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It examines that who has the power to impose tax in territorial waters |
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1157 words |
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7 Oct 2007 |
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Fringe Benefit Tax may seem new to India, but it's not a novel concept. This tax is already levied in the United States, the United Kingdom, Canada, Australia, New Zealand, Japan and some other nations. - - G.Vardini |
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2703 words |
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9 Oct 2007 |
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Savings is the difference between Income and Expenditure. A high level of savings helps the economy to progress on a continuous growth path since Investment is mainly financed out of savings. - - Vasudha tamrakar & Anoliba Mani |
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3489 words |
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9 Oct 2007 |
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There are certain fundamental concepts which play a very elementary role in the computation of income tax. One such concept is application of income - - Abhishek Singh |
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3257 words |
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22 Oct 2007 |
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The emergence of SEZs in a conservative society like India is aimed at changing the Indian outdated thinking and environment. India converted eight of its existing export processing zones into SEZs six years ago. - - Priyanka Pali |
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3631 words |
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20 Nov 2007 |
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Section 68 has been introduced into the taxing enactments in order to plug loopholes and in order to place certain situations beyond doubt even though there were judicial decisions covering some of the aspects - - Monica Sood |
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3816 words |
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9 Dec 2007 |
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The question of a person being a resident or not is identifiable after applying the test laid down in section 6 of the Income Tax Act, 1961. The scheme provided under the said section clearly lays - - Mehul Gupta |
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853 words |
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16 Jan 2008 |
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The Article reflects on the change in taxation policy from the british raj to the independence and then during the liberalization, along with current trends and emeerging issues. It also contains comparisons between different countries. - - Harsh Vardhan Jajodia |
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5725 words |
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29 Jan 2008 |
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This article discusses the conflict of law regarding the implication of Dividend Distribution Tax. It has been argued time and again by many that, DDT amounts to Double Taxation - - Devika Singh |
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1871 words |
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5 Mar 2008 |
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The term "Business connections" has always created confusion in its proper application and it has undergone lot of changes with the help of judicial pronouncements.After lot of misapplication and confusion the term has been rationlized to an extent over the period of time .This write up is an attempt to study the changes which happenend over the period of time w.r.t. section 9 of the said act.The article contains an extensive in relation to the subject matter. - - Swati Upadhyay |
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3269 words |
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10 Apr 2008 |
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This article delas with the inception of VAT in European Union and the Asia Pacific countries - - Aakriti & Neelabh |
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1590 words |
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5 Dec 2008 |
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The article is about Fringe Benefit Tax. Fringe Benefit Tax is a tax to be paid by an employer in addition to the income tax payable for every assessment year starting from the assessment year 2006-07 - - Nimitha Salim |
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2004 words |
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11 Feb 2009 |
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Fiscal jurisdiction is often the most aggressively guarded jurisdiction of any nation. As a consequence, even in times when economies are going global and borders fading, leading to liquid movement of goods, services and capital, double taxation is still one of the major obstacles - - Kumar Sumeet |
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2588 words |
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11 Feb 2009 |
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The scope of Capital Gains in Joint Development Agreement is a vast one and is made with an eye on the tax consequences of the transaction - - Aashish Srivastava |
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1427 words |
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11 Feb 2009 |
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International Tax is a field where the taxing jurisdiction of two countries is involved. Tax is a sovereign issue and every state has its right to tax its residents -- Saurabh Kumar |
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1409 words |
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28 Feb 2009 |
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