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India became a fully integrated economy 67 years after its political integration as a Constitutional republic when the principle of one nation one tax finally became a reality on July 1, 2017. The overarching goal of Article 301 of the Constitution was always to ensure that trade, commerce and intercourse throughout the territory of India […]
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While a generous number of wage citizens may have cleared their salary charge (I-T) obligation for the evaluation years 2016-17 and 2017-18, yet the ones who have not paid up ’til now can at present do as such by documenting the late wage returns (I-T). In a perfect world, the salaried people are relied upon […]
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The Jaipur Bench of the High Court of Rajasthan yesterday passed interim directions to address the concerns raised by GST taxpayers in the State owing to technical glitches in the Goods and Services Tax Network (GSTN) website. The order was passed by a division bench comprising of Justices KS Jhaveri and Vijay Kumar Vyas. The order was passed […]
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1. Constitutional Provisions: The Constitution of India vests the Parliament with plenary legislative powers to impose taxes on matters specifically enumerated in the Union List and all the power of making any law imposing a tax not mentioned in Concurrent or State Lists, as provided by Article 248(2). “Tax on income” is defined in an […]
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