The document discusses several key concepts relating to tax laws and litigation in India. It outlines 11 fundamental principles that should guide tax law design, including adequacy, equity, simplicity and predictability. It also describes constitutional limitations on taxation powers in India, important case laws, and distinguishes between taxes, duties, fees and cess. Other sections summarize tax avoidance versus evasion, double taxation, tax planning versus management, and mechanisms for resolving tax disputes such as appeals processes, advance rulings and advance pricing agreements.
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The ppt consists of meaning of the doctrine with example. A detailed understanding of the principle has been included along with many case laws. The essentials have been mentioned which will validate the act of parties.
Code of civil procedure 1908 pleading plaint written statementDr. Vikas Khakare
This explains what is pleading, rules of pleading. Plaint, its contents, when it can be amended. Written Statement, its contents, set off and counter claim.
LLB LAW NOTES ON LAW OF TAXATION
FREE AFFIDAVITS AND NOTICES FORMATS
FREE AGREEMENTS AND CONTRACTS FORMATS
FREE LLB LAW NOTES
FREE CA ICWA NOTES
FREE LLB LAW FIRST SEM NOTES
FREE LLB LAW SECOND SEM NOTES
FREE LLB LAW THIRD SEM NOTES
FREE LLB LAW FOURTH SEM NOTES
FREE LLB LAW FIFTH SEM NOTES
FREE LLB LAW SIXTH SEM NOTES
FREE CA ICWA FOUNDATION NOTES
FREE CA ICWA INTERMEDIATE NOTES
FREE CA ICWA FINAL NOTES
KANOON KE RAKHWALE INDIA
HIRE LAWYER ONLINE
LAW FIRMS IN DELHI
CA FIRM DELHI
VISIT : https://www.kanoonkerakhwale.com/
VISIT : https://hirelawyeronline.com/
The ppt consists of meaning of the doctrine with example. A detailed understanding of the principle has been included along with many case laws. The essentials have been mentioned which will validate the act of parties.
Code of civil procedure 1908 pleading plaint written statementDr. Vikas Khakare
This explains what is pleading, rules of pleading. Plaint, its contents, when it can be amended. Written Statement, its contents, set off and counter claim.
OBJECTIVE
Import of all kinds of goods and on the export of goods on certain situations attracts customs duty. The Customs Act,1962 contains provisions which govern the levy of customs duty. In this webinar, we shall understand the provisions relating to clearance of imported and export goods which are in the custody of the Custodian.
The TPA Act has not defined this term. It only says that, “immovable property” does not includes standing timber, growing crops or grass.
However section 3(25) of the general clause act, 1897 defines the term “immovable property” as-
immovable property shall include land, benefit to arise out of land, and things attached to land or permanently fastened to anything attached to the Earth.
Code of civil procedure 1908 reference, review, revisionDr. Vikas Khakare
This explains what is reference, review and revision. when and where it can be made. It also explains difference between reference, review and revision.
PERSON:
Income-tax is charged in respect of the total income of the previous year of every person. Hence, it is important to know the definition of the word person. As per section 2(31),Person includes:
an Individual
a Hindu Undivided Family (HUF)
a Company
a Firm
an Association of Persons or a Body of Individuals (BOI) whether incorporated or not
a Local Authority
every Artificial, Juridical person, not falling within any of the above
Contracts under private international law is governed by different principles and maxims. This slide gives you an idea about it and included all relevant case laws.
This explains what are parties to a suit, who can be joined as party to suit. It explains joinder, misjoinder, nonjoinder of parties. How parties may be added or struck out.
OBJECTIVE
Import of all kinds of goods and on the export of goods on certain situations attracts customs duty. The Customs Act,1962 contains provisions which govern the levy of customs duty. In this webinar, we shall understand the provisions relating to clearance of imported and export goods which are in the custody of the Custodian.
The TPA Act has not defined this term. It only says that, “immovable property” does not includes standing timber, growing crops or grass.
