://BIT.LY/3CU3BDN) Sensex surges post budget: what fueled it? 3 Feb 2021 | READ MORE (HTTP://BIT.LY/3J72QKS) Higher capital spends and no change in status quo for tax 3 Feb 2021 | READ MORE (HTTPS://WWW.LINKEDIN.COM/FEED/UPDATE/URN:LI:ACTIVITY:6762296540858990592) Retrospective Amendment under Section 7 of CGST Act 3 Feb 2021 | READ MORE (HTTPS://WWW.LINKEDIN.COM/FEED/UPDATE/URN:LI:ACTIVITY:6762304668904243200) Budget 2021: Amendment to DICGC Act 3 Feb 2021 | READ MORE (HTTPS://WWW.LINKEDIN.COM/FEED/UPDATE/URN:LI:ACTIVITY:6762328952267653120/) https://elplaw.in/practicearea/tax/ 38/52

  39. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Budget 2021: Re-emphasis on 13 sectors 3 Feb 2021 | READ MORE (HTTPS://WWW.LINKEDIN.COM/FEED/UPDATE/URN:LI:ACTIVITY:6762340257661775872) Mega Investment Textile Park 3 Feb 2021 | READ MORE (HTTPS://WWW.LINKEDIN.COM/FEED/UPDATE/URN:LI:ACTIVITY:6762354369598889984) FPI & Debt Financing 3 Feb 2021 | READ MORE (HTTPS://WWW.LINKEDIN.COM/FEED/UPDATE/URN:LI:ACTIVITY:6762386309630697473) Rohit Jain on Union Budget 2021 3 Feb 2021 | READ MORE (HTTPS://WWW.LINKEDIN.COM/POSTS/LAWWISER_LAWWISER-BUDGET21- SPOTLIGHT-ROHIT-JAIN-ACTIVITY-6762384539647045632-JB6E) Budget 2021: Finance Minister offers stability in tax regime even as India ... 3 Feb 2021 | READ MORE (HTTP://BIT.LY/3RI60VT) Union Budget: Clause by Clause Analysis 2 Feb 2021 | READ MORE (HTTP://ELPLAW.IN/WP-CONTENT/UPLOADS/2021/02/TIOL- WEBINAR-SOCIAL-MEDIA.JPG) Union Budget 2021: An Analysis 2 Feb 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/02/UNION-BUDGET-2021-AN-ANALYSIS-BY-ECONOMIC- LAWS-PRACTICE.PDF) The Budget Buzz Make in India 1 Feb 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/02/THE-BUDGET-BUZZ-MAKE-IN-INDIA.PDF) The Budget Buzz - Customs Tariff Measures 1 Feb 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/02/THE-BUDGET-BUZZ-CUSTOMS-TARIFF-MEASURES.PDF) Budget -Dispute Resolution 1 Feb 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/02/BUDGET-DISPUTE-RESOLUTION.PDF) https://elplaw.in/practicearea/tax/ 39/52

