Published On: April 18th 2026 Authored By: Sai Indira G CMRU SOLS Abstract Corporate taxation is an essential component of India’s direct tax system, governing how businesses and their earnings are subject to levy. This paper explores the legal meaning and scope of corporate taxation, beginning with its constitutional recognition under Article 366(6) of the […]
Published On: April 14th 2026 Authored By: JEYASHRI R GOVERNMENT LAW COLLEGE, MADURAI Abstract This article decodes the Income Tax Act, 2025, by comparing it with the Income Tax Act, 1961. Tax is one of the most important factors in generating revenue for the Government. The taxation system of a country should provide for the
DECODING: INCOME TAX ACT 1961 VERSUS 2025 Read More »
Published On: November 4th 2025 Authored By: Vismaya P L Government Law College, Thiruvananthapuram “The difference between tax evasion and tax avoidance is the thickness of the prison wall.”[1] – Denis Healey. In the realm of taxation, tax evasion and tax avoidance are two indispensable terms. These often overlap, blurring the line separating them –
THE CONCEPT OF TAX AVOIDANCE VERSUS TAX EVASION: LEGAL BOUNDARIES AND ETHICAL DEBATES Read More »