However section 3(25) of the general clause act, 1897 defines the term “immovable property” as-
immovable property shall include land, benefit to arise out of land, and things attached to land or permanently fastened to anything attached to the Earth.
Code of civil procedure 1908 reference, review, revisionDr. Vikas Khakare
This explains what is reference, review and revision. when and where it can be made. It also explains difference between reference, review and revision.
PERSON:
Income-tax is charged in respect of the total income of the previous year of every person. Hence, it is important to know the definition of the word person. As per section 2(31),Person includes:
an Individual
a Hindu Undivided Family (HUF)
a Company
a Firm
an Association of Persons or a Body of Individuals (BOI) whether incorporated or not
a Local Authority
every Artificial, Juridical person, not falling within any of the above
Contracts under private international law is governed by different principles and maxims. This slide gives you an idea about it and included all relevant case laws.
This explains what are parties to a suit, who can be joined as party to suit. It explains joinder, misjoinder, nonjoinder of parties. How parties may be added or struck out.
What Are The Different Forms Of Taxes Applicable In India.pdfyamunaNMH
Forms Of Taxes Applicable, Ever wonder why certain purchases are subject to varying taxation? For example, income taxes are imposed on compensation, but property taxes are the total of real estate transactions. As a taxpayer, you should be aware of the many tax types that are applicable in India because taxes are the foundation of any economy’s progress.
If you go through this whole document very carefully, then it will helps you to understand the overall concept of GST, which is the new taxation system of India.
This is some sort of a panel discussion reporting. But, if you want to report in a natural way of presentation you can just erase the slides which have the title "Tax TV".
Acetabularia Information For Class 9 .docxvaibhavrinwa19
Acetabularia acetabulum is a single-celled green alga that in its vegetative state is morphologically differentiated into a basal rhizoid and an axially elongated stalk, which bears whorls of branching hairs. The single diploid nucleus resides in the rhizoid.
A Strategic Approach: GenAI in EducationPeter Windle
Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
The French Revolution, which began in 1789, was a period of radical social and political upheaval in France. It marked the decline of absolute monarchies, the rise of secular and democratic republics, and the eventual rise of Napoleon Bonaparte. This revolutionary period is crucial in understanding the transition from feudalism to modernity in Europe.
For more information, visit-www.vavaclasses.com
Operation “Blue Star” is the only event in the history of Independent India where the state went into war with its own people. Even after about 40 years it is not clear if it was culmination of states anger over people of the region, a political game of power or start of dictatorial chapter in the democratic setup.
The people of Punjab felt alienated from main stream due to denial of their just demands during a long democratic struggle since independence. As it happen all over the word, it led to militant struggle with great loss of lives of military, police and civilian personnel. Killing of Indira Gandhi and massacre of innocent Sikhs in Delhi and other India cities was also associated with this movement.
The Roman Empire A Historical Colossus.pdfkaushalkr1407
The Roman Empire, a vast and enduring power, stands as one of history's most remarkable civilizations, leaving an indelible imprint on the world. It emerged from the Roman Republic, transitioning into an imperial powerhouse under the leadership of Augustus Caesar in 27 BCE. This transformation marked the beginning of an era defined by unprecedented territorial expansion, architectural marvels, and profound cultural influence.
The empire's roots lie in the city of Rome, founded, according to legend, by Romulus in 753 BCE. Over centuries, Rome evolved from a small settlement to a formidable republic, characterized by a complex political system with elected officials and checks on power. However, internal strife, class conflicts, and military ambitions paved the way for the end of the Republic. Julius Caesar’s dictatorship and subsequent assassination in 44 BCE created a power vacuum, leading to a civil war. Octavian, later Augustus, emerged victorious, heralding the Roman Empire’s birth.
