Introduction to Taxation: A Textbook for Law Students

A concise, comprehensible, and curated textbook on the law of taxation in India, encompassing the fundamental principles of taxation, constitutional basis for the levy of taxes, the law of income tax, the law of goods and services tax, and the law relating to the levy of customs duties.

The unique features of the text book, which make it an invaluable resource for students of law, are:

• Expert guidance from the doyens of tax law on the study and practice of the different tax specialties
• Comprehensive overview of the three major tax enactments
• Emphasis on a case-law-oriented method of study
• Succinct chapters offering clear explanations of complex tax concepts
• Innovative presentation to foster accessibility and ease of study

Review

What is particularly interesting is that the book presents to law students not just a
well-researched commentary on the three major tax legislations in India - the Income
Tax Act, the Goods and Services Tax Act, and the Customs Act - but also presents
lucidly and simply the constitutional basis for taxation in India. The book would
certainly be of great assistance to law students and also to young practitioners who are
interested in the subject, and would be a valuable additional to the libraries of law
schools across the country.

- Mr. K. K. Venugopal
Senior Advocate