000			01950cam a22003015i 4500
999			_c113293 _d113293
001			20904280
003			OSt
005			20200907154658.0
008			190326s2019 ii 000 0 eng
010			_a 2019315441
020			_a9788193917183
025			_aI-E-2019315441; 74-90
037			_bLibrary of Congress -- New Delhi Overseas Office
040			_aDLC _beng _cDLC _erda
042			_alcode
082			_a343.04 SUN
245	0	0	_aTax, constitution and the Supreme Court : _bAnalysing the evolution of taxation law in India / _cKarthik Sundaram.
264		1	_aGurugram : _bOakBridge Publishing Pvt. Ltd., _c2019.
300			_axxix, 199 pages
336			_atext _2rdacontent
337			_aunmediated _2rdamedia
338			_avolume _2rdacarrier
505			_aDescription : Tax, Constitution and the Supreme Court discusses the fundamental principles of taxation as expounded by the Supreme Court through its judicial pronouncements from 1950 till date in a simple and lucid manner. The author seeks to trace the evolution of taxation laws in India, which entails an in-depth and comprehensive understanding of the constitutional provisions as well as the decisions of the Supreme Court. The book addresses some of the fundamental questions on taxation, a concept which forms a part of everyone s lives. Presented in thematically arranged chapters, the book delves into the first principles and covers themes including Concept and components of a tax, Legislative power and legislative fields, Territorial jurisdiction, Retrospective taxation, Tax planning versus evasion, and, Interpretation of Statutes. The book will be a valuable addition to the libraries of practitioners, law firms, chartered accountants, tax consultants, academicians, students and law school
610			_xTaxation Law _yTax Law - India
906			_a7 _bpar _corignew _d3 _encip _f20 _gy-gencatlg
942			_2ddc _cBK