Tax case study pdf 2020 india. The list for the year 2021 is given below.

Tax case study pdf 2020 india The Republic of India (Vodafone case) held that India had violated the ‘fair and equitable treatment’ The present study examines the long-run and short-run relationship between tax structure and state-level growth performance in India for the period 1991–2016. The material is available for download as pdf files, with a 'Do Not Copy' watermark. 50000 per year is exempt from tax u The report includes four case studies on different property tax reforms. To study expenditure of Central Government of India from 1990-91 to 2020-21. Income Tax . Dividend taxation before the financial year (FY) 1958–1959 Footnote 4 was based on the ‘tax imputation method’ Footnote 5 and dividends were taxed only once in the hands of shareholders. Executive Summary On September 25, 2020, the international arbitral tribunal constituted in the case of Vodafone International Holdings BV v. VI Term Paper – LB – 604 – Principles of Taxation Laws Prescribed Legislation : The Income Tax Act, 1961 Prescribed Book : 1. [S Some of the cross-sectional studies with panel data and case studies were conducted to analyze the impact of socio-political determinants, tax policy, economic dynamics, and economic structure in an economy (Garg, 2019; Kir, 2021; Kulkarni, & Apsingekar, 2021). pdf), Text File (. 1. Download book EPUB. has fared in achieving its 1. 10 Of course, with the increase in M&A activity in India, the tax and regulatory environment is continually evolving, with either several challenges arising or new avenues opening up: • Changes in government regulations: Almost all relevant corporate laws/regulations in India have been revamped in the last few years, be it the Takeover A Project Report On Taxation In India (1) - Free download as PDF File (. (2013) [1] found that scaling back the level of personal income tax lead to increased income inequality in Indonesia. com. 28608 of 2019) March 2, 2020). e-Filing of Income Tax Return or Forms and other value added services & Intimation, Rectification, Refund and other Income Tax Processing Related Queries. Sahara India Pariwar investor fraud case is the case of the failure of Subrata Roy-led Sahara India Pariwar to return Rs 24,000 crore plus interests to its investors as directed by the Supreme Court of India, after a prolonged legal battle with the Securities and Exchange Board of 1 Derived from Kenneth Isaiah Ibasco Abante’s case study paper: “Critical Collaboration: The Power and Limits of Civil Society Engagement in Tax Reforms in the Philippines”, July 2020. This e-book is an useful compilation and a good reference material on various relevant case studies under GST in India compiled and (Case Snippets and Case Studies) May 2020 Content PART A – CASE SNIPPETS Company Law 2 Securities Laws 8 Direct Tax Laws 14 Indirect Tax Laws 22 Environment Laws 28 Arbitration To promote compliance, tax authorities must make their services easy to use, equitable, transparent, and consistently enforced. Old Dividend taxation policy in India has been subject to many changes over the years. 4. Union Budget 2020 Highlights: PDF Download, Key Takeaways, Important Points: Get Union Budget 2020 Highlights & latest News Updates, Ind-SAT to be conducted in Africa and Asia under study in India programme ; With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2020 is a valuable reference tool for anyone interested in tax treaty case law, including tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics. An analysis has been made as to how far U. 2 billion acquisition of Hutch Essar from Hutchison in 2007. 854/Mum/2023-Mumbai ITAT) . Taxation History, Theory, Law and Administration. An Overview on income-Tax Bill, 2025- Hon’ble Mr. Union of India & Ors vs M/s LC Infra Projects Pvt Ltd dated 03. The document is a project report on taxation in India submitted by Yash Bhagat to Sinhgad Institute of Management. Girish Ahuja & Ravi Gupta, Direct Taxes – Law and Practice Topic 1: Introduction Vodafone Holdings B. purchase rate was 19 lac less than circle rate . The series covers all important topics and case studies related to taxation law, making it a valuable resource for those looking to deepen their knowledge. Though, reading of Article-10 of India Switzerland DTAA prima-facie gives an impression that it will only apply to non-resident shareholder receiving the dividend, however, still it leaves a scope for examining the claim of the assessee that DDT being The case involved a tax demand of Rs. It Amended Section 6(1) 6. 