Under Augustus, the empire experienced the Pax Romana, a 200-year period of relative peace and stability. Augustus reformed the military, established efficient administrative systems, and initiated grand construction projects. The empire's borders expanded, encompassing territories from Britain to Egypt and from Spain to the Euphrates. Roman legions, renowned for their discipline and engineering prowess, secured and maintained these vast territories, building roads, fortifications, and cities that facilitated control and integration.
The Roman Empire’s society was hierarchical, with a rigid class system. At the top were the patricians, wealthy elites who held significant political power. Below them were the plebeians, free citizens with limited political influence, and the vast numbers of slaves who formed the backbone of the economy. The family unit was central, governed by the paterfamilias, the male head who held absolute authority.
Culturally, the Romans were eclectic, absorbing and adapting elements from the civilizations they encountered, particularly the Greeks. Roman art, literature, and philosophy reflected this synthesis, creating a rich cultural tapestry. Latin, the Roman language, became the lingua franca of the Western world, influencing numerous modern languages.
Roman architecture and engineering achievements were monumental. They perfected the arch, vault, and dome, constructing enduring structures like the Colosseum, Pantheon, and aqueducts. These engineering marvels not only showcased Roman ingenuity but also served practical purposes, from public entertainment to water supply.
June 3, 2024 Anti-Semitism Letter Sent to MIT President Kornbluth and MIT Cor...Levi Shapiro
Letter from the Congress of the United States regarding Anti-Semitism sent June 3rd to MIT President Sally Kornbluth, MIT Corp Chair, Mark Gorenberg
Dear Dr. Kornbluth and Mr. Gorenberg,
The US House of Representatives is deeply concerned by ongoing and pervasive acts of antisemitic
harassment and intimidation at the Massachusetts Institute of Technology (MIT). Failing to act decisively to ensure a safe learning environment for all students would be a grave dereliction of your responsibilities as President of MIT and Chair of the MIT Corporation.
This Congress will not stand idly by and allow an environment hostile to Jewish students to persist. The House believes that your institution is in violation of Title VI of the Civil Rights Act, and the inability or
unwillingness to rectify this violation through action requires accountability.
Postsecondary education is a unique opportunity for students to learn and have their ideas and beliefs challenged. However, universities receiving hundreds of millions of federal funds annually have denied
students that opportunity and have been hijacked to become venues for the promotion of terrorism, antisemitic harassment and intimidation, unlawful encampments, and in some cases, assaults and riots.
The House of Representatives will not countenance the use of federal funds to indoctrinate students into hateful, antisemitic, anti-American supporters of terrorism. Investigations into campus antisemitism by the Committee on Education and the Workforce and the Committee on Ways and Means have been expanded into a Congress-wide probe across all relevant jurisdictions to address this national crisis. The undersigned Committees will conduct oversight into the use of federal funds at MIT and its learning environment under authorities granted to each Committee.
• The Committee on Education and the Workforce has been investigating your institution since December 7, 2023. The Committee has broad jurisdiction over postsecondary education, including its compliance with Title VI of the Civil Rights Act, campus safety concerns over disruptions to the learning environment, and the awarding of federal student aid under the Higher Education Act.
• The Committee on Oversight and Accountability is investigating the sources of funding and other support flowing to groups espousing pro-Hamas propaganda and engaged in antisemitic harassment and intimidation of students. The Committee on Oversight and Accountability is the principal oversight committee of the US House of Representatives and has broad authority to investigate “any matter” at “any time” under House Rule X.
• The Committee on Ways and Means has been investigating several universities since November 15, 2023, when the Committee held a hearing entitled From Ivory Towers to Dark Corners: Investigating the Nexus Between Antisemitism, Tax-Exempt Universities, and Terror Financing. The Committee followed the hearing with letters to those institutions on January 10, 202
2. Fundamental Principles relating to Tax Laws
Basic concepts by which a government is meant to be
guided in designing and implementing an equitable
taxation regime. These include:
(1) Adequacy: taxes should be just-enough to generate
revenue required for provision of essential public services.
