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Tax Laws
Tax law is the codified system of laws that describes government levies on economic transactions, commonly called taxes.

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Applicability and Exemption under Central Goods and Services Tax Act, 2017
Published : August 31, 2017 | Author : lexcomply | Unrated
Total Views : 194
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Central Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017 & Central Goods and Services Tax Rules, 2017, Amendment Rules, 2017 and (Second Amendment) Rules, 2017
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Delegation of Taxation Power
Published : March 29, 2017 | Author : nivedha krishnamurti | Rating :
Total Views : 2056
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though taxation is as essential legislative function, it can also be delegated to executive authority
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NRIs, PIO and OCI to Share Tax Info Under FATCA/CRS Agreement
Published : March 07, 2017 | Author : semlovelysharma | Unrated
Total Views : 1472
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Emigrants from India, including NRIs, OCIs & PIOs, have to share their tax information with the country of their origin and the country where they live.
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SEZ Eligibility under SEIS Scheme
Published : September 01, 2016 | Author : Gayathrisankaran | Rating :
Total Views : 2201
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SEIS is one of the export promotional scheme under FTP2015-20.SEIS are export promotional scheme to encourage service providers towards export contribution, thereby helping the country towards inflow of foreign exchange.
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Goods and Service Tax (GST) Working In India
Published : August 12, 2016 | Author : suvigyasaxena | Rating :
Total Views : 2336
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On passing of 122nd Amendment Bill 2014 from the Parliament GST will get implemented to subsume the Excise duty, Additional Excise duty, Service Tax,Countervailing or additional Custom duty besides this the indirect taxes on State level.
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Silent Features of GST Bill 2016
Published : June 03, 2016 | Author : mkmanjunath | Rating :
Total Views : 7716
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Detailed discussion on the much awaited and discussed Goods and Services Tax bill 2016 and its silents features detailed in Question and Answer.
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Why Tax Practitioners Bill Required For India
Published : February 22, 2015 | Author : bskrao@legalserviceindia.com | Rating :
Total Views : 5060
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Need Of Tax Practitioners Bill In India, As per Section 288(2) of Income-Tax Act, 1961 eight class of persons are authorized to represent the assesses.
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Non Resident Indian under Income Tax Act, 1961
Published : February 10, 2015 | Author : Megha Maji | Rating :
Total Views : 7233
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Section 6 of the Income Tax Act contains the detailed criteria as in who can be called resident of India. The present article describes the non resident indian as defined under the act.
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Fearlessness of the Judiciary
Published : October 27, 2014 | Author : Adv.Aashish.M | Unrated
Total Views : 1603
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On 27.07.2014 the Special Trial Judge, John Michael D'Cunha passed an order of conviction after hearing the arguments of the prosecution and defence against the former Chief Minister of Tamil Nadu, Selvi Jayalalitha and 3 others in the Rs.66.65 Crores disproportionate assets case.
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Tax Implications on Business Reorganization Schemes
Published : September 18, 2013 | Author : m.hassan | Rating :
Total Views : 6184
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Corporate reorganization and corporate restructuring are interchangeable terms. There are various manners in which a corporate reorganization could take place but let us first look into the reasons as to why a corporation would go for such a change. One reason could be to reduce the risks involved on business and others could be to deal with the tough competition in the market.
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General Anti Avoidance Rule GAAR - An Indian and International Perspective
Published : August 12, 2013 | Author : ayuvraj | Rating :
Total Views : 7583
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Internationally, tax avoidance has been recognized as an area of concern and several countries have expressed concern over tax evasion and avoidance
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Comparables and Transfer Pricing
Published : March 20, 2013 | Author : thass | Rating :
Total Views : 6653
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Transfer pricing is a profit allocation method used to attribute a corporation’s net profit or loss before tax to tax jurisdictions. Sections 92 to 92F of the Income Tax Act, 1961 deal with a transfer pricing...
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Interpretation of taxing statute as strict construction and exemption
Published : February 14, 2013 | Author : NikhilP_ilnu | Rating :
Total Views : 24845
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Taxation is statutory filed. No tax can be leavied and collected excepte according to the authority of law. There is fiscal legislation every year much of it prepared in great secrecy and under server presure of time...
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Feasibility of GAAR for removing the practice of Tax Avoidance
Published : January 11, 2013 | Author : bjayant | Rating :
Total Views : 3474
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This paper will deal with the understanding the background due to which need was felt for an effective GAAR (General Anti-avoidance Rules) provisions. It will further analyse the basic scheme of GAAR with its critical examination...
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Tax chages in Nepal by Finance Act 2067
Published : November 06, 2012 | Author : Samratdu | Unrated
Total Views : 2792
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Major tax changes by the Finance Act 2067 of Nepal
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Carry Forward and Set off of Losses
Published : October 17, 2012 | Author : Akash Shah | Rating :
Total Views : 14872
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basic idea of carryforward and set off of loss, It is possible for an individual to have income under more than one head. The Income Tax Act has prescribed rules to set-off loss arising from one head against other heads of income....
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The Double Tax Avoidance Agreement between India and Mauritius
Published : June 29, 2012 | Author : abhishek0172 | Rating :
Total Views : 9157
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The Double Tax Avoidance Agreement ( herein referred as “DTAA”) entered into between India and Mauritius provides for potential tax exemption to the foreign investors because of which Mauritius is considered as one of the preferred route for making investments into India, which exempts capital gains tax arising on sale of shares of an Indian company...
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Custom Valuation & Transfer Pricing
Published : April 29, 2012 | Author : rajdeeplaw | Rating :
Total Views : 7049
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The following article deals with the concept of Custom Valuation & Transfer Pricing in the global arena along with the appropriate application of it in the context of the Indian Scenario....
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Tax privileges for import of energy-saving equipment into Ukraine
Published : February 21, 2012 | Author : bnt_attorneys-at-law | Unrated
Total Views : 5114
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The article contains fresh information about tax privileges for import of energy-saving equipment into Ukraine...
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The Irony of Taxing the Environment to Protect It - A UK Perspective
Published : January 13, 2012 | Author : mini.anshuman | Unrated
Total Views : 4495
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In this Article the ironical nature of environmental taxes, that of taxing the environment in order to protect it is discussed with the UK system used as a reference....
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The interpretation of freedom of speech and expression is prone to public resistance especially in the field of art and literature.

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