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.
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