COURSE MANUAL

LAW OF TAXATION/ LAW OF TAXATION - I

COURSE INSTRUCTORS:

Ms. Divyasha Mathur

Mr. Kanishka Sewak
Ms. Kriti Chawla
Mr. Mayank Suri
Mr. Rav Pratap Singh
Mr. Ritesh Bajaj
Mr. Rohit Roy
Ms. Sana Javed
Ms. Shivani Kalra
Mr. Aditya Agarwal
Ms. Sanyukta Saxena
Ms. Saudamini Gupta

COURSE COORDINATORS:

Mr. Kanishka Sewak (Law of Taxation I)

Ms. Kriti Chawla (Law of Taxation)

SEMESTER: V (LL.B) & VII (B.A.LL.B /B.B.A.LL.B/B.COM.LL.B)

FALL 2023
(ACADEMIC YEAR 2023-24)

CORE COURSE

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CONTENTS

PART I

General Information …………………………………………………………………………….…………..….3

PART II

a. Course Description .………………………………………………………………………………………… 4

b. Course Aims …………………………………………………………………………………………………... 4

c. Intended Learning Outcomes ………………………………………………………………………….. 6

d. Grading of Student Achievement …………………………………………………........…………….

8

PART III

a. Keyword Syllabus ………………………………………………………………………..…………….……

9

b. Course Policies ………………………………………………………………………………………….…..

10

PART IV

a. Weekly Course Outline ………………………………………………………..............……….. 12-22

b. Readings ……………………………………………………………………………………………….. 12-22

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PART I

General Information

General information on, LAW OF TAXATION/LAW OF TAXATION-I,

offered by Jindal Global Law School in the AY 2023-24

The information provided herein is by the Course Coordinator. The following

information contains the official record of the details of the course.

This information shall form part of the University database and may be
uploaded to the KOHA Library system and catalogued and may be
distributed amongst IV year Law students for B.A. LL.B. (Hons), B.B.A.
LL.B. (Hons), and Third Year students of LL.B., B.A. (Hons), Legal Studies,
(B.A. Legal Studies for students enrolling in or after AY 2023-24), B.A.
(Hons) Criminology and Criminal Justice (B.A. Criminology and Criminal
Justice for students enrolling in or after AY 2023-24), and LL.M. courses, if
necessary.

COURSE TITLE: LAW OF TAXATION/ LAW OF TAXATION-I

COURSE CODE: L-CT-0019/L-CT-0031

COURSE DURATION: 15 WEEKS X 4 HOURS PER WEEK = 60 HOURS

NUMBER OF CREDIT UNITS: 4

LEVEL: FOURTH YEAR OF B.A.LL.B, B.B.ALL.B; THIRD YEAR OF

LL.B

MEDIUM OF INSTRUCTION: ENGLISH

PRE-REQUISITES: NIL

PRE-CURSORS: NIL

EQUIVALENT COURSES: NIL

EXCLUSIVE COURSES: NIL

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PART II

A. COURSE DESCRIPTION

This course presents an introduction to the general principles of tax law with a
particular emphasis on direct tax law and tax policy, primarily using Indian tax regime
as the chosen jurisdiction. It does so by providing the foundational understanding of the
core concepts such as revenue, capital, income, income tax with a special concentration
on corporate income tax, international and comparative taxation, and tax law’s
intersection with other laws, wherever possible. This course relies heavily on theory and
the interpretation of tax statute, however, a part of it also focuses on the computational
exercises. It is designed to give students an understanding of both the tax law statutes
and the role of judiciary in the evolution of the income tax law framework through case
law analysis.

B. COURSE AIMS

India has a comprehensive tax structure. The power to levy taxes and duties is
distributed among the three tiers of Government, in accordance with the provisions of
the Indian Constitution. Broad classification of the taxes is done under the categories of
direct and indirect taxation. The Central government, the state governments and the
local bodies levy collect different type of taxes in accordance with the provisions of the
relevant legislation.

