Distribution of Taxation Powers between Union and States
Understand the constitutional distribution of taxation powers between Union and States, fiscal federalism and tax authority in India. Introduction India…
Bengal Waterproof Ltd. v. Bombay Waterproof Manufacturing Co. (1997)
Civil litigation frequently raises an important procedural question: Can a second suit be barred under Order II Rule 2 CPC…
Chhotabhai Jethabhai Patel & Co. v. Union of India (1969)
Civil litigation frequently raises an important procedural question: Can a plaintiff split claims arising from one transaction and file separate…
Inacio Martins v. Narayan Hari Naik (1993)
Civil litigation frequently raises an important procedural question: Can a later suit for recovery of possession be barred under Order…
Rathnavathi v. Kavita Ganashamdas (2015)
Civil litigation frequently raises an important procedural question: Can a later suit for specific performance be barred under Order II…
Sidramappa v. Rajashetty (1969)
Civil litigation frequently raises an important procedural question: Can a second suit be barred merely because an earlier suit had…
Interpretation and Construction of Taxing Statutes
Introduction Taxation laws are highly technical and often involve complex statutory language, financial concepts, procedural requirements, exemptions, deductions, and compliance…
Sources of Tax Law in India
Introduction Taxation law derives its authority from multiple legal sources that collectively regulate the imposition, collection, administration, and enforcement of…
Classification of Taxes in India
Introduction Taxation in India is structured through a system of different taxes imposed by the Union and State Governments to…
Taxation of Perquisites under Salary Income
Understand taxation of perquisites under salary income, taxable perquisites, exempt perquisites and valuation rules in India. Introduction Perquisites form an…