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Debayan Gangopadhyay

Latest Posts by Debayan Gangopadhyay

Case Comment: Commissioner of Central Excise v. Uni Products India Ltd (SC)

May 16, 2020 4689 Views 0 comment Print

While taxing manufacturing of goods in the indirect tax regime in India, the rate of duty varies depending on the type of good. Such goods are classified through chapter-headings and tariff item numbers or entries which provide a description of the type explaining its inherent character along with rate of duty. In the erstwhile regime, […]

Lex Terrae over Canon Law: Serving God does not exempt one from TDS

May 29, 2019 1707 Views 0 comment Print

It is true as contended by the assessees that the income tax department had exempted income of the missionaries from TDS. The circulars ensuring so used the word fees and in its most widened scope, could include the money that they received from people who attended or used their religious services.

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