The efficient collection of both, i.e., the income-based and the consumption-based taxes,
contribute towards the development of the nation and in meeting the costs of
governance.

The tax system in India has undergone a radical change in line with the liberalization of
policies since 1991. Some of the changes include rationalization of tax structure,
reduction in corporate tax rate; alignment of customs duty in accordance with bilateral
treaties; introduction of value added tax and widening of the tax base. The latest entrant
in the domain of taxes is the Goods and Services Tax (GST) which apparently deals with
the minimization of taxes, elimination of their cascading effect and then not just
improve the ease of doing business but also to help in reducing the cost of goods and
services for the end consumer. It would be apt to say that tax laws form an integral part
of the fiscal and trade policies of the nation.

Even though several tax laws have been restructured and contemporary provisions have
been introduced to ensure better compliance, they still represent a complex system of
legislations for the layman. The Indian courts have played a pivotal and incessant role in
curtailing arbitrary taxation by the authorities and have laid down several guidelines for

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the effective implementation and valid interpretation of the tax laws. Contrary to the
popular notion of it being a vast and arid subject, the study of tax laws is quite
intriguing. It is highly utile for students of law as it elevates their general awareness of
jurisprudential and contemporary taxation principles from personal as well as practice
perspective.

This course shall seek to:

 provide students with the knowledge of basic principles of taxation, for direct
taxes, in India;

 develop comprehension and application of these principles as they have been

interpreted by the Indian courts;

 develop an awareness of the concurrent issues in the domain of taxation laws

through periodic case studies of the relevant domestic and international judicial
pronouncements;

 introduce students to the co-relation between domestic taxation laws, fiscal

policies and international trade;

 introduce students to basic practical skills required to conduct research in the

domain of taxation of individuals and corporations;

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C. INTENDED LEARNING OUTCOMES

TEACHING AND
INTENDED LEARNING ASSESSMENT
LEARNING
OUTCOMES AND WEIGHTAGE TASKS/ACTIVITIES
ACTIVITIES
By the end of the course, students should:
(i) Analytically and critically 50% Reading of relevant End-of-course closed
describe and explain the cases and other book, timed
substantive principles of material and examination
direct taxation pertaining to research. (50% of marks)
the topics to be covered in
the syllabus. Students will Tutorials (25% of
acquire knowledge marks for attendance,
of the scheme of presentation and
direct taxation participation)
pertaining to the Assignment/s (25% of
topics to be covered marks for case
in the syllabus. reviews/case studies,
etc.)

Students will be Students’ ability to

encouraged to describe and explain
participate in class the main substantive
discussion to rules of direct taxation
develop their on topics covered in
analytical and the syllabus will be
critical skills. tested on all three
assessment
parameters.
(ii) Analyze and 30%
critically evaluate:
● Students will, by
responding to End-of-course
● issues and concerns in questions and examination
the fields of direct performing +Tutorials
exercises, develop +Assignments
taxation
their analytical and Students’ ability to
● the operation of the critical capabilities analyze and critically
to discuss evaluate will be tested
principles of corporate
important issues of by all three assessment
taxation and taxation of
taxation on tasks/activities to
commodities

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TEACHING AND
INTENDED LEARNING ASSESSMENT
LEARNING
OUTCOMES AND WEIGHTAGE TASKS/ACTIVITIES
ACTIVITIES
corporations and determine their ability
● the practical
commodities. to apply the legal
implications of the principles to a given
taxation principles on factual situation.
international trade and Students will be
commerce introduced to
End-of-course
issues and concerns
examination
and aspects of the
Students’ ability to
operation of the
apply the principles of
principles of direct
law to given situations
taxation.
and resolve problems
will be examined.

