Victim's Right to Rehabilitation : India, UK and US Experience
– Barcelona Panda

The article proposes to examine the prevailing legal framework in India in regard to Victim’s rehabilitation and compares how far the existing standards conform to the international norms and standards, with special emphasis on US and UK scenario. It notices relevant judicial dicta that are sought to render the Victims, a right to rehabilitation and suggests changes that are required in order to make the system respond effectively to the needs of Victims of crime.

Tax liability in case of Dependent Agent Permanent Establishment of Assessee : A Case Study

– Saakshi Jain

In a recent Delhi High Court ruling(Rolls Royce, Singapore Pvt. Ltd. v. Assistant Director of Income Tax)1, it was held that Rolls Royce’s operations of supplying repair and maintenance services, and spare parts to customers in the Indian oil and gas industry, created a permanent establishment in terms of Indo-Singapore Double Taxation Avoidance Agreement (DTAA) and hence the company was liable to pay tax in India.