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Taxation Regime With Respect To Fantasy Gambling




Ridhi Mittal, Symbiosis Law School

ABSTRACT

Through the medium of this research paper, online gambling is discussed in length. Paper signifies the types of gambling and taxation regime. Specifically, this paper suggests measure for the taxation policy to be evolved in regards to online sports. Currently, there is paucity of taxation policy over online fantasy sports. this paper puts forth the analytical view on 276th law commission’s report. furthermore, various legal precedents, which establishes the legality of the online fantasy games are discussed with the purview of taxation policy.

Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878

Website: www.ijllr.com

Accessibility: Open Access

License: Creative Commons 4.0

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Licensing:

​All research articles published in The Indian Journal of Law and Legal Research are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.

Disclaimer:

The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the IJLLR or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the IJLLR.

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