Preparation for
(iii) Apply the principles 20 tutorials
Tutorials
of corporate taxation to %
solve legal problems by: Students will
research on the Students will be required
issues of direct to make presentations on
● researching issues of taxes, corporate problems and questions
taxation and allotted to them and all
corporate taxation
international students will be required
● analyzing and innovating taxation. to participate and
contribute to tutorial
to resolve problems
Tutorials discussions whether they
concerning issues of
Students will give are making a presentation
corporate taxation. research, analyze and
presentations on
● communicating their selected topics in resolve problems, and
which they will communicate solutions
solutions orally and in
scrutinize, analyze orally will be tested.
writing clearly, coherently,
and evaluate issues
and accurately in their own Assignment/s
and concerns in the
words and in plain
topics related to
language taxation of Students’ ability to
corporations and research, analyze and
commodities, resolve problems, and
domestic and communicate solutions in
international. writing will be tested.

Lectures
Students will be
shown how legal

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TEACHING AND
INTENDED LEARNING ASSESSMENT
LEARNING
OUTCOMES AND WEIGHTAGE TASKS/ACTIVITIES
ACTIVITIES
problems are
solved applying
principles of
corporate and
international
taxation.

D. GRADING OF STUDENT ACHIEVEMENT

To pass this course, students must obtain a minimum of 40% in the cumulative
aspects of coursework, for example, moot, and final examination. End of semester
exam will carry 50 marks out of which students have to obtain a minimum of 15
marks to fulfil the requirement of passing the course.

The details of the grades as well as the criteria for awarding such grades are
provided below.

PERCENTAGE GRADE
GRADE GRADE DESCRIPTION
OF MARKS VALUE
Outstanding – Exceptional
knowledge of the subject matter,
thorough understanding of issues;
80 and above O 8
ability to synthesize ideas, rules and
principles and extraordinary critical
and analytical ability
Excellent - Sound knowledge of the
subject matter, thorough
75 – 79 A+ 7.5 understanding of issues; ability to
synthesize ideas, rules and principles
and critical and analytical ability
70 – 74 A 7 Very Good - Sound knowledge of the
subject matter, excellent organizational
capacity, ability to synthesize ideas,
rules and principles, critically analyze
existing materials and originality in

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PERCENTAGE GRADE
GRADE GRADE DESCRIPTION
OF MARKS VALUE
thinking and presentation
Good - Good understanding of the
subject matter, ability to identify issues
65 – 69 A- 6 and provide balanced solutions to
problems and good critical and
analytical skills
Fair – Average understanding of the
subject matter, limited ability to
60 – 64 B+ 5 identify issues and provide solutions to
problems and reasonable critical and
analytical skills
Acceptable - Adequate knowledge of
the subject matter to go to the next
55 – 59 B 4
level of study and reasonable critical
and analytical skills.
Marginal - Limited knowledge of the
subject matter and irrelevant use of
50 – 54 B- 3
materials and, poor critical and
analytical skills
Pass 1 – Pass with basic understanding
45 – 49 P1 2
of the subject matter
Pass 2 – Pass with rudimentary
40 – 44 P2 1
understanding of the subject matter
Fail - Poor comprehension of the
subject matter; poor critical and
Below 40 F 0 analytical skills and marginal use of the
relevant materials. Will require
repeating the course
When the student has not appeared in
the examination. If an "Ab" grade is
Absent Ab 0 assigned, it will require a resit
examination and/or repeating the
course.

PART III

A. KEYWORD SYLLABUS

Direct taxation, tax planning, avoidance and evasion, tax incidence and impact,
residential status, capital gains, exemptions and deductions, Double taxation avoidance

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agreements, transfer pricing, Authority for Advanced Ruling, Indirect Taxation,

International Taxation

b. COURSE & CLASS POLICIES

Cell Phones, Laptops and Similar Gadgets

Allowed to the extent necessary for class participation and facilitating lecture
transactions.

Internal Assessment
Course instructors are at the liberty to decide the internal assessment components
up to 50 marks. Class Participation for Core Courses shall not exceed 5 marks in
total.

