Scrapping of Retrospective tax laws by Taxation Laws (Amendment) Bill, 2021
Priyansha Gupta, a fourth year law student at Jaipur National University, Jaipur, discusses the need and elimination of retrospective laws of Taxation which came into force in 2012. It comprises of the history of this law, why this law was enforced at that time, was it the right decision or not. She also discusses the…
CONCEPT OF ZERO RATED SUPPLY
Atmakuri Srivalli, a 5th year law student from Symbiosis law School Hyderabad, attempts to evaluate the intricacies of zero rated supply and the way forward with zero rated supply under the GST regime.
Faceless Assessment Scheme: Bain or Boon to Taxpayers?
Karri Gayatri, a final year student of Jindal Global Law School, O.P. Jindal Global University, analysis the Faceless Assessment Scheme which is implemented with regards to income tax assessments.
Role of Technology in the GST Implementation
Disha Jain, a fourth year student at NMIMS Kirit P. Mehta School of Law, writes on Role of Technology in the GST Implementation. The article lays emphasis on how Technology has proved to be a driving force in the GST Implementation by laying emphasis on the Goods and Services Suvidha Provider (GSPs) and the Application…
Understanding Income Tax in India Part III
Aayush Kedia, our founding editor, explains the basics of the various heads of income under the Income Tax Act
Progressive Taxation Policies – A New Perspective
Shambhavi Kumar, our founding editor, discusses how subjective well-being studies justify progressive taxation policies.
Understanding Income Tax in India Part II
Aayush Kedia, our founding editor, tries to explain the basics of Income tax in India and the terms frequently used in reference to the same.
Understanding Income Tax in India Part I
Aayush Kedia, our founding editor, tries to explain the basics of Income tax in India and the terms frequently used in reference to the same.
Progressive Taxation on Positional Goods and its Welfare Impact
Shambhavi Kumar, our founding editor, discusses the relationship between income and happiness, which increases attractiveness of progressive taxation on positional goods.
Indian Corporate & Finance Law Review 