(2) Broad Basing: taxes should be spread over as wide as
possible section of the population, or sectors of economy,
to minimize the individual tax burden.
(3) Compatibility: taxes should be coordinated to ensure tax
neutrality and overall objectives of good governance.
(4) Convenience: taxes should be enforced in a manner that
facilitates voluntary compliance to the maximum extent
possible.
3. (5) Earmarking: tax revenue from a specific
source should be dedicated to a specific purpose
only when there is a direct cost-and-benefit link
between the tax source and the expenditure, such
as use of motor fuel tax for road maintenance.
(6) Efficiency: tax collection efforts should not
cost an inordinately high percentage of tax
revenues.
(7) Equity: taxes should equally burden all
individuals or entities in similar economic
circumstances.
4. (8) Neutrality: taxes should not favor any
one group or sector over another, and
should not be designed to interfere-with or
influence individual decisions-making.
(9) Predictability: collection of taxes should
reinforce their inevitability and regularity.
(10) Restricted exemptions: tax exemptions
must only be for specific purposes (such as
to encourage investment) and for a limited
period.
(11) Simplicity: tax assessment and
determination should be easy to understand
by an average taxpayer.
5. Taxing power and constitutional limitations
Apart from Art 265 and the limitations
imposed by the division of the taxing
power between the Union and the State
Legislature by the relevant entries in the
Legislative list, the taxing power of either
Legislature is particularly subject to the
following limitation imposed by particular
provision of our constitution.
6. (i) It must not contravene Art 13.
(ii) It must not deny equal protection of the
laws (Art 14).
(iii) It must not constitute an unreasonable
restrictions upon the rights of business
[Art 19(l)(g)].
(iv) No tax shall be levied over the proceeds of
which are specifically appropriated in
payment of expenses for the promotion or
maintenance of any particular religion or
religions denomination. (Art 27).
7. (v) A State legislature or any authority within
the State cannot tax the property of the Union
(Art 285).
(vi) The Union cannot tax the property and
income of a State (Art 289).
(vii) The power of a State to levy tax on sale or
purchase of goods is subject to Art 286.
(viii) Save in so far as Parliament may by Law
otherwise provide a State shall not tax the
consumption or sale of electricity in the case
specified in Art 287.
8. (ix) Imposition of tax should not impede the
free flow of trade. Commerce and intercourse
(Art 301)
(x) Levy of tax must not offend Art 304 (a).
9. Some Important Case Laws
The scope of Art 301 was again defined
by the Supreme 29 Court in Automobile
Transport Ltd., V State of Rajasthan
There the majority held that
regulatory measure of imposing
compensatory taxes for the use of
trading facilities did not hamper trade
commerce and inter-course but rather
facilitated them and therefore were
not hit by the freedom declared by the
Art 301.
10. In State of Assam, V Labanya Prabha , the
impunged Act imposed tax on motor vehicles
in Assam. The petitioner challenged the tax as
violative of Art 301. The court rejected the
plea as the said Act was only regulatory
measures imposing compensatory taxes for
facilitating trade commerce and intercourse .
11. Distinction between : Tax, Fee and Cess
Tax - Any money the government takes from you (legally)
for doing any economic activity is referred to as tax.
Generally, this is a percentage of the money you receive or
give. Taxes can be either direct, where the money goes directly
from your pocket to the govt's kitty like income tax, or
indirect, where the money goes from your pocket to someone
else's pocket and then to the govt's pocket like customs or
excise.
Duty - In economics, a duty is a kind of tax levied by a
state. It is often associated with customs, in which context they
are also known as tariffs or dues. The term is often used to
describe a tax on certain items purchased abroad.
12. This is an on-border tax charged on goods
(commodities, or things that you can physically touch)
either while coming into the country or going out of the
country. Generally, a percentage of the value of the
good.
Cess - This is a tax on tax, levied by the govt
for a specific purpose. Generally, cess is
expected to be levied till the time the govt gets
enough money for that purpose. The education
cess, that is levied currently, is meant to
finance basic education in the country.