ACADEMIC INTEGRITY AND PLAGIARISM

Learning and knowledge production of any kind is a collaborative process. Collaboration

demands an ethical responsibility to acknowledge who we have learnt from, what we
have learned, and how reading and learning from others have helped us shape our own
ideas. Even our own ideas demand an acknowledgement of the sources and processes
through which those ideas have emerged. Thus, all ideas must be supported by citations.
All ideas borrowed from articles, books, journals, magazines, case laws, statutes,
photographs, films, paintings, etc., in print or online, must be credited with the original
source. If the source or inspiration of your idea is a friend, a casual chat, something that
you overheard, or heard being discussed at a conference or in class, even they must be
duly credited. If you paraphrase or directly quote from a web source in the examination,
presentation or essays, the source must be acknowledged. The university has a
framework to deal with cases of plagiarism. All form of plagiarism will be taken
seriously by the University and prescribed sanctions will be imposed on those who
commit plagiarism.

DISABILITY SUPPORT AND ACCOMMODATION REQUIREMENTS

JGU endeavours to make all its courses accessible to students. In accordance with the
Rights of Persons with Disabilities Act (2016), the JGU Disability Support Committee
(DSC) has identified conditions that could hinder a student’s overall well-being. These
include physical and mobility related difficulties, visual and hearing impairment, mental
health conditions and intellectual/learning difficulties e.g., dyslexia, dyscalculia.
Students with any known disability needing academic and other support are required to
register with the Disability Support Committee (DSC) by following the procedure
specified at https://jgu.edu.in/disability-support-committee/

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Students who need support may register any time during the semester up until a month
before the end semester examination begins. Those students who wish to continue
receiving support from the previous semester, must re-register within the first month of
a semester. Last minute registrations and support might not be possible as sufficient
time is required to make the arrangements for support.

The DSC maintains strict confidentiality about the identity of the student and the nature
of their disability and the same is requested from faculty members and staff as well. The
DSC takes a strong stance against in-class and out-of-class references made about a
student’s disability without their consent and disrespectful comments referring to a
student’s disability.

All general queries are to be addressed to disabilitysupportcommittee@jgu.edu.in

SAFE SPACE PLEDGE

This course may discuss a range of issues and events that might result in distress for
some students. Discussions in the course might also provoke strong emotional
responses. To make sure that all students collectively benefit from the course, and do
not feel disturbed due to either the content of the course or the conduct of the
discussions. Therefore, it is incumbent upon all within the classroom to pledge to
maintain respect towards our peers. This does not mean that you need to feel restrained
about what you feel and what you want to say. Conversely, this is about creating a safe
space where everyone can speak and learn without inhibitions and fear. This
responsibility lies not only with students, but also with the instructor.

P.S. The course instructor, as part of introducing the course manual, will discuss the
scope of the Safe Space Pledge with the class.

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PART IV

WEEKLY COURSE OUTLINE AND READINGS

WEEK TOPIC ESSENTIAL READING

1 Introduction to General MODULE 1:

Principles of Taxation
- M. Govinda Rao and Sudhanshu Kumar, Envisioning Tax Policy for
- Basic questions relating Accelerated Development in India, NIPFP Working Paper no.190, Feb
to taxation: What? 2017.

Why? When? Where?

How?
- Canons of Taxation
- Concept of incidence
and impact of tax for
understanding direct &
indirect tax categories
- Introduction to
fundamental principles
of taxation
- Introduction to Fiscal
Policy Design in India

2 Sources of Tax Laws and MODULE 2:

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WEEK TOPIC ESSENTIAL READING

