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Supreme Court & Taxing Statutes

March 20, 2020[2020] 115 taxmann.com 318 (Article)
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India’s Tax laws have more than one hundred and fifty years of rich history. Indian Tax regime till decade back consisted both forms of - Income Tax, Wealth Tax, Gift Tax, Inheritance tax as Direct Taxes and Customs, Excise, Service Tax, Value Added Tax along with number of cesses as Indirect Taxes. Over a period of time, except Income Tax
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