  40. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Budget Buzz - Depreciation on Goodwill 1 Feb 2021 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2021/02/BUDGET-BUZZ-DEPRECIATION-ON-GOODWILL.PDF) Deep Dive on the Union Budget 2021-2022 with ELP and PWC 30 Jan 2021 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/DEEP-DIVE-ON-THE- UNION-BUDGET-2021-2022-WITH-ELP-AND-PWC/) India Union Budget 2021: Analysis of Tax, Customs and Regulatory amendments 30 Jan 2021 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/INDIA-UNION-BUDGET- 2021-ANALYSIS-OF-TAX-CUSTOMS-AND-REGULATORY-AMENDMENTS/) Indirect Taxes on Safeguard Clauses in a Contract: Riddle Wrapped in an ... 30 Jan 2021 | READ MORE (HTTPS://BIT.LY/3T5OCKA) GST: Lessons from the past and the road ahead 13 Jan 2021 | READ MORE (HTTPS://ETINSIGHTS.ET-EDGE.COM/GST-LESSONS-FROM- THE-PAST-AND-THE-ROAD-AHEAD/) The Direct Tax Vivad Se Vishwas Act, 2020 14 Dec 2020 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2020/12/ELP-MELAWNGE-NISHANT-SHAH-AND-RAHUL- CHARKHA.PDF) Tax Newsletter – November 16 – 30, 2020 9 Dec 2020 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2020/12/ELP-TAX-NEWSLETTER-NOVEMBER-16-NOVEMBER-30- 2020-.PDF) Navigating GST - Issue 9 2 Dec 2020 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2020/12/TAXSUTRA-ELP-NEWSLETTER-ISSUE_9.PDF) Tax Newsletter - November 1-15 2020 24 Nov 2020 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2020/11/ELP-TAX-NEWSLETTER-NOVEMBER-1-15-2020.PDF) Tax Newsletter: October 15- October 30 11 Nov 2020 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2020/11/ELP-TAX-NEWSLETTER-OCTOBER-15-30-2020.PDF) Revised Import Norms for Trade Pacts 10 Nov 2020 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/REVISED-IMPORT- NORMS-FOR-TRADE-PACTS/) https://elplaw.in/practicearea/tax/ 40/52

  41. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Tax Newsletter – September 30 - October 15, 2020 22 Oct 2020 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2020/10/ELP-TAX-NEWSLETTER-SEPTEMBER-30-OCTOBER-15- 2020.PDF) ELP – Tax Newsletter -September 15 – September 30 7 Oct 2020 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2020/10/ELP- TAX-NEWSLETTER-15-30-SEPTEMBER-2020.PDF) Inverted Decision on Inverted Rate Structure 1 Oct 2020 | READ MORE (HTTP://GSTSUTRA.COM/EXPERTS/COLUMN? SID=738#HEAD) Guidelines under Section 194-O and 206C(1H) of the IT Act 1 Oct 2020 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2020/10/ELP- UPDATES-GUIDELINES-UNDER-SECTION-194-O-AND-206C1H.PDF) Tax Collection at Source 29 Sep 2020 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2020/09/ELP-NEWS-ALERT-TAX-COLLECTION-AT-SOURCE.PDF) Navigating GST 2.0 – Issue 8 24 Sep 2020 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2020/09/TAXSUTRA-ELP-NEWSLETTER-ISSUE_8-1.PDF) Taxation & Other Laws (Relaxation & Amendment of Certain Provisions) Bill, 2020 22 Sep 2020 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2020/09/THE-TAXATION-OTHER-LAWS-RELAXATION- AMENDMENT-OF-CERTAIN-PROVISIONS-BILL-2020.PDF) ELP – Tax Newsletter – August 15 to August 31 4 Sep 2020 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2020/09/ELP-TAX-NEWSLETTER-15-31-AUGUST-2020.PDF) ELP - Tax Newsletter - August 1 to August 15 20 Aug 2020 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2020/08/ELP-TAX-NEWSLETTER-AUGUST-1-TO-AUGUST-15.PDF) VKC Footsteps vs UOI Ors 7 Aug 2020 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2020/08/ELP-TAX-UPDATE-VKC-FOOTSTEPS-VS.-UOI-ORS.- GUJARAT-HIGH-COURT-1-1.PDF) ELP - Tax Newsletter 4 Aug 2020 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2020/08/ELP-TAX-NEWSLETTER-JULY-15-TO-31-2020-2.PDF) GST Implications on Royalty: A Continuum of Perspectives 31 Jul 2020 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/GST-IMPLICATIONS-ON- ROYALTY-A-CONTINUUM-OF-PERSPECTIVES/) https://elplaw.in/practicearea/tax/ 41/52