Relevant Constitutional - Jindal Stainless Ltd. & Anr. Vs. State of Haryana & Ors. [TS-455-SC-
Provisions 2016-VAT];
- Conceptual differences - Niranjan, V., "Interstate Trade and Commerce: The Doctrine of
between tax, fee, Proportionality Reaffirmed" [2008] INJ Con Law 7; (2008) 2 Indian
compensatory tax, and Journal of Constitutional Law 192;
other levies - Chapter titled “Inter-State Trade, Commerce, and Intercourse” by
- Sources of tax laws: Arvind Datar, The Oxford Handbook of the Indian Constitution (2016),
politics in legislative Edited by Sujit Choudhry, Madhav Khosla, and Pratap Bhanu Mehta,
process, administrative DOI: 10.1093/law/9780198704898.003.0027;
circulars, judgments of - Cess taxes in India: A Rights Based Analysis of Earmarking, Ashrita
courts & tribunals Prasad Kotha and Pradnya Talekar accessed at
- Introduction to the <https://www.business.unsw.edu.au/About-Site/Schools-Site/Taxatio
constitutional n-Business-Law-Site/Documents/6-Kotha-and-Talekar-
provisions pertaining to ATTA2018.pdf>
power & limitations on
power to taxation.
Discuss Art 265
- Discuss Art 246 and Art
248 for understanding
the scheme of
distribution of

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WEEK TOPIC ESSENTIAL READING

legislative powers
between the Centre and
State
- Union-State Fiscal
Relations

3 Introduction to Key MODULE 3:

Concepts in Income-tax
Act, 1961 - C. I. T. v. Shaw Wallace, 59 I.A. 206;

- Key concepts: Previous - Emil Webber v. C. I. T., 200 ITR 483 (SC);

Year, Financial Year, - Minister of Finance v. Smith, 1927 A.C. 193;

Assessment Year - Godhra Electric Company v. C. I. T., (1997) 4 SCC 530;
- Concept of Income - Poona Electric Supply v. C. I. T., 57 ITR 521;
along with overview of - CIT vs. Chaphalkar Bros. 178 (SC)/ [2018] 252 Taxman 360
various exemptions and (SC)/[2018] 400 ITR 279 (SC)/[2018] 300 CTR 113 (SC)
deductions
- Concept of Default Tax
Regime and Old Tax
Regime
- Capital & Revenue
receipts
- Accounting entries &

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 JINDAL GLOBAL LAW SCHOOL

WEEK TOPIC ESSENTIAL READING

their impact on the
nature of receipt to be
classified as ‘Income’ or
not
- Snapshot of five heads
of ‘Income’ along with
the relevant statutory
provisions
Residence & Source Rules
4-7 MODULE 4:
under the Income-tax Act,
1961 - Khagesh Gautam, "Taxing Offshore Transactions in India and the
Territoriality Clause - A Case for Substantial Constitutional Limitations
- Rules relating to
on Indian Parliament's Power to Retrospectively Amend the Income
‘Residence’ of different
Tax Act", INTERNATIONAL TAX JOURNAL (Wolters Kluwer, CCH),
persons under the
July-August 2014, 19-34;
Income-tax Act, 1961
- Ashrita Prasad Kotha, Place of Effective Management Test in the
- Computation exercises
Income Tax Act, 1961: Is It The Right Way Forward?, 8 NUJS L. Rev 13
to understand the
(2015);
application of the rules
relating to residence - Vodafone International Holdings BV v. Union of India, (2012) 6 SCC
613;
- Discuss Place of
Effective Management - CIT v. M/s Vazir Sultan & Sons, 1959 AIR 814;