13. The term cess is confusing because it means
different things to different people, depending on
where a person lives. In Ireland, Cess is nothing but
a tax, while in Scotland it means a property tax. In
Thailand, the term is used to refer to Rubber Export
Tax.
However in modern India, cess refers to a tax that is
levied for a particular reason to collect money to
fund particular project for the betterment of the
country. For example, education cess is collected in
order to provide education in rural countries.
Fee is nothing but amount charged for providing
the services,
14. Tax avoidance and Tax evasion.
What Is Tax Avoidance?
Tax avoidance is the legitimate minimizing
of taxes, using methods included in the tax
code. Businesses avoid taxes by taking all
legitimate deductions and by sheltering
income from taxes by setting up employee
retirement plans and other means, all legal
and under the Internal Revenue Code or
state tax codes.
15. What is Tax Evasion?
Tax evasion, on the other hand, is the illegal practice
of not paying taxes, by not reporting income,
reporting expenses not legally allowed, or by not
paying taxes owed. In this situation, the phrase
"ignorance of the law is no excuse" comes to mind.
Tax evasion is most commonly thought of in relation
to income taxes, but tax evasion can be practiced by
businesses on state sales taxes and on employment
taxes. In fact, tax evasion can be practiced on all the
taxes a business owes.
Tax evasion is the illegal act or practice of failing to
pay taxes which are owed. In businesses, tax
evasion can occur in connection with income
taxes, employment taxes, sales and excise taxes, and
other federal, state, and local taxes.
16. Double taxation
Double taxation is a taxation principle
referring to income taxes paid twice on
the same source of earned income. It can
occur when income is taxed at both the
corporate level and personal level.
Double taxation also occurs in
international trade when the same
income is taxed in two different
countries.
17. Tax planning and Tax management
Tax Planning Tax Management
(i) The Objective of Tax Planning is to
minimize the tax liability
The objective of Tax Management is to comply with
the provisions of Income Tax Law and its allied rules.
(ii) Tax Planning also includes Tax
Management
Tax Management deals with filing of Return in time,
getting the accounts audited, deducting tax at source
etc.
(iii) Tax Planning relates to future.
Tax Management relates to Past ,. Present, Future.
Past – Assessment Proceedings, Appeals, Revisions etc.
Present – Filing of Return, payment of advance tax etc.
Future – To take corrective action
(iv) Tax Planning helps in minimizing Tax
Liability in Short-Term and in Long Term.
Tax Management helps in avoiding payment of
interest, penalty, prosecution etc.
(v) Tax Planning is optional. Tax Management is essential for every assessee.
18. Overviewof tax litigation
Tax litigation under the Indian judicial system
occupies a large portion of judicial time. The
adjudicating and quasi-judicial appellate
authorities, which act as fact-finding bodies
under the Income Tax Act 1961, Central Excise
Act 1944, Customs Act 1962, Good & Service
Tax Law. The key statutes on the Goods &
Service Tax Law are the:
Central Goods and Services Act 2017.
19. Union Territory Goods and Services Act 2017.
Integrated Goods and Services Act 2017.
GST
Legislative framework
Civil tax litigation
Income Tax Act 1961 (Chapters XIX-A, XIX-
B and XX).
Income Tax Rules 1962.
The Constitution of India 1950.
Double taxation avoidance agreements.
20. Income Tax (Dispute Resolution Panel) Rules
2009.
Income Tax (Appellate Tribunal) Rules 1963.
Authority for Advance Rulings (Procedure)
Rules 1993.
Income Tax Settlement Commission
(Procedure) Rules 1997.
Black Money (Undisclosed Foreign Income
and Assets) and Imposition of Tax Act 2015
Benami Transactions (Prohibition)
Amendment Act 2016
21. Good & Service Tax Law.
Code of Civil Procedure 1908.
Central Excise Act 1944.
Customs Act 1962.