  42. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Navigating GST 2.0 – Issue 7 17 Jul 2020 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2020/07/NAVIGATING-GST-ISSUE-7.PDF) Tax Newsletter - July 1 to 15 2020 16 Jul 2020 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2020/07/ELP-TAX-NEWSLETTER-JULY-1-TO-15-2020.PDF) The Curious Case of ITC Admissibility 8 Jul 2020 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/THE-CURIOUS-CASE-OF- ITC-ADMISSIBILITY/) Managing GST 2.0 - Issue 6 25 May 2020 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2020/06/ELP-ARBITRATION-WEEKLY-UPDATE-PATEL- ENGINEERING-LTD.-V.-NORTH-EASTERN-ELECTRIC-POWER-CORPORATION-LTD-1.PDF) Burning Issues Plaguing the GST Refunds 11 May 2020 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/BURNING-ISSUES- PLAGUING-THE-GST-REFUNDS/) Equalization Levy 2.0: Uncertainities Abound 5 May 2020 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/EQUALIZATION-LEVY-2- 0-UNCERTAINITIES-ABOUND/) Unraveling the Dichotomy of GST on Director's Remuneration 15 May 2020 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/UNRAVELING-THE- DICHOTOMY-OF-GST-ON-DIRECTORS-REMUNERATION/) Director's remuneration: Is GST applicable across the board? 16 Apr 2020 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/DIRECTORS- REMUNERATION-IS-GST-APPLICABLE-ACROSS-THE-BOARD/) Rules 86A(1)(B) of the CGST Rules - The Saga of Blocked Credit 14 Apr 2020 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/RULES-86A1B-OF-THE- CGST-RULES-THE-SAGA-OF-BLOCKED-CREDIT/) RoDTEP- A Silver Lining for Indian Exporters 13 Apr 2020 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/RODTEP-A-SILVER- LINING-FOR-INDIAN-EXPORTERS/) Decoding GST 27 Feb 2020 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/DECODING-GST/) Navigating GST 2.0 : Issue 4 12 Mar 2024 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/NAVIGATING-GST-2-0- ISSUE-4/) https://elplaw.in/practicearea/tax/ 42/52

  43. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Retrospective Amendment and Consequent Interest Liability in GST Legislation - An Analysis 11 Mar 2020 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/RETROSPECTIVE- AMENDMENT-AND-CONSEQUENT-INTEREST-LIABILITY-IN-GST-LEGISLATION-AN- ANALYSIS/) Tax Update (March 10 - March 31, 2020) 12 Mar 2024 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/TAX-UPDATE-MARCH- 10-MARCH-31-2020/) Budget 2020- Widened Scope of Offences and Criminalization under GST Law 24 Mar 2020 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/BUDGET-2020- WIDENED-SCOPE-OF-OFFENCES-AND-CRIMINALIZATION-UNDER-GST-LAW/) Enhancing Insurance Coverage on Bank Deposits - Increasing Tax Litigation Woes for ... 18 Mar 2020 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/ENHANCING- INSURANCE-COVERAGE-ON-BANK-DEPOSITS-INCREASING-TAX-LITIGATION-WOES-FOR- BANKING-SECTOR/) ELP - Tax Update 15 Mar 2020 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2020/04/200403-ELP-TAXATION-UPDATE.PDF) ELP - Tax Update (February 25 - March 10, 2020) 1 Mar 2020 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2020/03/ELP-TAXATION-UPDATE-FEBRUARY-25-MARCH- 102020.PDF) Settling the Unsettled Concept of Job Work 6 Mar 2020 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/SETTLING-THE- UNSETTLED-CONCEPT-OF-JOB-WORK/) ELP - Export Control Alert 21 Feb 2020 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2020/02/ELP-EXPORT-CONTROL-ALERT.PDF) Tightening the Ropes on Administration of Preferential Tariff Treatment under Trade Agreements 13 Feb 2020 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/TIGHTENING-THE- ROPES-ON-ADMINISTRATION-OF-PREFERENTIAL-TARIFF-TREATMENT-UNDER-TRADE- AGREEMENTS/) ELP- Tax Update 10 Feb 2020 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2020/02/ELP-TAX-UPDATE.PDF) ELP -Taxation Update - The Direct Tax Vivad Se Vishwas Bill 2020 12 Feb 2020 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2020/02/ELP-TAXATION-UPDATE-THE-DIRECT-TAX-VIVAD-SE- VISHWAS-BILL-2020.PDF) https://elplaw.in/practicearea/tax/ 43/52

