- Shatakshi Sharma, CNLU Patna Introduction In this era of Globalization, international boundaries are fast disappearing and distances between the various trade centres worldwide are rapidly shrinking. Gone are the days when the competition between sellers and buyers of commodities was confined … [Read more...]
Taxation of Companies
- Abhishek Kumar, CNLU INTRODUCTION Corporate Tax relates to the taxation of companies in India. For the purpose of taxation laws, a Company means: An Indian company, or a corporate body incorporated inside or outside India Any institution, association or body whether incorporated or not, … [Read more...]
Agricultural Income
-Nidhi Kumari, CNLU INTRODUCTION Sec 2(7) of Income Tax Act defined “assessee” as means a person by whom any tax or any other sum of money is payable under this Act, and includes—(a) every person in respect of whom any proceeding under this Act has been taken for the assessment of his income or … [Read more...]