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Start date: 2024Subject: search.filters.subject.Government

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    Civil Disobedience and Its Justification in Respect to Moral Aspects
    (University of North Bengal, 2025) Biswas, Monalisha
    Civil disobedience has been a central issue in recent times in the field of political philosophy. The most important moral question related to the problem of civil disobedience concerns the limits of a citizen's obedience owed to the state. The problem of political obligation raises questions such as: 1. To what extent does the citizen have an obligation to obey the laws of the state? 2. Is the citizen of a state, whether democratic or otherwise, under an obligation to obey the unjust laws of the state? There are two different positions or viewpoints concerning the character of the obligation to obey the laws of the State. 1. The first position states .........."one has an absolute obligation to obey the law and therefore disobedience to the state law is never justified". 2. The second position asserts -------- "one has a Prima facie obligation to obey the law, but this obligation can be overridden by conflicting obligations. Hence, disobedience to the state law can be justified in the presence of outweighing circumstances".
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    Tax Liability Issues of Transfer Pricing in International Transactions with specific reference to the Partial Intellectual Property
    (University of North Bengal, 2024-03) Ragu Balan, P.; Prema, E.
    The Government acts as the parent and protects its people like children. Initially, Government was entrusted with the duty of protector but now the government functions for the development of people and to increase the standard of living. Government is a welfare state and utilizes all money for the development of its people. The government may accumulate revenue through different methods such as fees collected for government, direct tax, indirect taxes, providing license for business or individual performance, fines collected for the violation of traffic rules, etc., and collected revenues spent for people. The tax is one of the major sources of revenue collected based on income and consumption. Intellectual property is the property created by human intellectual, skill and intellectual labour, etc., The present research plans to drive the study towards how partial intellectual property escapes from tax liability. Generally, these transactions are done between two custom frontiers of different territories. As per Income Tax Act-1961, these transactions are covered under the name of transfer pricing. But, it covered tangible property, services, and financial transactions. Income tax provisions and methods are not useful for levy tax on the transfer of partial intellectual property and other intellectual property. Multinational companies have appointed technical experts to exclude tax liability by invoking tax loopholes. There are various methods used to evade the tax liability of the above- mentioned transactions. The research will identify the research gaps and fill those gaps with appropriate suggestions.