  44. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory India’s new rules to tax “stateless” NRIs lack clarity and may hit ... 5 Feb 2020 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/INDIAS-NEW-RULES-TO- TAX-STATELESS-NRIS-LACK-CLARITY-AND-MAY-HIT-INVESTMENTS/) Union Budget 2020: An Analysis 2 Feb 2020 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2020/02/UNION-BUDGET-2020-AN-ANALYSIS-BY-ECONOMIC- LAWS-PRACTICE.PDF) ELP - Knowledge Series - India Update - Part 4 of 2019 22 Jan 2020 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2020/01/ELP-KNOWLEDGE-SERIES-INDIA-UPDATE-PART-4-OF- 2019.PDF) New Consumer Protection Act: Why businesses need to be prepared for greater ... 17 Jan 2020 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/NEW-CONSUMER- PROTECTION-ACT-WHY-BUSINESSES-NEED-TO-BE-PREPARED-FOR-GREATER-RISK- EXPOSURE/) Anti-Pro?teering Whip To The Real Estate Sector 18 Jan 2020 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/ANTI-PROFITEERING- WHIP-TO-THE-REAL-ESTATE-SECTOR/) Tax Audits for enterprises that claim GST refunds illicitly 13 Jan 2020 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/TAX-AUDITS-FOR- ENTERPRISES-THAT-CLAIM-GST-REFUNDS-ILLICITLY/) Navigating GST 2.0 : Issue 2 4 Dec 2019 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2019/12/NEWSLETTER-ISSUE.PDF) Taxation in India: Curated Views 22 Nov 2019 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2019/11/ELP-BOOKLET-TAXATION-IN-INDIA-CURATED- VIEWS.PDF) Tax department wants to impose 18% GST on CXO salaries 22 Nov 2019 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/TAX-DEPARTMENT- WANTS-TO-IMPOSE-18-GST-ON-CXO-SALARIES/) The Incongruity between Income Tax and GST Laws 22 Nov 2019 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/THE-INCONGRUITY- BETWEEN-INCOME-TAX-AND-GST-LAWS/) Realtors told to reverse transition credit 22 Nov 2019 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/REALTORS-TOLD-TO- REVERSE-TRANSITION-CREDIT/) GSTsutra Expert Column: Interplay of Goods And Services Tax Laws Vis-a-Vis Customs ... https://elplaw.in/practicearea/tax/ 44/52