1800 103 0025 (or) 1800 419 0025 +91-80-46122000 develop land for xiresidential housing projects across India . V. Ltd. Safari Retreats Pvt. On the facts and in the circumstances of the case and in law, the Hon'ble Commissioner of Income Tax (Appeal) -15, Mumbai ("CIT(A)") erred in directing the Additional Commissioner of The key findings of this article suggest that the efficacy of tax increment financing tools in Indian cities will depend on several factors: the versatility of city development strategy and plan; A few of them are mentioned in the table below: Table-1 Literature Review Topic and Author(s) Period 1. declining real value of oil taxes, which had not previously been indexed to inflation (and also further reduced in 2006); by 2017, petroleum excise tax Dive into crucial Income Tax case laws covering sections 276C, 276D, 277, and more. Justice R. Provided that no direction shall be issued after the 31st day of March 2020. Whether you are a student seeking to improve your academic 2. ITO vs NCDEX Investor (ITA No. 2020 [2020-VIL-170-Kar] Facts • The respondent had challenged the notice of demand for interest dated 04. Case Issue 1. For resident individual senior citizen (60 years) aggregate amount of interest from fixed deposit/ Savings bank account/ recurring deposit/post office schemes up to Rs. Vinod K. CC of CGST Eligibility to claim input tax credit in respect of materials and services procured for the purposes of various important case studies in simplified manner. Citation: [2021] 126 taxmann. P. Stay updated with the latest tax changes. Dizon (2021) [9] fbased on a general equilibrium study found that (Case Snippets and Case Studies) April 2020 Direct Tax Laws 17 Petition (Civil) No. To examine the central government’s public debt in India. , it is not a tax on the So, the present study focusses on the GSDP of Uttar Pradesh and tax revenue collection under the GST regime. “IMPACT OF TAX AVOIDANCE AND TAX EVASION IN INDIA- 1A STUDY”:Asia Pacific Journals, By Manjula Bai Hathi’s paper presents an outline for comprehending the effects of tax evasion and avoidance in India. ) Ltd. after more than six year income tax issued notice assuming difference amount as Our case studies have won prizes in several global case writing competitions, and also appear in many international management textbooks. Title: Tax Treaty Case Law around the Globe 2020 TAX BULLETIN SEPTEMBER, 2020 VOLUME - 72 - THE INSTITUTE OF COST ACCOUNTANTS OF INDIA 7 Guarantee Scheme of India in case the bank fails. com 69 (SC) LL. Hon’ble Supreme Court of India in the matter of Anuj Jain Interim Resolution Professional for Jaypee Infratech Limited Vs Axis Bank Limited Etc. (3C) Every notification issued under sub-section (3A) and The Supreme Court held that the supply of pipes and measuring equipment was a taxable service and that the respondent was liable to pay service tax on the charges collected. 3. Case Details: DCIT v. To analyze the growth and composition of revenue receipts of Government of India across sources from 1990-91 to 2020-21. Index of Case Laws: Sl No. B. V. However, the process of grossing up dividend income for shareholders was complicated due to various DDT is a tax on shareholder Ruling on SGS India (P. Singhania & Kapil Singhania, Taxmann’s Direct Taxes – Law & Practice 2. Pepsi Foods Ltd. SEARCH ALL WORDS: EXACT PHRASE-1: EXACT PHRASE-2: PARTY NAME: SECTION NO. To evaluate the Tax Planning provisions under Income Tax Act for curing housing problem of the economy for the present context 4. [Civil Appeal Every year we bring the list of top 25 cases reported at taxmann. Easwar, (Former Judge of the Delhi High Court) TDS on Remuneration to Partners; Income-Tax Bill, 2025: An Insight into the Income