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NJRS
The National Judicial Reference System (NJRS) is a project of Indian Income Tax Department to streamline its tax litigation system. NJRS aims to be a comprehensive repository of all Appeals and Judgments related to Direct Taxes in India. The Income Tax Department is the largest litigant in India and NJRS will help the department in decongesting and streamlining the huge backlog of litigation in various courts and Tribunals related to direct tax cases. The portal was launched in March 2015. Continuous improvements and public access are in progress. The portal will enable the department to monitor appeals progress through the appeal stages, undertake policy analysis for issues leading to rising litigation and do research for strengthening their cases by taking reference from previous orders made by the courts tax appeals. Background The Income Tax Department (ITD) is responsible for collecting Direct Taxes and administering the Income Tax Law and other direct tax statutes for Gover ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Case Citation
Case citation is a system used by legal professionals to identify past court case decisions, either in series of books called reporters or law reports, or in a neutral style that identifies a decision regardless of where it is reported. Case citations are formatted differently in different jurisdictions, but generally contain the same key information. A legal citation is a "reference to a legal precedent or authority, such as a case, statute, or treatise, that either substantiates or contradicts a given position." Where cases are published on paper, the citation usually contains the following information: * Court that issued the decision * Report title * Volume number * Page, section, or paragraph number * Publication year In some report series, for example in England, Australia and some in Canada, volumes are not numbered independently of the year: thus the year and volume number (usually no greater than 4) are required to identify which book of the series has the case reporte ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Income Tax Department
The Income Tax Department (also referred to as IT Department or ITD) is a government agency undertaking direct tax collection of the government of India. It functions under the Department of Revenue of the Ministry of Finance. The Income Tax Department is headed by the apex body Central Board of Direct Taxes (CBDT). The main responsibility of the Income Tax Department is to enforce various direct tax laws, most important among these being the Income-tax Act, 1961, to collect revenue for the government of India. It also enforces other economic laws such as the Benami Transactions (Prohibition) Act, 1988, and the Black Money Act, 2015. The Income Tax Act, 1961, has a wide scope and empowers ITD to levy tax on the income of individuals, firms, companies, local authorities, societies, or other artificial juridical persons. Thus, the Income Tax Department influences businesses, professionals, NGOs, income earning citizens, and local authorities, among others. The act empowers the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Government Of India
The Government of India (ISO: ; often abbreviated as GoI), known as the Union Government or Central Government but often simply as the Centre, is the national government of the Republic of India, a federal democracy located in South Asia, consisting of 28 union states and eight union territories. Under the Constitution, there are three primary branches of government: the legislative, the executive and the judiciary, whose powers are vested in a bicameral Parliament, President, aided by the Council of Ministers, and the Supreme Court respectively. Through judicial evolution, the Parliament has lost its sovereignty as its amendments to the Constitution are subject to judicial intervention. Judicial appointments in India are unique in that the executive or legislature have negligible say. Etymology and history The Government of India Act 1833, passed by the British parliament, is the first such act of law with the epithet "Government of India". Basic structure The gover ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Income Tax Appellate Tribunal
India's Income Tax Appellate Tribunal (ITAT) was set up on 25 January 1941, and it was the first experiment in tribunalization in the history of India. It is second appellate authority under the direct taxes and first independent forum in its appellate hierarchy. The orders passed by the ITAT can be subjected to appellate challenge, on substantial questions of law, before the respective High Court. With a view to ensure highest degree of independence of the ITAT, it functions under the Department of Legal Affairs in the Ministry of Law and Justice, and is kept away from any kind of control by the Ministry of Finance A ministry of finance is a part of the government in most countries that is responsible for matters related to the finance. Lists of current ministries of finance Named "Ministry" * Ministry of Finance (Afghanistan) * Ministry of Finance and Eco .... The appeals before the Income Tax Appellate Tribunal are generally heard by a division bench- consisting of o ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
List Of High Courts Of India
The high courts of India are the highest courts of appellate jurisdiction in each state and union territory of India. However, a high court exercises its original civil and criminal jurisdiction only if the subordinate courts are not authorized by law to try such matters for lack of pecuniary, territorial jurisdiction. High courts may also enjoy original jurisdiction in certain matters, if so designated specially by the constitution, a state or union law. The work of most high courts primarily consists of appeals from lower courts and writ petitions in terms of Articles 226 and 227 of the constitution. Writ jurisdiction is also an original jurisdiction of a high court. Each state is divided into judicial districts presided over by a district and sessions judge. He is known as district judge when he presides over a civil case, and session's judge when he presides over a criminal case. He is the highest judicial authority below a high court judge. Below him, there are courts of ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Supreme Court Of India
