Direct Tax Video Lectures

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CA Final Direct Tax Laws, International Taxation. OLD and New Course Pendrive Available. 110 Hours.

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CA Final Direct Tax Case Laws by CA Kalpesh Sanghavi (Kalpesh Classes)

For direct tax laws and international taxation all are aware that there are real good number of legal updates / case laws from the court room which gets reported. We have taken due care to provide these case laws summery in concise manner for students understandability. Various topic wise direct tax laws and international taxation case laws is discussed in depth. 

Students must frequently visit this page for updates of case laws on direct tax laws and international taxation. 

Students can also subscribe to our video classes for direct tax laws and international taxation and study at their convenient time.

A government levy on the income, property, or wealth of people or companies. A direct tax is borne entirely by the entity that pays it, and cannot be passed on to another entity.
Examples include corporation tax, income tax, and social security contributions. Unlike consumption taxes (see indirect tax), direct taxes are based on the ability to pay principle but they sometimes work as a disincentive to work harder and earn more because that would mean paying more tax. See also progressive tax.

Direct Tax Vs Indirect Tax:
Direct taxes are paid in entirety by a taxpayer directly to the government. It is also defined as the tax where the liability as well as the burden to pay it resides on the same individual. Direct taxes are collected by the central government as well as state governments according to the type of tax levied. Major types of direct tax include:

Income Tax: Levied on and paid by the same person according to tax brackets as defined by the income tax department.
Corporate Tax: Paid by companies and corporations on their profits.
Wealth Tax: Levied on the value of property that a person holds.
Estate Duty: Paid by an individual in case of inheritance.
Gift Tax: An individual receiving the taxable gift pays tax to the government.
Fringe Benefit Tax: Paid by an employer that provides fringe benefits to employees, and is collected by the state government.
Indirect tax, as mentioned above, include those taxes where the liability to pay the tax lies on a person who then shifts the tax burden to another individual.


Excise Duty: Payable by the manufacturer who shifts the tax burden to retailers and wholesalers.
Sales Tax: Paid by a shopkeeper or retailer, who then shifts the tax burden to customers by charging sales tax on goods and services.
Custom Duty: Import duties levied on goods from outside the country, ultimately paid for by consumers and retailers.
Entertainment Tax: Liability is on the cinema owners, who transfer the burden to cinemagoers.
Service Tax: Charged on services rendered to consumers, such as food bill in a restaurant.