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Sarthak Mishra

Latest Posts by Sarthak Mishra

When Does Land Cease to Be ‘Land’ for Tax? Entry 49 vs GST

April 27, 2026 708 Views 0 comment Print

This explains the constitutional boundary between property tax and GST on land-related activities. The key takeaway is that ownership-based taxation differs fundamentally from activity-based taxation.

Bail Standards Under PMLA: Analyzing Arvind Kejriwal & Hemant Soren Precedents

April 27, 2026 456 Views 0 comment Print

This examines whether recent rulings have strengthened or softened bail standards under PMLA. The key takeaway is that courts are balancing strict law with constitutional liberty.

Hyatt PE Case: SC Upholds ‘Disposal Test’ under India-UAE DTAA

October 15, 2025 1650 Views 0 comment Print

SC confirmed disposal test in Hyatt PE case, ruling that deep operational control and access to hotel premises constituted a PE for UAE firm under India-UAE DTAA, making income taxable in India.

Various Recognitions For Company Secretaries

June 14, 2025 2124 Views 0 comment Print

Explore the evolving role of a Company Secretary in corporate governance, compliance, and ethical conduct, detailing their statutory, judicial, and global recognition.

Regional Value Content: Legal Interpretation & Practical Application under FTAs

June 12, 2025 2163 Views 0 comment Print

Understand Regional Value Content (RVC) in India’s FTAs, its calculation methods, and key judicial rulings on Country of Origin certificate verification and compliance.

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