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 JINDAL GLOBAL LAW SCHOOL

WEEK TOPIC ESSENTIAL READING

Test (PoEM test), its - Honda Siel Cars India Ltd. v. CIT [2017] 395 ITR 713 (SC)
rationale and - E. D. Sassoon and Company Ltd v. CIT, 1954 AIR 470;
limitations - Radha Rani Holdings (P) Ltd. vs Additional Director of Income Tax,
- Concept of receipt, (2007) 110 TTJ Delhi 920;
accrual and arising of - V.V.R.N.M. Subbayya Chettiar vs CIT, 1951 AIR 101;
income - The Anglo-French Textile Co. Ltd. v. CIT, AIR 1951 Mad 597;
- Business Connection & - GVK Industries v ITO (Civil Appeal no.7796 of 1997)
rules relating to it in
- Ebay International Ag, Mumbai v Assessee, ITA, No.6784/M/2010
Section 9
- Formula One World Championship Ltd. v. Commissioner of Income-
- Interplay of Business
tax (International Taxation) [2017] 394 ITR 80 (SC)
Connection and PE
- ADIT vs. E-Funds IT Solution Inc. -[2017] 86 taxmann.com 240
under DTAAs
(SC)/[2017] 251 Taxman 280 (SC)/[2017] 399 ITR 34 (SC)/[2017] 298
- Introduction to
CTR 505 (SC)
Royalties and FTS
- Ishikawajma-Harima Heavy Industries Ltd. vs. ADIT- [2007] 158
Taxman 259 (SC)/[2007] 288 ITR 408 (SC)/[2007] 207 CTR 361
(SC)/[2007] 158 Taxman 259 (SC)

- Engineering Analysis Centre of Excellence Pvt Ltd v CIT (2021)

Capital Gains Taxation

8-9 MODULE 5:
- Concept of Capital Gains

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 JINDAL GLOBAL LAW SCHOOL

WEEK TOPIC ESSENTIAL READING

- Kinds of gains: Long Term
and short term
- Computation exercises
- Exemption under Section
54
- Case Study of Vodafone
(2012)

Interpretation of Tax
10-11 MODULE 6:
Statutes, Tax Avoidance &
Evasion

- Discussion on the rule - Union of India v. Azadi Bachao Andolan and Ors., 263 ITR 706 (SC);

of interpretation of tax - McDowell & Co. Ltd. v. CTO, (1985) 3 SCC 230;
statutes (strict rule), - Paranjoy Guha Thakurta and Shinzani Jain, Thin Dividing Line India
issues in adherence to Mauritius and Global Illicit Financial Flows, Penguin Random House
the rule of India, 2017, New Delhi, pp. 37-65;
interpretation - Shashwat Sharma and Meyyappan Nagappan, GAAR Provisions: The
- Discuss Indo-Mauritius Need for Internationally Accepted Restrictions on Application, Asia-
Treaty DTAA, Protocol, Pacific Tax Bulletin, 2018 (Volume 24), No. 1, pp.1-10.
and its implications - Kinshuk Jha, “The new face of tax notoriety”, The Hindu, available at
- Discussion on Denial of http://www.thehindu.com/opinion/op-ed/The-new-face-of-tax-
Benefits Clauses under notoriety/article15000827.ece

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 JINDAL GLOBAL LAW SCHOOL

WEEK TOPIC ESSENTIAL READING

DTAAs - Deloitte, General Anti-Avoidance Rules (GAAR) India and
- Need and impact of International Experience, 2017, Electronic copy available at
GAAR https://www2.deloitte.com/content/dam/Deloitte/in/Documents/
- Discussion on Base tax/in-tax-gaar-india-and-international-experience-noexp.pdf
Erosion Profit Shifting
(BEPS) Action Plan

12 Transfer Pricing (TP): Key MODULE 7:

Concepts (1 lecture) - BDO India, Transfer Pricing Prism 2017, Section A, Electronic copy

- An overview of available at https://www.bdo.in/getmedia/ef574828-5222-4962-aca5-

concepts under Section 4bfa97fe1b62/Transfer-Pricing.pdf.aspx

92 A to E -

- TP as an anti-tax
avoidance measure
- TP Documentation:
requirements and
penalties
- Advance Pricing
Agreements
Dispute Resolution
13 MODULE 8:
Mechanisms
- Traditional litigation / - Mukesh Butani, Tax Dispute Resolution Challenges and Opportunities