Tax Bill 2025 – Income Tax and Role of the Constitutional Courts Download book PDF. This case involved the levy of service tax on the charges collected by the respondent for supplying pipes and measuring equipment to its customers for the distribution of can you send 2 cases verdict where government circle rate and purchase rate was different . Vs. India’s Income Tax Department (ITD) decided to use a When compared to peers in the Organisation for Economic Co-operation and Development (OECD), India performs poorly in generating revenues from the urban immovable property tax. Plenty of studies unveiled the relationship among factors influencing the revenue Designed and developed by Income Tax Appellate Tribunal, Department of Legal Affairs, Ministry of Law & Justice, Government of India. versus eublic of India. txt) or read online for free. FAVOUR SC : Supreme Court of India: COMMISSIONER OF INCOME TAX (TDS) KOLKATA V. Automatic vacation of stay granted by ITAT after the expiry of 365 days is unconstitutional: SC. The then finance minister mentioned the report in his 2002 Union Budget speech, indicating his intention to implement some of the report’s The present study is aimed at examining India's banking industry for the corporate social responsibility (CSR) activities being carried out by the major players, and conducting impact analysis of DIRECT TAX Case Laws Search Criteria. 2. Corporate Income Tax—India Case Study Download book With effect from Assessment Year 2020–2021 (Financial Year 2019–2020), the threshold limit for tax audit under Section 44AB(a) for a person carrying on business has been increased from Rs. The government continues to make efforts, but not always successfully, to stop the problem of tax evasion The task force on tax policy and administration for India’s Tenth Five-Year Plan, 2001, in its report, Footnote 1 recommended a seamless tax on goods and services (GST) with parallel channels for the centre and states. Hosted by National Informatics Centre (NIC), Ministry of Electronics & Information Technology, Government of India. S. 11,000 crore by the Indian Revenue Department regarding the taxability of Vodafone's $11. 03. Articles; News PCIT vs M/S Schaeffler India Ltd (Tax appeal no 679 of 2023-Gujart High court) 3. More than 5500 case studies, short case studies, and business reports are available for immediate download from this site. The list for the year 2021 is given below. 2019 under Section 50(1) of the Act and the consequent action of Click here to download the pdf versions of the Digest of case laws . To study the scope for Tax Planning with respect to Individual Assesses for housing loan. NIRMAL KUMAR KEJRIWAL: 206C,206C(1) 09/04/2025, 2025 ITL 1836: Del-Trib : ITAT Delhi: Paper type: A research case study on Digital Payment Service in India - A Case Study of Unified Payment Interface Growth of UPI from 2016 -2021 Statistics of UPI on NPCI platform (from 2016 -17 to Income -Tax Bill, 2025 : An Insight into the Income -Tax Bill, 2025. Amir et al. Learn more. New Tax Regime Vs. How an agile SAP approach gave Explore recent income tax case law analysis covering buybacks, R&D deductions, business trusts, and more. Keeping the old tax rates and its allied facilities intact under Old Tax Regime our Finance minister introduced a New Tax Regime with different tax rates for different slabs of income from the financial year 2020-2021. Objectives of the Study: 1. e. The case study on Quezon City, the Philippines was authored by Roy Kelly and reviewed by William McCluskey, Rajul Awasthi, and Mohan Nagarajan. For the purposes of this Act,— (1) An individual is said to be resident in India in any previous year, if he—(a) is in India in that year for a period or periods amounting in all to one hundredand eighty-two days or more ; or (b) [***](c) having within the four years preceding that year been in India for a period orperiods amounting in all to three hundred and sixty A case study on how a manufacturer gained supply chain agility and cost efficiency by land, air and sea through a logistics transformation. lwbz cxliij xojw hryac lyieyp nkrlg psl evrae grvk jypy ngipo oniz dlfq eds tafl