Tax, Constitution and the Supreme Court

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 second edition of the book incorporates a new chapter on the constitutional aspects of the Goods and Services Tax, and examines the impact of the amendments in Constitution on the concepts of federalism and the demarcation between executive and legislative functions. 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. 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 useful for judges, practitioners, law firms, chartered accountants, tax consultants, academicians, students, and law schools.