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Asstt. IT v. Saurashtra Kutch Stock Exchange Ltd. Case Analysis – [2008] 173 Taxman 322 (SC)
Statement Of Problem The present research focuses on critically analyzing the case of Asstt. IT v. Saurashtra Kutch Stock Exchange Ltd of Taxation-I The research in this furtherance has analyzed the issues which were discussed in the instant case and what could be the proximate solution to such issues. Therefore, the researchers have tried to … Continue reading Asstt. IT v. Saurashtra Kutch Stock Exchange Ltd. Case Analysis – [2008] 173 Taxman 322 (SC)
Read more »Impact of Double taxation Avoidance Agreement in the Indian commerce sector. Part 2
Introduction The Double Taxation Avoidance Agreement facilitates elimination of double taxation. This agreement clearly caters the need of the NRI taxpayer communities who have grown exponentially in number in the last few years. With growth of the community the need of interpretation of DTAA along with Income Tax Act or 1961 grew immensely. With Introduction … Continue reading Impact of Double taxation Avoidance Agreement in the Indian commerce sector. Part 2
Read more »The Patent Box Regime in India
Section 115BBF of the Finance Bill, 2016[1] introduced the Patent Box Regime in India. Patent Box Regime is an effort which enables an inventor to benefit through tax concessions on the royalty income. The first country to enforce it was Ireland and hence, the name is derived from its tax form. Need for the Patent … Continue reading The Patent Box Regime in India
Read more »Linking of Aadhaar Card to PAN Mandatory for the Assesment Year 2019-2020. – Supreme Court of India
Aadhaar as everyone know is a 12-digit unique identity number that can be obtained by residents of India, based on their biometric and demographic data. Indian government has formed Unique Identification Authority of India (UIDAI), a statutory authority for collection of Data. Aadhaar is the world’s largest biometric ID system. World Bank Chief Economist Paul Romer described Aadhaar as “the … Continue reading Linking of Aadhaar Card to PAN Mandatory for the Assesment Year 2019-2020. – Supreme Court of India
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