A_© gš¿Yvjq, Af¨šÍixY m¤ú` wefvM I RvZxq ivR¯^ †ev‡W©i cÿ †_‡K evsjv‡`‡ki gvbbxq cÖavb wePvicwZ gvbbxq wePviKMY Ges mKj m¤§vwbZ AwZw_-‡K my¯^vMZg December 23, 2015 RbKj¨v‡Y ivR¯^ 1

2 ÔivR¯^ gvgjvi e¨e¯’vcbv I weKí we‡iva wb®úwË ( ADR) Gi Kvh©KvwiZvÕ kxl©K †mwgbvi December 23, 2015

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4 RbKj¨v‡Y ivR¯^ RvZxq ivR¯^ †ev‡W©i cwiwPwZ I cÖvwZôvwbK KvVv‡gv December 23, 2015

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 RvwZi RbK e½eÜz †kL gywReyi ingv‡bi cÖZ¨ÿ wb‡`©kbvq GKwU `ÿ I MwZkxj ivR¯^ cÖkvmb cÖwZôvi j‡ÿ¨ gnvgvb¨ ivóªcwZi 76 bs Av‡`‡ki gva¨‡g 1972 m‡b RvZxq ivR¯^ †evW© cÖwZwôZ  AvqKi, ïé Ges g~j¨ ms‡hvRb Ki (f¨vU) welqK ivR¯^ bxwZ cÖYqb I cÖkvm‡bi kxl© KZ…©cÿ n‡”Q RvZxq ivR¯^ †evW©  cÖZ¨ÿ K‡ii 8 Rb Ges c‡ivÿ K‡ii 7 Rb m`‡m¨i mgš^‡q RvZxq ivR¯^ †evW© MwVZ  Af¨šÍixY m¤ú` wefv‡Mi mwPe c`vwaKvie‡j RvZxq ivR¯^ †ev‡W©i †Pqvig¨vb 6 RbKj¨v‡Y ivR¯^ RvZxq ivR¯^ †ev‡W©i cwiwPwZ I cÖvwZôvwbK KvVv‡gv December 23, 2015

AvqKi we‡`k ågY Ki `vbKi Avg`vwb/ißv wb ïé m¤ú~iK ïé g~j¨ ms‡hvRb Ki ¯’vbxq g~j¨ ms‡hvRb Ki ¯’vbxq m¤ú~iK ïé AveMvix ïé RvZxq ivR¯^ ‡evW© AvqKi - Ki AÂj (31) - Ab¨vb¨ `ßi (10) ïé - Kv÷g nvDm (6) - Ab¨vb¨ `ßi (4) f¨vU - g~mK Kwgkbv‡iU (12) - Ab¨vb¨ `ßi (7) - M‡elYv I cwimsL¨vb - Z_¨ I †hvMv‡hvM cÖhyw³ - ‡m›Uªvj B‡›Uwj‡RÝ †mj (wmAvBwm) 7 RbKj¨v‡Y ivR¯^ RvZxq ivR¯^ †ev‡W©i cwiwPwZ I cÖvwZôvwbK KvVv‡gv mvsMVwbK KvVv‡gv December 23, 2015

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RvZxq ivR¯^ †ev‡W©i Dci Awc©Z `vwqZ¡  Af¨šÍixY Ki ivR¯^ AvniY  AvqKi, g~j¨ ms‡hvRb Ki (f¨vU) I ïé msµvšÍ AvBb I wewa cÖYqb I mg‡qvc‡hvMx Kiv  Ki ivR¯^ AvniY msµvšÍ mvwe©K e¨e¯’vcbv  ‡PvivPvjvb wb‡iva Kvh©µg cwiPvjbv  wkívqb I e¨emv evwYR¨ cÖmv‡i Ki I ïé cÖ‡Yv`bv cÖ`vb  ïé-Ki wel‡q ˆewk¦K cwigÛ‡j f‚wgKv cvjb 9 RbKj¨v‡Y ivR¯^ RvZxq ivR¯^ †ev‡W©i cwiwPwZ I cÖvwZôvwbK KvVv‡gv December 23, 2015

10 RbKj¨v‡Y ivR¯^ mswkøó AvBb I wewa-weavb December 23, 2015 ïéAvqKif¨vU w` Kvógm G¨v±, 1969 AvqKi Aa¨v‡`k, 1984 g~j¨ ms‡hvRb Ki AvBb, 1991; mn‡hvMx AvBb: AvqKi wewagvjv, 1984 RvZxq ivR¯^ †evW© KZ©„K RvixK…Z cÖÁvcb w` d‡ib G·‡PÄ †i¸‡jkb G¨v±, 1947 RvZxq ivR¯^ †evW© KZ©„K RvixK…Z cÖÁvcb RvZxq ivR¯^ †evW© KZ©„K RvixK…Z cwicÎ w` Bg‡cvU© GÛ G·‡cvU© (K‡›Uªvj) G¨v±, 1950 RvZxq ivR¯^ †evW© KZ©„K RvixK…Z cwicÎ w` G·mvBR GÛ më G¨v±, 1944 mn Ab¨vb¨ RvZxq ivR¯^ †ev‡W©i cwiwPwZ I cÖvwZôvwbK KvVv‡gv

