Tax Law I

Tax Law-I 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.