Description

Tax, Constitution and the Supreme Court: Analysing the evolution of taxation law in India

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 & 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. 

About the Author:
Karthik Sundaram, is an independent advocate practicing in the Madras High Court, with over a decade of experience in the field of taxation. He extensively focuses on Indirect tax litigation including Customs, GST, erstwhile Service Tax, VAT, Excise, and, Trade Policy & Anti-dumping related measures. He has and continues to be involved in various high-stake tax disputes at the Tribunal and High Court level for various Fortune 500 companies, large MNCs, and, Indian businesses. Karthik has a significant number of articles on taxation to his credit and is a regular speaker at various conferences/seminars across India on the topic of taxation.

More Details about Tax, Constitution and the Supreme Court

General Information  
Author(s)Karthik Sundaram
PublisherOakbridge Publishing Pvt Ltd
ISBN9788193917183
BindingPaperback
LanguageEnglish
Publish YearJanuary 2019