  45. 3/13/24, 1:08 PM 12 Nov 2019 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/GSTSUTRA-EXPERT- COLUMN-INTERPLAY-OF-GOODS-AND-SERVICES-TAX-LAWS-VIS-A-VIS-CUSTOMS- LAWS/) New income-tax amendments by the Finance Ministry to boost the economy 24 Oct 2019 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2019/10/ELP-UPDATE-NEW-INCOME-TAX-AMENDMENTS-BY-THE- FINANCE-MINISTRY-TO-BOOST-THE-ECONOMY.PDF) ELP - Knowledge Series - India Update - Part 3 of 2019 3 Sep 2019 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2019/09/ELP-KNOWLEDGE-SERIES-INDIA-UPDATE-PART-3-OF- 2019.PDF) Anti-pro?teering Authority sends notices to HUL, P&G and other FMCG Cos 28 Aug 2019 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/ANTI-PROFITEERING- AUTHORITY-SENDS-NOTICES-TO-HUL-PG-AND-OTHER-FMCG-COS/) It's Plastic, but for Taxman it's Auto Part & Higher Tax 26 Aug 2019 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2019/08/ROHIT-JAIN-24082019-CONVERTED.PDF) Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory FMCG, pharma cos to contest retro tax 26 Aug 2019 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/FMCG-PHARMA-COS- TO-CONTEST-RETRO-TAX/) The new Consumer Protection Bill - What's in store? 26 Aug 2019 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/THE-NEW-CONSUMER- PROTECTION-BILL-WHATS-IN-STORE/) Taxsutra & ELP Present Webinar on 'GST Proposals and Legacy Dispute Resolution ... 10 Jul 2019 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/TAXSUTRA-ELP- PRESENT-WEBINAR-ON-GST-PROPOSALS-AND-LEGACY-DISPUTE-RESOLUTION- SCHEME/) Union Budget 2019 - An Analysis 7 Jul 2019 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2019/07/ELP- UNION-BUDGET-EXCLUSIVE-ANALYSIS.PDF) GST implications on transactions in securities- Part 1 11 Jun 2019 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/GST-IMPLICATIONS-ON- TRANSACTIONS-IN-SECURITIES-PART-1/) ELP Knowledge Series - India Update Part 2 of 2019 7 May 2019 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2019/05/ELP-KNOWLEDGE-SERIES-INDIA-UPDATE-PART-2-OF- 2019-2-1.PDF) https://elplaw.in/practicearea/tax/ 45/52

  46. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Export Control Update: Amendments in the SCOMET List 5 May 2019 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2019/05/EXPORT-CONTROL-UPDATE.PDF) Interpretation of exemption noti?cations in ?scal statutes 8 Apr 2019 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/INTERPRETATION-OF- EXEMPTION-NOTIFICATIONS-IN-FISCAL-STATUTES/) The Real Estate Sector: Finally Witnessing Its Silver Lining? 25 Mar 2019 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/THE-REAL-ESTATE- SECTOR-FINALLY-WITNESSING-ITS-SILVER-LINING/) ELP Rohit Jain on BTVI News GST Council Post Discussion 28 Feb 2019 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/ECONOMIC-LAWS- PRACTICE-ON-BTVI-NEWS-GST-COUNCIL-POST-DISCUSSION/) Unsold ?ats to see demand 25 Feb 2019 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2019/02/UNSOLD-FLATS.PDF) Relief to start-up companies from Angel Tax - DPIIT issues noti?cation to ... 21 Feb 2019 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2019/02/ELP-ALERT-START-UP-NOTIFICATION-BY-DPIIT-EDITED- 002.PDF) ELP GST Update 21 Feb 2019 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2019/02/190221-ELP-GST-UPDATE.PDF) ELP Knowledge Series - India Update Part 1 of 2019 19 Feb 2019 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2019/02/ELP-KNOWLEDGE-SERIES_INDIA-UPDATE_PART-1-OF- 2019.PDF) A look at the Pre-Import condition under GST regime 12 Feb 2019 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2019/02/EXPERT-1.PDF) Package Scheme of Incentives in Maharashtra – Is it actually incentivizing? 15 Feb 2019 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2019/02/EXPERT.PDF) A year later, uncertainties on GST implementation mar realty sector 1 Jul 2018 | READ MORE (HTTPS://ELPLAW.IN/WP-CONTENT/UPLOADS/2019/02/A- YEAR-LATER-UNCERTAINTIES-ON-GST-IMPLEMENTATION-MAR-REALTY-SECTOR-THE- NEW-INDIAN-EXPRESS.PDF) Budget 2019: Judicial Reform Is What This Economy Needs Now 2 Feb 2019 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2019/02/BUDGET-2019-2020-V2-.PDF) https://elplaw.in/practicearea/tax/ 46/52

