Pub Date : 1900-01-01DOI: 10.17492/jpi.vision.v9i1.912202
A. Singh
The recent ruling of an Indian tax tribunal in the Fox Networks Group case seeks to undo the 2012 amendment by India, which retrospectively clarifies that the term ‘process’ in India’s domestic law would include transmission by satellite, cable, optic-fiber or by any other similar technology, irrespective of whether such process is secret or not. This article intends to examine and review the law on the subject and jurisprudentially critique the Fox Networks Groupdecision in the light of the principles evolved to interpret the concept and context of royalty, both internationally as well as at the domestic level, post amendment.
{"title":"Taxability of Receipts from Live Transmission Rights as Royalty under the Domestic Law: A Critique of the Tax Tribunal Decision in the Fox Network Group Case","authors":"A. Singh","doi":"10.17492/jpi.vision.v9i1.912202","DOIUrl":"https://doi.org/10.17492/jpi.vision.v9i1.912202","url":null,"abstract":"The recent ruling of an Indian tax tribunal in the Fox Networks Group case seeks to undo the 2012 amendment by India, which retrospectively clarifies that the term ‘process’ in India’s domestic law would include transmission by satellite, cable, optic-fiber or by any other similar technology, irrespective of whether such process is secret or not. This article intends to examine and review the law on the subject and jurisprudentially critique the Fox Networks Groupdecision in the light of the principles evolved to interpret the concept and context of royalty, both internationally as well as at the domestic level, post amendment.","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"18 5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129271777","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 : 1900-01-01DOI: 10.17492/jpi.vision.v9i1.912204
M. Sury
In view of the crucial role of MSMEs in employment generation and the development of the economy, it is imperative for the government to make it easier for this sector to do business and comply with the rules and regulations in force. In recognition of the same, relief to this sector in GST laws has been a priority area for the tax authorities. This paper discusses the various provisions related to GST that are of particular significance to MSMEs such as the composition levy scheme, soft tax rate policy for MSMEs, simplified compliance procedures for MSMEs and sector-specific concessions and reliefs.
{"title":"GST and Micro, Small and Medium Enterprises (MSMEs)","authors":"M. Sury","doi":"10.17492/jpi.vision.v9i1.912204","DOIUrl":"https://doi.org/10.17492/jpi.vision.v9i1.912204","url":null,"abstract":"In view of the crucial role of MSMEs in employment generation and the development of the economy, it is imperative for the government to make it easier for this sector to do business and comply with the rules and regulations in force. In recognition of the same, relief to this sector in GST laws has been a priority area for the tax authorities. This paper discusses the various provisions related to GST that are of particular significance to MSMEs such as the composition levy scheme, soft tax rate policy for MSMEs, simplified compliance procedures for MSMEs and sector-specific concessions and reliefs.","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127300196","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 : 1900-01-01DOI: 10.17492/jpi.vision.v9i1.912205
Prakriti Singh
The deductibility of payments out of the CSR funds as a donation under the Indian tax law severely undermines the legislative intent of addressing the menace of tax subsidization of corporate CSR burden through the 2014 amendment, even though there is some judicial support for its deductibility. This article argues against its deductibility from two perspectives: firstly, from the point of view of the meaning and context of donation in Indian tax law and the tests laid down by the Indian Supreme Court in this regard; and secondly in terms of it being a colourable attempt at tax subsidizing.
{"title":"Allowability of Contribution from the CSR Funds as Deduction Under Section 80G of the Income Tax Act 1961: A Jurisprudential Critique","authors":"Prakriti Singh","doi":"10.17492/jpi.vision.v9i1.912205","DOIUrl":"https://doi.org/10.17492/jpi.vision.v9i1.912205","url":null,"abstract":"The deductibility of payments out of the CSR funds as a donation under the Indian tax law severely undermines the legislative intent of addressing the menace of tax subsidization of corporate CSR burden through the 2014 amendment, even though there is some judicial support for its deductibility. This article argues against its deductibility from two perspectives: firstly, from the point of view of the meaning and context of donation in Indian tax law and the tests laid down by the Indian Supreme Court in this regard; and secondly in terms of it being a colourable attempt at tax subsidizing.","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"57 45","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120885456","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：