The Supreme Court of India ( IAST: ) is the supreme judicial authority of India and is the highest court of the Republic of India under the constitution. It is the most senior constitutional court, has the final decision in all legal matters except for personal laws and interstate river disputes, and also has the power of judicial review. The Chief Justice of India is the Head and Chief Judge of the Supreme Court, which consists of a maximum of 34 judges, and has extensive powers in the form of original, appellate and advisory jurisdictions. New judges here are uniquely nominated by existing judges and other branches of government have neglible say as the court follows collegium system for appointments. As the apex and most powerful constitutional court in India, it takes up appeals primarily against verdicts of the High Courts of various states of the Union and other courts and tribunals. It is required to safeguard the fundamental rights of citizens and settles dispute ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Computer-assisted Legal Research
Computer-assisted legal research (CALR) or computer-based legal research is a mode of legal research that uses databases of court opinions, statutes, court documents, and secondary material. Electronic databases make large bodies of case law easily available. Databases also have additional benefits, such as Boolean searches, evaluating case authority, organizing cases by topic, and providing links to cited material. Databases are available through paid subscription or for free. Subscription-based services include Westlaw, LexisNexis, JustCite, HeinOnline, Bloomberg Law, Lex Intell, VLex and LexEur. As of 2015, the commercial market grossed $8 billion. Free services include OpenJurist, Google Scholar, AltLaw, Ravel Law, WIPO Lex, Law Delta and the databases of the Free Access to Law Movement. Purposes Computer-assisted legal research is undertaken by a variety of actors. It is taught as a topic in many law degrees and is used extensively by undergraduate and postgraduate law st ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Systems Integrator
A systems integrator (or system integrator) is a person or company that specializes in bringing together component subsystems into a whole and ensuring that those subsystems function together, a practice known as system integration. They also solve problems of automation. Systems integrators may work in many fields but the term is generally used in the information technology (IT) field such as computer networking, the defense industry, the mass media, enterprise application integration, business process management or manual computer programming. Data quality issues are an important part of the work of systems integrators. Required skills A system integration engineer needs a broad range of skills and is likely to be defined by a breadth of knowledge rather than a depth of knowledge. These skills are likely to include software, systems and enterprise architecture, software and hardware engineering, interface protocols, and general problem solving skills. It is likely that the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Public Private Partnership
In public relations and communication science, publics are groups of individual people, and the public (a.k.a. the general public) is the totality of such groupings. This is a different concept to the sociological concept of the ''Öffentlichkeit'' or public sphere. The concept of a public has also been defined in political science, psychology, marketing, and advertising. In public relations and communication science, it is one of the more ambiguous concepts in the field. Although it has definitions in the theory of the field that have been formulated from the early 20th century onwards, and suffered more recent years from being blurred, as a result of conflation of the idea of a public with the notions of audience, market segment, community, constituency, and stakeholder. Etymology and definitions The name "public" originates with the Latin '' publicus'' (also '' poplicus''), from ''populus'', to the English word 'populace', and in general denotes some mass population ("the p ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
National E-Governance Plan
The National e-Governance Plan (NeGP) is an initiative of the Government of India to make all government services available to the citizens of India via electronic media. NeGP was formulated by the Department of Electronics and Information Technology (DeitY) and Department of Administrative Reforms and Public Grievances (DARPG). The Government approved the National e-Governance Plan, consisting of 27 "Mission Mode Projects" (MMPs) and 8 components (now 31, 4 new added in 2011 viz Health, Education, PDS & Posts), on 18 May 2006. This is an enabler of Digital India initiative, and UMANG (Unified Mobile Application for New-age Governance) in turn is an enabler of NeGP. "Meta data and data standards" is the official document describing the standards for common metadata as part of India's National e-Governance Plan. The plan Background The 11th report of the Second Administrative Reforms Commission, titled "Promoting e-Governance - The Smart Way Forward", established the government's ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Permanent Account Number
A permanent account number (PAN) is a ten-character alphanumeric identifier, issued in the form of a laminated "PAN card", by the Indian Income Tax Department, to any "person" who applies for it or to whom the department allots the number without an application. It can also be obtained in the form of a PDF file. A PAN is a unique identifier issued to all judicial entities identifiable under the Indian Income Tax Act, 1961. The income tax PAN and its linked card are issued under Section 139A of the Income Tax Act. It is issued by the Indian Income Tax Department under the supervision of the Central Board for Direct Taxes (CBDT) and it also serves as an important proof of identification. It is also issued to foreign nationals (such as investors) subject to a valid visa, and hence a PAN card is not acceptable as proof of Indian citizenship. A PAN is necessary for filing income tax returns. Structure of PAN The PAN (or PAN number) is a ten-character long alpha-numeric unique id ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
