AMITY UNIVERSITY HARYANA

Amity Education Valley, Gurgaon (Manesar)

Course Manual

Name of Institution: Amity Law School

Programme: BA LL. B / BBA LL. B /BCom LL. B - VIII Semester
Batch – 2017-2022

Subject :Taxation Law Course code: LAW

Faculty Name: Monica Yadav Semester: VIII

Designation: Assistant Professor Email:myadav@ggn.amity.edu

1. COURSE OVERVIEW:

Taxation is the means for the government to earn revenue and thus a study of the
Constitutional framework on taxation becomes important. Along with this, an analysis of the
different laws enacted in exercise of these powers with their safeguards and remedies sheds
light on the mechanics of the taxation by the Union and the States.

2. COURSE COVERAGE:
This course is designed in a manner to cover the following topics of Taxation Laws, namely

Module I: General Principles of Taxation Laws

Module II: Basic concepts of Income Tax

Module III: Goods and Service Tax

3. Learning Outcomes: (of the Course)

 To identify the Taxation Laws in India.

 To Understand the need of Tax and difference between Direct and Indirect Taxes.
 To study the basis of imposing Tax on various heads of Income and the role of Incame
Tax Authorities.
4. At the end of the course students will be able to: (Definitive Outcomes)
At the end of the course students will:

 Be well versed with the Laws related to Taxation in India

 Be able to apply the Laws.

5. Resources: (APA Style)

a) Main text:

 Taxation Laws: Kailash Rai

 Dr. Vinod K. Singhania & Dr. Kapil Singhania, Direct Taxes Law and Practice,
Taxmann Publications Pvt. Ltd.; 57th Edition edition (2017)
 Vashishtha Chaudhary Ashu Dalmia Shaifaly Girdharwal, GST - A Practical
Approach.

b) Additional Texts:
 Palkivala, N.A. (1999), The Law & Practice of Income Tax, Nagpur: Wadha
Publication.

c) Other readings:

 Jain, Narayan (2004) How to Handel Income Tax Problems, Book Corporation.
 Iyengar, Sampath (1998), Law of Income Tax New Delhi, Bharath Law House.
 Palkivala, N.A. (1999), The Law & Practice of Income Tax, Nagpur: Wadha
Publication.
 V. Ramachandran & T.A. Ramakrishnan (eds.) (2000), A.N. Aiyar’s Indian Tax
Laws, Chennai: Company Law Institute of India Pvt. Ltd.

6. Detailed Session Plan:

7. Total No of Sessions – 60

Pedagogical Assessment
Technique/s criteria
Additional Readings/
Session Used (based on
Topics & Issues Assignments/Websites/Links
(s) specific
to online resources
Pedagogical
Technique)
MODULE 1: General Principles of Taxation Laws
1. History and Lecture
Development of
Tax Laws in
India.
2. History and Case Bhagwan Das Jain v Union of Based on
Development of Presentation India (1981) 128bITR 315 discussion
Tax Laws in (SC)
India.
3. History and Lecture
Development of
Tax Laws in
India.
4. History and Case CIT v Harprasad & Co. Ltd. Based on
Development of Presentation (1975) 99 ITR 118 (SC) discussion
Tax Laws in
India.
5. Fundamental Lecture
Principles
relating to Tax
Laws.
6. Fundamental Lecture
Principles
relating to Tax
Laws.
7. Fundamental Lecture Assignment: Write a note on Based on
Principles what is Income? assignment
relating to Tax
Laws.
8. Fundamental Case CIT v Hind Construction Ltd. Based on
Principles Presentation (1972) 83 ITR 211 (SC) discussion
relating to Tax
Laws.
9. Taxing power Lecture
and
constitutional
limitations.
10. Distinction Lecture
between: Tax,
Fee and Cess.
11. Tax avoidance Lecture Assignment: What is the Based on
and Tax evasion. difference between Tax assignment
avoidance and Tax evasion.
12. Tax avoidance Case Vodafone International Based on
and Tax evasion Presentation Holdings B.V. v UOI (2012) 6 discussion
SCC 613
Module II: Basic concepts of Income Tax
13. What is Income, Lecture Income Tax Act, 1961
14. What is Income, Lecture
15. Previous Year, Lecture
Assessment
Year, Person,
Assesee
16. Previous Year, Lecture
 Assessment
Year, Person,
Assesee
17. Total Income Lecture
18. Total Income Lecture
19. Residential status Lecture
20. Residential status Lecture
21. Residential status Case Subbaya Chettiar v CIT (1951) Based on
Presentation 19 ITR 168 (SC) discussion
22. Heads of Income: Lecture
Salaries.
23. Heads of Income: Lecture
Salaries.
24. Heads of Income: Lecture
Salaries.
25. Heads of Income: Case Ram Prasad v CIT (1972) 86 Based on
Salaries. Presentation ITR 112 (SC) discussion
26. Heads of Income: Lecture
Income from
House Property.
27. Heads of Income: Case R.B. Jodha Mal Kuthiala v CIT Based on
Income from Presentation (1971) 3 SCC 369 discussion
House Property.
28. Heads of Income: Lecture
Income from
Business or
Profession
29. Heads of Income: Case Albemic Chemical Works Co. Based on
Income from Presentation Ltd. V CIT (1989) 177 ITR discussion
Business or 377 (SC)
Profession
30. Heads of Income: Lecture
Capital Gains
31. Heads of Income: Case N. Bagavathy Ammal v CIT JT Based on
Capital Gains Presentation 2003 (1) SC 363 discussion
32. Heads of Income: Lecture
Income from
Other sources.
33. Heads of Income: Case Tuticorin Alkali Chemicals & Based on
Income from Presentation Fertilizers Ltd. V CIT (1977) discussion
Other sources. 227 ITR 172 (SC)
34. Income not Lecture
included in the
Total Income.
35. Deductions Lecture
provided under
the Income Tax
 Act, 1961.
36. Income Tax Lecture
Authorities:
Power and
Functions
37. Filing of returns Lecture
and procedure for
assessment.
38. Offences and Lecture
Penal Sanctions
provided under
the Income Tax
Act, 1961
39. Offences and Lecture Assignment: Briefly explain Based on
Penal Sanctions the offence and penalties assignment
provided under provided under the Income Tax
the Income Tax
Act, 1961
Act, 1961
Module III: Goods and Service Tax
40. Meaning and Lecture GST Act, 2017
importance of
Goods and
Service
Tax(GST)
41. Meaning and Lecture
importance of
Goods and
Service
Tax(GST)
42. Meaning and Lecture
importance of
Goods and
Service
Tax(GST)
43. Meaning and Lecture
importance of
Goods and
Service
Tax(GST)