Finance Act 1994 (Service Tax).
State-level value added tax, sales tax, entry
tax, luxury tax and advertisement tax
legislation.
22. Criminal tax litigation
Criminal tax litigation is regulated by the following
principal pieces of legislation:
Income Tax Act 1961 (Chapter XXII).
Income Tax Rules 1962.
Code of Criminal Procedure 1973.
Black Money (Undisclosed Foreign Income and Assets)
and Imposition of Tax Act 2015
Benami Transactions (Prohibition) Amendment Act,
2016
Good & Service Tax Law
Central Excise Act 1944.
Customs Act 1962.
Finance Act 1994 (Service Tax)
23. Resolving disputes before
commencing court proceedings
Under the administrative procedure (which is
in the remit of the Commissioner of Income
Tax (CIT) and the Commissioner of Income
Tax (Appeals) (CIT(A)), the main procedures
used to resolve disputes before
commencing proceedings are:
24. Filing objections with the Dispute Resolution Panel
(DRP).
The taxpayer must file objections to the draft order
proposed by the Assessing Officer (AO) within 30 days of
the receipt of the draft order. Taxpayers are not obliged to
guarantee the payment of the tax assessed until the final
order is passed by the AO in accordance with DRP
directions. The DRP has nine months to consider the AO's
and the taxpayer's facts and arguments and issue
directions to the AO. Directions issued by the DRP are
binding on the AO and the AO must issue the final order
in accordance with these directions within 30 days of
receipt. The DRP can confirm, reduce or enhance the
additions proposed by AO. However, it cannot remand the
matter back to the AO. If the taxpayer is unsatisfied with
the decision, he can file an appeal with the Income Tax
Appellate Tribunal.
25. Filing an appeal with the CIT(A).
The taxpayer can file an appeal (even for transfer pricing
cases as well as cases of foreign companies and non-
residents) with the CIT(A) within 30 days of receipt of the
final order. Taxpayers are not obliged to guarantee the
payment of the tax assessed. However, they must pay
additional taxes, unless the demand is stayed by
administrative authorities. The CIT(A) can confirm,
reduce, enhance or annul the assessment. In addition, a
taxpayer can ask the Principal Commissioner of Income
Tax (PCIT) / Commissioners of Income Tax (CIT) to
grant immunity from prosecution if he has made an
application for settlement under the Income Tax Act 1961
(Income Tax Act) and the proceedings for settlement have
abated (section 278AB, Income tax Act).
26. Resolving a dispute under the jurisdiction of
the Income Tax Settlement Commission
(ITSC).
The ITSC provides a mechanism for a one-time
settlement of taxes to evaders or taxpayers who
default unintentionally. The ITSC has wide powers
to settle tax disputes on facts and circumstances of
the case. Orders passed by the ITSC are final and
cannot be appealed, except by way of writ before
the High Court only on points of law. The ITSC also
has powers to grant immunity from penalty and
prosecution.
27. Resolving a dispute under the jurisdiction of
the Authority for Advance Rulings (AAR).
The AAR is an independent adjudicatory body,
which issues binding rulings in relation to civil tax
disputes. The scheme of advance rulings was
introduced by the Finance Act 1993 (effective from
1 June 1993). Accordingly, a high-level body
headed by a retired judge of the Supreme Court has
been set-up which is empowered to issue rulings,
which are binding both on the Income Tax
Department and the applicant. Advance rulings are
written opinions or authoritative decisions such as
determinations:
28. Resolving a dispute by
advance pricing agreements
(APA).The APA mechanism was introduced in 2013 to
determine the arm's length price and the method of
determination of arm's length price of an
international transaction between two associated
enterprises. An APA is valid for five years with
provision for four years' rollback. The progress of
the APA scheme strengthens the government's
resolve to foster a non-adversarial tax regime. The
Indian APA programme has been appreciated
nationally and internationally for being able to
address complex transfer pricing issues in a fair and
transparent manner.