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C. Krishna Prasad Vs. C.I.T. Bangalore
Supreme Court of India Year : 1974
Surjit Lal Chhabda Vs. Commissioner of Income Tax, Bombay
Supreme Court of India Year : 1975
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The Precedent Trap: How to Avoid Making Mistakes When Following Past Decisions
Introduction Precedent, often known as stare decisis, is a legal principle that requires lower courts to follow the decisions of higher courts in similar instances. The notion of precedent is specific
Provisions related to the Double Taxation Avoidance Agreement (DTAA) in India
Introduction In the world, business and economics have taken a major role in providing employment and in developing a country’s economic growth and development. The conglomerates and investors acros
Sin Tax: Tax On Goods That Are Harmful For Society
We all hear a lot that you have to pay for all your sins. But do you know that government actually makes you pay for things which are considered harmful for the society? Have you ever wondered why cig
Service Charge In Restaurant/Hotels: Concept and Legal Perspective
Abstract The Research Paper revolves around the concept of levying Service Charges in the restaurant and hotel industries. With the issuance of guidelines on the practice of service charges in restaur
Critical Analysis Of Taxation And Other Laws (Relaxation Of Certain Provisions) Ordinance, 2020
Abstract A country is made by its taxpayers. The Taxpayers are the citizens of the country who pay taxes and in turn, the government of the country utilise those taxes in the development of the countr
AGENDA-21: Everything You Need To Know About Agenda 21
While the innovative idea of practical improvement is obtained from the 1987 Brundtland Report, it is likewise established before thoughts regarding feasible timberland the board and twentieth-century
Death Bed Transactions Under Muslim Law In India: Marz-Ul-Maut
INTRODUCTION In Latin Death Bed Transactions are called “DONATIO MORTIN CAUSA”. When a person is suffering from MARZ (malady or illness) is under the apprehension of MAUT (Death) is said to be suf
Do All Tenants Have To Pay 18% GST On Rent?
You all will agree that half knowledge is actually dangerous. The Indian government introduced several changes in the GST rates during its 47th meeting in June. The rates came into effect on July 18,
Why Women Products And Services Are More Expensive Than Men?: Pink Tax Explained
Whenever you enter a store, do you notice the price difference in the same products which are designed for different genders? Why does a haircut at a salon for women cost more in comparison to a man&#
GENERAL In tax adjudication, the Income-tax Appellate Tribunal is the second appellate authority established under the Income-Tax Act, 1961. The Central Board of Direct tax has no control over it. The
Overview: India being a federal State, there is a division of powers between centre and state. To fulfil their duties they collect resources by applying tax differently. So there is multiple tax syste
Income Tax Appellate Tribunal under Taxation Law
GENERAL In tax adjudication, the Income Tax Appellate Tribunal (ITAT) is the second appellate authority established under the Income-Tax Act, 1961. The Central Board of Direct Tax has no control over
Being an Entrepreneur in India
Introduction Whenever we start any discussion on start-ups, there come three words in our mind viz. freedom, courage, and passion. An entrepreneur can get his inspiration from many sources. Maybe you
Taxation Laws For NRIs Selling Property in India
NRIs wishing to sell their properties in India need to be aware of the taxation on the same. Let us have a look at the tax implications on the sale of property in India concerning the NRIs: Short-Term
Stamp Duty Over A Property In India
Overview Possession is not sufficient for physical transfer of property as one also needs legal ownership of the said property. For ownership you need registration. At the time of registration, a pers
Taxes are the basic source of revenue to the government. Revenue so raised is put to use to meet the expenses of government like defense, provision of education, health care, building infrastructure i
The purpose to levy taxes is that they create the basic source of revenue to the government, revenue so raised is put to use for meeting the expenses of government like defense, provision of education
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