Principles of Taxation Law

This 2nd Reprint Edition (2025) of Principles of Taxation Law, authored by Dr. Girish Ahuja, Dr. Ravi Gupta, and CA Kriti Chawla, serves as a comprehensive and authoritative resource for LL.B. students across all Indian universities, as well as legal practitioners, academicians, and professionals engaged in taxation.

The book presents a well-structured and critical analysis of taxation law, supported by relevant judicial pronouncements from the Supreme Court and various High Courts. It balances theoretical understanding with practical application, making it a valuable aid for both academic study and professional reference.

The content spans the full scope of taxation law, including:

• Exhaustive treatment of the principles, concepts, and provisions of taxation

• Analysis of the different heads of income and computation of taxable income with illustrations

• Clear exposition of exemptions, deductions, set-off, and carry forward of losses

• Coverage of assessment procedures, appeals, revisions, penalties, and prosecutions

• Special focus on GST provisions and their interplay with other taxation laws

• Discussions on constitutional aspects and legislative powers relating to taxation

• Inclusion of landmark judgments for better conceptual clarity

• Illustrations, charts, and examples for easy comprehension

This edition is particularly suitable for:

• LL.B. students preparing for university examinations

• Aspirants for judicial and competitive examinations requiring taxation knowledge

• Legal practitioners seeking a consolidated reference on taxation law

• Chartered accountants, company secretaries, and cost accountants dealing with tax matters

• Academicians teaching taxation in law, commerce, and management courses

Whether used in classrooms, offices, or exam halls, this updated edition provides both academic depth and practical utility, making it a one-stop guide to the principles and application of taxation law in India.