Principles of Taxation Law


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Book NamePrinciples of Taxation Law
AuthorDr. Girish Ahuja, Dr. Ravi Gupta & CA Kriti Chawla
PublisherCommercial Law Publishers
Edition2nd edn., 2024


Explore the intricacies of taxation with “Principles of Taxation Law,” authored by Dr. Girish Ahuja, Dr. Ravi Gupta & CA Kriti Chawla. This comprehensive resource, now in its 2nd edition (2024), delves into the nuances of tax law, constitution, and interpretation of tax statutes. For a limited time, enjoy a generous 17% discount and free shipping. With 630 pages of invaluable content, this book covers a wide range of topics, including direct taxation, income computation, tax authorities, penalties, GST, and more. The ISBN is 9789356039667, and it’s published by Commercial Law Publishers, making it an indispensable reference for students, professionals, and enthusiasts in the field of taxation.

Detailed Contents

Chapter NumberContentPage Number
Chapter 1Introduction to Tax Law3
Chapter 2Taxes and Constitution10
Chapter 3Interpretation of Tax Statute14
Chapter 4Basic Concepts of Direct Taxation24
Chapter 5Scope of Total Income & Residential Status [Sections 5 to 9B]51
Chapter 6Computation of Total Income and Tax Liability [Sections 14, 14A, 288A and
Chapter 7Income under the Head “Salaries” [Sections 15 to 17]94
Chapter 8Income under the Head “Income from House Property” [Sections 22 to
Chapter 9Income under the Head “Profits and Gains of Business or Profession”
[Sections 28 to 44D]
Chapter 10CIncome under the Head “Capital Gains” [Sections 45 to 55A]235
Chapter 11Income under the Head “Income from Other Sources” [Sections 56 to 59]335
Chapter 12Income of Other Persons Included in Assessee’s Total Income (Clubbing
of Income) [Sections 60 to 65]
Chapter 13Set off or Carry Forward and Set off of Losses [Sections 70 to 80]361
Chapter 14eductions to be made in Computing Total Income [Sections 80A to
80U (Chapter VIA)]
Chapter 15Agricultural Income & its Tax Treatment [Sections 2(1A) and 10(1)]401
Chapter 16Return of Income [Sections 139 to 140A]406
Chapter 17Appeals and Revision [Sections 246 to 264]428
Chapter 18Penalties448
Chapter 19Income Tax Authorities [Sections 116 to 119]457
Chapter 20Double Taxation Relief [Sections 90, 90A and 91]471
Chapter 21Tax Avoidance and Tax Evasion488
Chapter 22Special Provisions Relating to Avoidance of Tax Introduction to Transfer Pricing (Transfer Pricing Provisions for International Transactions and Other Provisions relating to Avoidance of Tax) [Chapter X, Sections 92 to 92F, 93, 94A, 94B]499
Chapter 23Introduction of Goods and Services Tax (GST)545
Chapter 24Levy and Collection (Taxable Event)561
Chapter 25Supply under GST471
Chapter 26Taxability of Composite and Mixed Supply591
Chapter 27Composition Levy (Composition Scheme)595

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