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Hardayal Singh

Articles By Hardayal Singh

32 Articles

Column: Cut in tax rates. Any takers?

India is one of the few countries where the Laffer principle has proved to have worked in modern times

tax News

Banning benami transactions: A tricky terrain

We should think of simpler solutions to tackle the menace of black money in the real estate sector, such as increasing circle rates and reducing stamp duty.

Banning benami transactions: A tricky terrain

Column: Making tax compliance less taxing

It is important for tax administration to know why people pay taxes and why they do not

Column: Making tax compliance less taxing

Better to have restraint on retrospective taxation

Even with judicial constraints, the power to legislate retrospectively on tax matters is almost draconian in nature

Opinion News

How just is the levy of MAT on FIIs?

The decision of the Authority for Advance Rulings in the Castleton Investments case was erroneous on at least four counts

tax News
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