PM CARES Fund: An Ambush on the RTI Act
PM CARES Fund has come under fire as the government chose to steer clear from the RTI Act. The need and existence of the Fund have now come into question. In this piece, Harshvardhan and Anubhav question the lack of accountability and transparency donned by the PM CARES Fund.
Advance Ruling System in India: A Review
By Shatakshi Sharma, CNLU Patna Introduction In this era of Globalization, international boundaries are fast disappearing and distances between the various trade centers worldwide are
Taxation of Companies
By Abhishek Kumar, CNLU INTRODUCTION Corporate Tax relates to the taxation of companies in India. For the purpose of taxation laws, a Company means: An
Agricultural Income
By Nidhi Kumari, CNLU INTRODUCTION Sec 2(7) of the Income Tax Act defined “assessee” as means a person by whom any tax or any other
The Need for GAAR
By Saachi Kanjani & Isha Maniar “Editor’s Note: There has been extensive debate about the implementation of General Anti-Avoidance Rules (GAAR) across different jurisdictions. The need for
Impact of Finance Act, 2014 – CSR
Sanchit Srivastava, Dr. Ram Manohar Lohiya National Law University Editor’s note: Corporate social responsibility rests on the theory that since a company utilizes the resources
Tax Treaty Overrides- A Global Perspective
By Priya Desai, SVKM’s Pravin Gandhi College of Law, Mumbai and Devanshi Sethi, Rizvi Law College, Mumbai “Editor’s Note: A tax treaty is an agreement entered
Case Commentary – Coffee Board v. Commissioner of Commercial Tax
Udita Saraf, National Law University Orissa Editor’s note: This case deals with the extent and scope the expression ‘sale’. The question of law is whether
Analysis of the Amendments to Section 104 of The Customs Act, 1962
K. Prasanna, RMLNLU “Editor’s Note: Analysis of the amendment to Section 104 of the Customs Act, 1962 in light of the case of Om Prakash
Resident Rule in India
By Shivani Gupta, HNLU Raipur Editor’s Note: This paper attempts to explain one of the most important concepts in tax law in India – the
