Articles

Subject: Taxation Results: 28

"Mischief Rule" as used in the case of Bengal Immunity Case

Within the context of law, the mischief rule is a rule of statutory interpretation that attempts to determine the legislator's intention. Originating  ...Read More

By: Miss Chhavi Agarwal | 12/15/2010 | Taxation

A Comparative Study Of Value Added Tax In Federal Constitution

Intergovernmental financial relationship is a vital and critical matter. It touches the very heart of modern federalism, as the way in which it funct  ...Read More

By: Mr. Himanshu Ranvah | 01/08/2004 | TAXATION

A Realist's Account Of The Bombay High Court's Decision In The Vodafone Case

The authors here present a realist's view of the decision of the Bombay High Court in Vodafone International Holdings B.V. v. UOI The authors argue t  ...Read More

By: K. Swaminathan And Gouri Puri | | Taxation

Building Cess Remains A Muddled Mess Even After 22 Years Of Implementation

For decades the unregulated construction workers numbering in billions have remained to be one of the most neglected and vulnerable part of the const  ...Read More

By: Chinmaya Das | 01/25/2019 | Taxation

Changing Tax Reforms In India - What Next?

The Indian Tax Law regime has moved from a complex array of rules and regulations to much simplified arrangement. This transformation is telling in t  ...Read More

By: Anil Talreja | | Taxation

Discerning India's Evolving Conception Of Taxable Income - An Interdisciplinary Perspective

This essay focuses on the conception of taxable income in India and argues that there is a disconnect between the policy of tax laws and their judici  ...Read More

By: Gouri Puri | | Taxation

E-commerce And Taxation

E-commerce occurs in various forms and between various entities in the market. One among the question faced by nations is how to tax it. As the inter  ...Read More

By: Mr. Dayana M.k | 09/30/2009 | Taxation

E-commerce And Taxation

Every industry contributes to the nations economic growth. The communications industry has become very significant and is promising to grow enormousl  ...Read More

By: Miss. Dayana M.K. | 03/09/2009 | TAXATION

Gannon Dunkerley And The Test Of Dominant Intention

In its landmark decision in State of Madras v. Gannon Dunkerley, the Supreme Court defined sales for the first time. The author examines this definit  ...Read More

By: Anupama Kumar | | Taxation

Gendering Tax

A close look at tax systems demonstrates how fiscal policies affect patterns of marriage, childbearing, work and education. Coupled with social norms  ...Read More

By: Danish Sheikh and Raadhika Gupta   | | Taxation
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