Difference between Direct Tax and Indirect Tax

A direct tax is one that the taxpayer pays directly to the government. These taxes cannot be shifted to any other person or group. An indirect tax is one that can be passed on-or shifted-to another person or group by the person or business that owes it.Taxes can be either direct or indirect. A direct […]

Apex Court of India Resolved the Historical issue by Deciding the Power of Reassessment

The Hon’ble Supreme Court of India has recently held that reassessment of customs duty is administrative review power. Such power must be exercised by the same officer (i.e. the Proper Officer) or his successor who carried out the original assessment of goods and said reassessment cannot be done by another officer of another department even […]


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