Taxation Law - Notes, Case Laws And Study Material

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The series covers all important topics and case studies related to taxation law, making it a valuable resource for those looking to deepen their knowledge. Whether you are a student seeking to improve your academic performance or a legal professional seeking to stay up-to-date with the latest developments in this field, Legal Bites is an indispensable resource. With a commitment to quality and excellence, Legal Bites provides insightful study materials that are sure to be helpful for anyone seeking to enhance their understanding of taxation law.

Taxation Law - Notes, Case Laws And Study Material

Module I: General Perspective

1.  History of Taxation in India
2. Constitutional Basis of Power of Taxation

Module II: Income Tax

1. Basic Concepts of  Income Tax
2. Residential Status

Module III: Income & Capital Gains

1. Income exempt from tax
2. Income from Salaries
3. Income from House Property
4. Capital Gains
5. Income from Other Sources

Module IV: Assessee

1. Income of other persons included in assesee’s total income
2. Set off and carry forward of losses
3. Deductions from gross total Income

Module V:  Agricultural Income, Assessment, HUF 

1. Taxability of Agricultural income
2. Special provisions governing the assessment of firms and Association of persons
3. Tax treatment of HUF
4. Assessment of charitable trusts
5. Assessment of Co-operative Societies

6. Assessment Procedure –Meaning and kind

Module VI: Income Tax Authorities

1. Income Tax Authorities- hierarchy
2. Powers and Functions

Module VII: Important Provisions of Income Tax Act

1. Provisions of the Income tax Act relating to Survey, Search and Seizure
2. Refund of excess payment of tax
3. Interest payable by assessee / Government

 Module VIII: Settlement of Cases

1. Penalties and Prosecution
2.  Appeals and Revision

Module IX: Procedure & Benefits of GST

1. Taxes to be subsumed after GST
2. Benefits of GST
3. Components of GST
   
4. Governance and Administration under GST: Roles, Responsibilities, and Roadblocks
5. Levy of and Exemption from tax under GST
6. Registration Procedure under GST

Other articles

1. Permanent Establishment Not a Prerequisite for Taxation of Non-Resident Companies

2. Is Tax Applicable to Materials Used for Printing Lottery Tickets? Legal Insights
3. Does Section 54 of the CGST Act Permit Refund of Unutilized ITC on Business Closure?
4. Is Continuation of Prosecution Meaningful Without Finding of Wilful Tax Evasion?
5. Can Different Wings of the Same GST Department Initiate Separate Proceedings for the Same Tax Period?
6. Can a Taxpayer Be Issued a Notice Under Section 148 of the Income Tax Act Without Proper Reasons?
7. Can GST Demands Be Challenged Without Filing an Appeal?
8. Types of Taxes in India and their Functioning
9. Input Tax Credit in India
10. Interpretation of Tax Statutes | Explained

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