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 JINDAL GLOBAL LAW SCHOOL

WEEK TOPIC ESSENTIAL READING

appellate framework for India, LexisNexis, 2016 (New Delhi), pp.113-142.
- AAR and its role. - Columbia Sportswear Company v DIT, Bangalore (Special Leave
- Settlement Commission Petition (C) No. 31543 of 2011);
– scope and utility P-9 of 1995, In re [1996] 220 ITR 0377;
- Dispute Resolution - Instrumentarium Corporation Finland- 272 ITR 499;
Panel – scope and - Airport Authority of India 299 ITR 102;
review of performance - L S Cables Ltd. v. Director of Income-tax, A.A.R. No. 858-861 of 2009;
- Faceless Assessment - Tiger Global International II Holdings, Mauritius, AAR No. 04/2019
Scheme & Tax Amnesty order dated 26.03.2020
Scheme [Vivad Se - Daksha Baxi and Surajkumar Shetty, Indian Tax measures to counter
Vishwas Scheme] COVID-19 impact: How do they compare with OECD’s suggestions?,
April 2020, tax.cyrilamarchandblogs.com, Electronic copy available at
https://tax.cyrilamarchandblogs.com/2020/04/indian-tax-measures-
to-counter-covid-19-impact-how-do-they-compare-with-oecds-
suggestions/

Digital Taxation
14 MODULE 9:
- Importance of Digital - Shreya Rao, The Indian Equalisation Levy: Inelegant But Not
Taxation and Unexpected, NLS Business Law Review, Volume 2, p. 25-48, 2016.
limitations of source - Rashmin Sanghvi, Digital Taxation-a holistic view, 1 st edition (New
rule/PE in DTAAs Delhi, Taxmann, 2019), Chapters 1-5

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 JINDAL GLOBAL LAW SCHOOL

WEEK TOPIC ESSENTIAL READING

- Taxation of - ITO vs. Right Florists Pvt Ltd (ITAT Kolkata) [2013 25 ITR 639 (Kol)]
Cryptocurrencies/Virtu - Mastercard Asia Pacific Pte. Ltd. Vs Union of India & Ors. W.P.(C)
al Digital Assets 10944/2018 CM APPL. 17413/2020 LTD. CM APPL. 17940/2020
- Equalization Levy and
its Future
- Tax implications
through the Significant
Economic Presence
Test/Digital PE
- Global Minimum
Corporate Tax Rate
Introduction to Goods
15 MODULE 10:
and Services Tax (GST)
- Malini Chakravarty, GST Answers to some basic questions, Centre for
- Background of GST.
Budget Governance and Accountability, Electronic copy available at
- Overview of GST
http://www.cbgaindia.org/primers-manual/gst-answers-basic-
Constitutional
questions/
Amendment
- Varun Kannan and Prashant Shukla, Analysing the Working of the GST
- The role and importance
Council from the Perspective of Fiscal Autonomy of the States,
of GST Council
Electronic copy available at
- GST levies (CGST, SGST
http://www.indialawjournal.org/analysing-the-working-of-gst-
and IGST, GST
council.php

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 JINDAL GLOBAL LAW SCHOOL

WEEK TOPIC ESSENTIAL READING

Compensation Cess) - Rav Pratap Singh, Constitution of Tax: A Tale of Four Constitutional
- GST Tax slabs Amendments, (Oakbridge 2021), Chapter 5 ‘Dawn of the Grand
Bargain: Enshrining Goods and Service Tax in the Constitution’
- Mohit Minerals v Union of India 2022 SCC OnLine SC 657

15 REVISION

READINGS FOR THE COURSE

Essential Readings:

 Systematic Approach to Income Tax, (2019), 42nd edition, Ed, by Dr. Girish Ahuja & Dr. Ravi Gupta

 Principles of Taxation Law (2023 Edition), by Dr. Girish Ahuja & Dr. Ravi Gupta

Supplementary Readings:

 Parthasarathi Shome, Taxation Principles and Applications - A Compendium, Lexis Nexis, (2014) 1st
Edition

 Corporate Tax Planning and Business Tax Procedures, (2019), 23rd edition, Ed, Taxmann by Dr. Vinod Kr.
Singhania and Dr. Monica Singhania