11 RbKj¨v‡Y ivR¯^ RvZxq A_©bxwZ‡Z ivR¯^ †ev‡W©i Ae`vb December 23, 2015

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15 ivR¯^ Av`v‡q wZb ai‡Yi K‡ii AbycvZ RbKj¨v‡Y ivR¯^ RvZxq A_©bxwZ‡Z ivR¯^ †ev‡W©i Ae`vb December 23, 2015

RbKj¨v‡Y ivR¯^ RvZxq A_©bxwZ‡Z ivR¯^ †ev‡W©i Ae`vb December 23, wkívq‡b ivR¯^ †evW©: ïé-Ki cÖ‡Yv`bv wewfbœ cÖKv‡ii Ae¨vnwZ c`‡ÿ‡ci msL¨v ivR¯^ cÖ‡Yv`bv ‡KvwU UvKv ‡gvU ivR‡¯^i wecix‡Z cÖ‡Yv`bvi nvi wRwWw ci Ask (%) cÖZ¨ÿ Ki551, Ki AeKvk Ae¨vnwZ I KZ©b AvqKi nvi n«vm ‡Wdvivjm U¨v· †µwWU Ab¨vb¨ c‡ivÿ Ki 518, Ae¨vnwZ I KZ©b 518, me©‡gvU 1069, m‡b wkívq‡b ïé-K‡ii cÖ‡Yv`bvi cwigvY wQj 9,345 †KvwU UvKv, hv wRwWwci 2.52% (m~Î: evsjv‡`k e¨vsK)

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RvZxq ivR¯^ †evW©: ˆewk¦K I Af¨šÍixY †cÖwÿZ 19 RbKj¨v‡Y ivR¯^ December 23, 2015

‰ewk¦K †cÖwÿZ : GgwWwR (MDG) †_‡K GmwWwR (SDG)  PjwZ eQ‡ii †m‡Þ¤^i gv‡m wbDBq‡K© AbywôZ wek¦ †bZv‡`i mvwg‡U D”PvwiZ †NvlYvcÎ Ô Transforming our world: the 2030 Agenda for Sustainable Development Õ G 17 wU goals I 169 wU targets wba©viY Kiv n‡q‡Q  †NvwlZ goals Gi GKwU n‡”Q Ô17.1Õ, †hLv‡b D”PvwiZ n‡q‡Q- Ô Strengthen domestic resource mobilization, including through international support to developing countries, to improve domestic capacity for tax and other revenue collection.’ 20 RbKj¨v‡Y ivR¯^ RvZxq ivR¯^ †evW©: ˆewk¦K I Af¨šÍixY †cÖwÿZ December 23, 2015

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22 RbKj¨v‡Y ivR¯^ RvZxq ivR¯^ †evW©: ˆewk¦K I Af¨šÍixY †cÖwÿZ December 23, 2015 Af¨šÍixY †cÖwÿZ : A_© eQ‡ii ev‡RU 2,95,100 †KvwU UvKvi Avq I e¨‡qi wPÎ

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 ‡Kv†U©i gvgjv m¤ú‡K© Kg©KZ©v‡`i g‡a¨ B- ‡gB†j WvUv †kqvi Kivi c`‡ÿc MÖnY Kiv  wePvivaxb analogous cases I †h mKj gvgjvi ivq GLbI AcÖKvwkZ i‡q‡Q Giƒc gvgjvmg~n wPwýZ Kiv I Z`viwKi Rb¨ Uxg MVb Kiv n‡q‡Q  AwaK ivR¯^ RwoZ i‡q‡Q Ggb gvgjv `ªæZ wb®úwËi D‡`¨vM MÖnY Kiv n‡q‡Q  ‡iwW †idv‡iÝ wn‡m‡e e¨env‡ii Rb¨ wewfbœ Av`vj‡Zi ivqmg~n msKjb K‡i “Income Tax Case Law Digest” cÖ¯‘Z Kiv n‡q‡Q ivR¯^ gvgjv wb®úwˇZ M„nxZ c`‡ÿc December 23, 2015 RbKj¨v‡Y ivR¯^ ivR¯^ gvgjvi cwimsL¨vb I wb®úwˇZ M„nxZ c`‡ÿc 31

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