By Tushar Aggarwal
With the passage of time, different technologies and standards evolve. Similarly, law cannot stand still; it must change with the changing social concepts and values [see end note 1]. Tax laws though necessarily enacted in its own time, are nevertheless to be construed as taking note of the advances in technology.
Entertainment tax in India is being levied for more than a...
Education Guide released by CBEC on Taxation of Services, is sought to be termed as a clarification with full sanctity under the law, in this months’ article. In terms of changes in the statutory provisions, Customs duty has to be paid mandatorily through e-payment by specified importers while Rules for Advance Pricing Arrangements have been notified under the Income tax law. This September 201...
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