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Articles 1 - 6 of 6
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Sales Tax And Cloud Computing In India, Khagesh Gautam
Sales Tax And Cloud Computing In India, Khagesh Gautam
Khagesh Gautam
This Article, the first of its kind, addresses the question of imposition of sales tax on Cloud computing transactions in India. Several industry estimates show that the Cloud computing market is growing in India and is poised to grow further. However, the question of how to tax these transactions remains to be addressed. This Article engages with this question, albeit only in the context of sales tax. The Indian Constitution lays down, in elaborate detail, the taxes that can exclusively be levied by the Union Parliament and those that can exclusively be levied by the State Legislatures. Sales tax on …
Semi-Presidentialism Under The Indian Constitution, Khagesh Gautam
Semi-Presidentialism Under The Indian Constitution, Khagesh Gautam
Khagesh Gautam
No abstract provided.
Taxing Offshore Transactions In India And The Territoriality Clause - A Case For Substantial Constitutional Limitations On Indian Parliament's Power To Retrospectively Amend The Income Tax Act, Khagesh Gautam
Khagesh Gautam
No abstract provided.
Fundamental Right To Free Primary Education In India A Critical Examination Of Society For Unaided Private Schools Of Rajasthan V. Union Of India, Khagesh Gautam
Khagesh Gautam
In 2002, the Constitution of India was amended and article 21A was inserted into Part III of the Constitution that provides for Fundamental Rights. Article 21A, styled as a positive right, provided for free and compulsory education to all children between the age of 6 and 14 years. To enforce this positive right, the Parliament enacted the Right of Children to Free and Compulsory Education Act of 2009. The Act, amongst other things, provided for horizontal affirmative action by reserving 25% seats in all schools (i.e. State run, State funded or Privately run) in favour of Scheduled Castes, Scheduled Tribes …
Obscenity, Internet, Free Press And Free Speech - Constitutions Of India And The United States, Khagesh Gautam Prof.
Obscenity, Internet, Free Press And Free Speech - Constitutions Of India And The United States, Khagesh Gautam Prof.
Khagesh Gautam
No abstract provided.
The Curious Case Of Tribunalization, Khagesh Gautam Prof.
The Curious Case Of Tribunalization, Khagesh Gautam Prof.
Khagesh Gautam
No abstract provided.