Lakshmikumaran and Sridharan has strengthened its Corporate and M&A and Direct Tax practices by adding two new Partners: Jivesh Chandrayan and Sudin Sabnis.
The authors discuss the Group of Companies with reference to various decided cases, including the Supreme Court decision in Cox and Kings vs. SAP India and its practical implications.
The article discusses the applicability of Section 6(2)(b) of the Central and State GST Acts and its effects on taxpayers as well as the possibility of dual proceedings initiated by both Central and State Tax authorities