Tax Law - I

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Description
Tax Law-1 deals with the legislative policy on income tax law, and incorporates various relevant judicial pronouncements of the Income-tax Act, 1961. A reasonably inclusive approach has been followed while designing the structure of this book, and is framed while keeping the Bench, Bar, and law students in mind. Principles of taxation, legislative tools of taxation, and procedural complexities have been given due attention to make this book useful for non-law professionals, such as CA and CS. It aims to provide a comprehensive coverage on the law of taxation by critical analysis of general principles, procedural rules and various other provisions of the Income-tax Act, 1961
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Contents
1.    Introduction to Income Tax Law
2.    Income Tax : Basic Concepts
3.    Agricultural Income
4.    Residential Status
5.    Heads of Income : Salaries
6.    Heads of Income : Income from House Property
7.    Heads of Income : Profits and Gains from Business or Profession
8.    Heads of Income : Capital Gains
9.    Heads of Income : Income From other Sources
10.  Clubbing of Income
11.  Income Exempted from Tax
12.  Income Tax Authorities : Authorities, Powers and Functions
13.  Miscellaneous
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Author's Details
Dr. Girjesh Shukla is presently working at DrShakuntala Misra National Rehabilitation University, Lucknow. He completed his LL B from the University of Allahabad, and LL M and Ph D from the University of Delhi. He has served various academic institutions including Campus Law Centre, University of Delhi; Vivekananda Institute of Professional Studies, New Delhi; National University of Study and Research in Law, Ranchi; and Symbiosis Law School, Noida. He teaches various subjects including taxation, criminal law, and criminal procedure. He has written numerous articles, research papers on socio-legal aspects in various national and international journals. He has authored four text/research books and has contributed to various research projects including the prestigious Supreme Court Restatement of Laws: Public Interest Litigation.
Mahima V. Tiwari has completed her B Com. and M Com. from the University of Mumbai. She did a postgraduate diploma in Financial Management (PGDFM) from the Institute of Management and Professional Studies, 'Mumbai. With her growing interest in subjects like corporate laws and taxation, she opted for LL B from the University of Mumbai (2010), and later did LL M (2012) with specialisation in taxation from the same university. She has vast experience in dealing with taxation-related matters at I the High Court of Mumbai, and othertribunals.