The Hotel-Receipts Tax Act, 1980

The Hotel-Receipts Tax Act, 1980 was enacted on 9 December 1980 by Parliament in 35th Year of Republic of India which extends to whole of India.  This was aimed at special taxes on gross receipts of hotels. Definitions like Assesse, Assessment, Assessment Year, Board,...

The National Tax Tribunal Act, 2005

The National Tax Tribunal Act came into force on 21st December, 2005 by publication in the official gazette for the purpose of resolving disputes pertaining to direct taxes. The act empowered the National Tax Tribunal (herein after mentioned as NTT) to decide upon the...