Pub Date : 2023-06-24DOI: 10.17492/jpi.vision.v10i1.1012303
Tejaswini Shevate, Smita Pande
{"title":"Is the New Tax Regime Accepted Well in India? A Salaried Individual’s Perspective","authors":"Tejaswini Shevate, Smita Pande","doi":"10.17492/jpi.vision.v10i1.1012303","DOIUrl":"https://doi.org/10.17492/jpi.vision.v10i1.1012303","url":null,"abstract":"","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133779580","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-24DOI: 10.17492/jpi.vision.v10i1.1012304
Fakhruddin Rahi
{"title":"Trader's Perception towards Goods and Services Tax in Uttarakhand","authors":"Fakhruddin Rahi","doi":"10.17492/jpi.vision.v10i1.1012304","DOIUrl":"https://doi.org/10.17492/jpi.vision.v10i1.1012304","url":null,"abstract":"","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128108406","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-24DOI: 10.17492/jpi.vision.v10i1.1012307
Pranjal Mundhra, Annika Ganjoo
{"title":"Taxation of Intellectual Property in India","authors":"Pranjal Mundhra, Annika Ganjoo","doi":"10.17492/jpi.vision.v10i1.1012307","DOIUrl":"https://doi.org/10.17492/jpi.vision.v10i1.1012307","url":null,"abstract":"","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117133882","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-24DOI: 10.17492/jpi.vision.v10i1.1012302
R. Kavitha, Brinda Sree T.
{"title":"Repercussion of Goods and Services Tax System: Empirical Evidence from Small and Medium Retailers","authors":"R. Kavitha, Brinda Sree T.","doi":"10.17492/jpi.vision.v10i1.1012302","DOIUrl":"https://doi.org/10.17492/jpi.vision.v10i1.1012302","url":null,"abstract":"","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134189990","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-24DOI: 10.17492/jpi.vision.v10i1.1012305
Adrija Ghose, Muskaan Dalal
{"title":"Digital Economy and Indian Taxation Law - An Analysis","authors":"Adrija Ghose, Muskaan Dalal","doi":"10.17492/jpi.vision.v10i1.1012305","DOIUrl":"https://doi.org/10.17492/jpi.vision.v10i1.1012305","url":null,"abstract":"","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115747562","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-15DOI: 10.17492/jpi.vision.v8i2.822104
Meghna Ghosh
{"title":"An Essay on the History and Impact of VAT in India","authors":"Meghna Ghosh","doi":"10.17492/jpi.vision.v8i2.822104","DOIUrl":"https://doi.org/10.17492/jpi.vision.v8i2.822104","url":null,"abstract":"","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128415011","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-15DOI: 10.17492/jpi.vision.v8i2.822105
M. Sury
{"title":"Goods and Services Tax (GST) Implementation with Special Reference to E-commerce","authors":"M. Sury","doi":"10.17492/jpi.vision.v8i2.822105","DOIUrl":"https://doi.org/10.17492/jpi.vision.v8i2.822105","url":null,"abstract":"","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130427931","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-15DOI: 10.17492/jpi.vision.v8i2.822107
A. Narang
{"title":"Treatment of Prepaid Payment Instruments (PPIs) under the GST Act, 2017","authors":"A. Narang","doi":"10.17492/jpi.vision.v8i2.822107","DOIUrl":"https://doi.org/10.17492/jpi.vision.v8i2.822107","url":null,"abstract":"","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127850316","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-15DOI: 10.17492/jpi.vision.v8i2.822102
Pramod Pandey
{"title":"Reviving Business across Sectors in India in COVID-19: A GST Perspective","authors":"Pramod Pandey","doi":"10.17492/jpi.vision.v8i2.822102","DOIUrl":"https://doi.org/10.17492/jpi.vision.v8i2.822102","url":null,"abstract":"","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123546114","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-15DOI: 10.17492/jpi.vision.v8i2.822106
Shruti K. P.
{"title":"Definition of ‘Amalgamation’ under the Income Tax Act: Some Practical Aspects Regarding the Qualifying Conditions","authors":"Shruti K. P.","doi":"10.17492/jpi.vision.v8i2.822106","DOIUrl":"https://doi.org/10.17492/jpi.vision.v8i2.822106","url":null,"abstract":"","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116730155","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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