Tag: tax

An Analysis of Fiscal Federalism in India: Concept and Structure of Sales Taxation

 -by Alok Ratnoo, GNLU “Editor’s note: In this paper, the author has comprehensively dealt with the power and fiscal federalism in India by studying the tax structure. He proceeds with the hypothesis that ” India being a Union of states preserves the federalist features in Fiscal regimes” and has succeeded in establishing […]

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, and whether domestic or non-resident, […]