The sovereign right to tax is not absolute

Source: The Hindu and Livemint Relevance: This article explains India’s sovereign right to tax and its limitations Synopsis: India has a sovereign right to tax, but that right is subject to certain limitations. Introduction: The government has recently introduced the Taxation Laws (Amendment) Bill, 2021, in Parliament. The bill seeks to nullify the contentious retrospective tax law by amending… Continue reading The sovereign right to tax is not absolute

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