  47. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory Interim Union Budget 2019 - An Analysis 1 Feb 2019 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2019/02/INTERIM-UNION-BUDGET-2019-AN-ANALYSIS.PDF) ELP's Harsh Shah - Zee Business 14 Jan 2019 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/HARSH-SHAH-ZEE- BUSINESS/) ELP's Anay Banhatti- Zee Business 15 Jan 2019 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/ELP-ANAY-BANHATTI- ZEE-BUSINESS-15-01-2019/) ELP GST Update 27 Nov 2018 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2018/12/ELP-GST-UPDATE_NOV-27-2018-2.PDF) Taxsutra Webinar Invitation 22 Nov 2018 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/TAXSUTRA-WEBINAR- INVITATION/) GST Update 2 Nov 2018 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2018/11/181002-ELP-GST-UPDATE.PDF) ELP GST Update 29 Oct 2018 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2018/11/181029-ELP-GST-UPDATE.PDF) ELP GST Update 29 Oct 2018 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2018/10/181024-ELP-GST-UPDATE.PDF) Can salary paid for services by head o?ce to its branch o?ces ... 15 Sep 2018 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2018/10/CAN-SALARY-PAID-FOR-SERVICES-BY-HEAD-OFFICE-TO- ITS-BRANCH-OFFICES-IN-OTHER-STATES-ATTRACT-GST_-THE-ECONOMIC-TIMES.PDF) ELP GST Update 17 Sep 2018 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2018/09/180917-ELP-GST-UPDATE.PDF) Mechanism of Audit by tax authorities under GST laws 7 Sep 2018 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2018/09/ARTICLE.AUDIT_.PDF) ELP GST Update 10 Sep 2018 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2018/09/GST-UPDATE_10.09.18.PDF) https://elplaw.in/practicearea/tax/ 47/52

  48. 3/13/24, 1:08 PM Tax Lawyer |Direct Tax Law Firm| GST Law Firm| Tax Litigation| Tax Advisory ELP GST Update 14 Sep 2018 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2018/09/180914-ELP-GST-UPDATE.PDF) ELP Knowledge Series - India Update Part 2 of 2018 10 Sep 2018 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2018/09/ELP-KNOWLEDGE-SERIES-INDIA-UPDATE-PART-2-OF- 2018.PDF) Circular dated 08.06.2018 on servicing of cars may open a pandoras box ... 25 Jun 2018 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2018/09/CIRCULAR-DATED-08.06.2018-ON-SERVICING-OF-CARS- MAY-OPEN-A-PANDORAS-BOX-UNDER-GOODS-AND-SERVICES-TAX-LAWS-_- TAXSCAN.PDF) The Anti-pro?teering conundrum 20 Jul 2018 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2018/09/THE-ANTI-PROFITEERING-CONUNDRUM-_- TAXSCAN.PDF) ELP GST Update 3 Jul 2018 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/ELP-GST-UPDATE-23/) ELP GST Update 6 Jul 2018 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/ELP-GST-UPDATE-22/) ELP GST Update 12 Jul 2018 | READ MORE (HTTPS://ELPLAW.IN/LEADERSHIP/ELP-GST-UPDATE-21/) Taxation of import of services – The series of sharp U-turns 5 Dec 2016 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2018/09/TAXATION-OF-IMPORT-OF-SERVICES-–-THE-SERIES-OF- SHARP-U-TURNS-_-INDIRECT-TAX.PDF) Union Budget, 2018 18 Jan 2018 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2018/08/UNION_BUDGET_2018_-_AN_EXCLUSIVE_ANALYSIS- 1.PDF) GST Weekly Update Compilation 15 Sep 2017 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2018/08/ELP-GST-WEEKLY-UPDATE-COMPILATION.PDF) Budget walks the tightrope with fewer changes to tax structure 1 Feb 2018 | READ MORE (HTTPS://ELPLAW.IN/WP- CONTENT/UPLOADS/2018/08/BUDGET-WALKS-THE-TIGHTROPE-WITH-FEWER- CHANGES-TO-TAX-STRUCTURE-KUMAR-VISALAKSH-NISHANT-SHAH-BW- BUSINESSWORLD.PDF) Putting the real back in realty https://elplaw.in/practicearea/tax/ 48/52

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