44. GST Slabs and Lecture

valuation
45. GST Slabs and Lecture
valuation
46. GST Slabs and Lecture
valuation
47. GST Slabs and Lecture
 valuation
48. GST Slabs and Lecture
valuation
49. GST Slabs and Case
valuation Presentation
50. Offences and Lecture
Penalties.
51. Offences and Lecture
Penalties.
52. Offences and Lecture
Penalties.
53. Offences and Case
Penalties. Presentation
54. Offences and Lecture Assignment: Briefly explain
Penalties. the offence and penalties
provided under the GST Act,
2017
55. Criticisms and Lecture
limitations of
GST
56. Criticisms and Lecture
limitations of
GST
57. Criticisms and Case
limitations of Presentation
GST
58. Criticisms and Case
limitations of Presentation
GST
59. Criticisms and Case
limitations of Presentation
GST
60. Criticisms and Case
limitations of Presentation
GST

8. Assessment Scheme (more columns may be added for assessment):

Components P/S/V CT A C EE
Weightage (%) 10 10 5 5 70
9. Components to Choose From – MOOCS, Day with Expert, Case Study, Teach Back,
Quiz, Mini Survey, Simulation/Games, Brain Storming/Argumentation, Flipped
Classroom. However, this list is not exhaustive. Faculty may use any other suitable
pedagogical technique to ensure optimal learning.

10. Detailed Session Plan:

Module I: General Principles of Taxation Laws

 History and Development of Tax Laws in India.

 Fundamental Principles relating to Tax Laws.
 Taxing power and constitutional limitations.
 Distinction between: Tax, Fee and Cess.
 Tax avoidance and Tax evasion.

Learning Outcome/s:

 To understand the History and Development of Tax Laws in India.

 To study Taxing power and Constitutional limitations.
 To Study the distinction between: Tax, Fee and Cess.
 To familiarize the students with the Fundamental Principles relating to Tax Laws.

Question(s) for discussion in class:

Q1: Briefly discuss the growth and development of Taxation Laws in India.
Q2: Write a critical note on the taxing powers and limitations provided under the Constitution
of India.
Q3: What is the difference between Tax, Fee and Cess
Q4: Distinguish between Tax Avoidance and Tax Evasion.

Module II: Basic concepts of Income Tax

Learning Outcome/s:

 To understand the concept of Income, Previous Year, Assessment Year, Person,

Assesee and Total Income:
 To understand the concept of Residential status and incidence of Tax;
 To study the Various Heads of Income:
 Salaries
 Income from House Property
  Income from Business or Profession
 Capital Gains
 Income from Other sources.
 To familiarize the students with the Income not included in the Total Income and
deductions provided under the Income Tax Act, 1961.
 To study the Power and Functions of the Income Tax Authorities: Offences and Penal
Sanctions provided under the Income Tax Act, 1961.

Question(s) for discussion in class:

Q1: Briefly discuss Income, Previous Year, Assessment Year, Person, Assesee and Total
Income:
Q2: Write a critical note on Residential status and the incidence of tax.
Q3: For income to be included under the head salaries it is essential that there be an employee
employer relationship. Explain
Q4. How is income calculated under the head income from house property?
Q5. Distinguish between Revenue expenditure and Capital expenditure.
Q6: What are capital assets and how is income from capital gains computed?
Q7. Income from other sources includes all incomes that do not come under any of the
preceding heads of income. Comment.
Q8. Write a note on Agricultural income.

Module III: Goods and Service Tax

Learning Outcome/s:

 To study the meaning of GST

 To understand the need and importance of GST
 To familiarize the students with GST valuation and what are the various slabs of GST.
 To study the offences and penalties under the GST Act, 2017.
 To discuss the limitations of GST.

Question(s) for discussion in class:

 What do you understand by GST.

 Critically examine the need and justification of replacing the existing indirect taxes
with GST.
 Enumerate the offences and penalties provided under the GST Act, 2017.