 Roy Rohatgi, Basic International Taxation (Vol. I and II), (2007), 2nd Edition, Taxmann Publications

 Transfer Pricing: The Indian Landscape: Two Decades On, Mukesh Butani

 Introduction to Taxation, First Edition, Ramamurthy. S

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Scholarly Articles:

 Niranjan, V., "Interstate Trade and Commerce: The Doctrine of Proportionality Reaffirmed" [2008] INJlConLaw 7;
(2008) 2 Indian Journal of Constitutional Law 192

 Shreya Rao, The Indian Equalisation Levy: Inelegant But Not Unexpected, NLS Business Law Review, Volume 2, p.
25-48, 2016

 Sujit Choudhry, Madhav Khosla, and Pratap Bhanu Mehta (eds.) The Oxford Handbook of the Indian Constitution,
Chapter 27, Inter-State Trade, Commerce and Intercourse, pp.486-501.

 Khagesh Gautam, "Taxing Offshore Transactions in India and the Territoriality Clause - A Case for Substantial
Constitutional Limitations on Indian Parliament's Power to Retrospectively Amend the Income Tax Act",
INTERNATIONAL TAX JOURNAL (Wolters Kluwer, CCH), July-August 2014, 19-34.

 Ashrita Prasad Kotha, Place of Effective Management Test in the Income Tax Act, 1961: Is It The Right Way
Forward?, 8 NUJS L. Rev 13 (2015)

 Kinshuk Jha, The new face of tax notoriety, The Hindu, available at http://www.thehindu.com/opinion/op-ed/The-
new-face-of-tax-notoriety/article15000827.ece

 Kelkar Committee Report of the Task Force on Direct Taxes, “Economics of Tax Incentives”, 2002, pp.120-127.

 Promoting Budget Transparency Through Tax Expenditure Management: A Report on Country Experience for Civil
Society Advocates, pp.35-44.

 Reuven S. Avi-Yonah, Double Tax Treaties: An Introduction, pp.1-15, Electronic copy available at
http://ssrn.com/abstract=1048441.

 Malini Chakravarty, GST Answers to some basic questions, Centre for Budget Governance and Accountability,
Electronic copy available at http://www.cbgaindia.org/primers-manual/gst-answers-basic-questions/

 Varun Kannan and Prashant Shukla, Analysing the Working of the GST Council from the Perspective of Fiscal
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Autonomy of the States, Electronic copy available at http://www.indialawjournal.org/analysing-the-working-of-

gst-council.php

 Paranjoy Guha Thakurta and Shinzani Jain, Thin Dividing Line India Mauritius and Global Illicit Financial Flows,
Penguin Random House India, 2017, New Delhi, pp. 37-65

 DP Sengupta and Kavita Rao, Direct Taxes Code and Taxation of Agricultural Income: A Missed Opportunity,
Economic and Political Weekly, vol xlvii no 15, pp.51-60.

 Mukesh Butani, Tax Dispute Resolution Challenges and Opportunities for India, LexisNexis, 2016 (New Delhi),
pp.113-142.

 Shashwat Sharma and Meyyappan Nagappan, GAAR Provisions: The Need for Internationally Accepted
Restrictions on Application, Asia-Pacific Tax Bulletin, 2018 (Volume 24), No. 1, pp.1-10.

Additional Readings:

 Granville Austin, The Indian Constitution Cornerstone of a Nation, 14th imp. (New Delhi, Oxford University Press
2009), Chapter 9.

 Pratik Datta, Shefali Malhotra and Shivangi Tyagi, “Judicial Review and Money Bills” NUJS Law Review, Volume
10 Issue 2 (2017)

 Kinshuk Jha, The Jurisprudence of Taxpayer Rights in India: An Evolutionary Tale in Direct Taxation, Vol. 40,
Issue 3, Liverpool Law Review (2019)

Statutory References:

● Income-tax Act, 1961

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