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Course Manual Taxation
Course Manual Taxation
Course Manual
1. COURSE OVERVIEW:
Taxation is the means for the government to earn revenue and thus a study of the
Constitutional framework on taxation becomes important. Along with this, an analysis of the
different laws enacted in exercise of these powers with their safeguards and remedies sheds
light on the mechanics of the taxation by the Union and the States.
2. COURSE COVERAGE:
This course is designed in a manner to cover the following topics of Taxation Laws, namely
b) Additional Texts:
Palkivala, N.A. (1999), The Law & Practice of Income Tax, Nagpur: Wadha
Publication.
c) Other readings:
Jain, Narayan (2004) How to Handel Income Tax Problems, Book Corporation.
Iyengar, Sampath (1998), Law of Income Tax New Delhi, Bharath Law House.
Palkivala, N.A. (1999), The Law & Practice of Income Tax, Nagpur: Wadha
Publication.
V. Ramachandran & T.A. Ramakrishnan (eds.) (2000), A.N. Aiyar’s Indian Tax
Laws, Chennai: Company Law Institute of India Pvt. Ltd.
Pedagogical Assessment
Technique/s criteria
Additional Readings/
Session Used (based on
Topics & Issues Assignments/Websites/Links
(s) specific
to online resources
Pedagogical
Technique)
MODULE 1: General Principles of Taxation Laws
1. History and Lecture
Development of
Tax Laws in
India.
2. History and Case Bhagwan Das Jain v Union of Based on
Development of Presentation India (1981) 128bITR 315 discussion
Tax Laws in (SC)
India.
3. History and Lecture
Development of
Tax Laws in
India.
4. History and Case CIT v Harprasad & Co. Ltd. Based on
Development of Presentation (1975) 99 ITR 118 (SC) discussion
Tax Laws in
India.
5. Fundamental Lecture
Principles
relating to Tax
Laws.
6. Fundamental Lecture
Principles
relating to Tax
Laws.
7. Fundamental Lecture Assignment: Write a note on Based on
Principles what is Income? assignment
relating to Tax
Laws.
8. Fundamental Case CIT v Hind Construction Ltd. Based on
Principles Presentation (1972) 83 ITR 211 (SC) discussion
relating to Tax
Laws.
9. Taxing power Lecture
and
constitutional
limitations.
10. Distinction Lecture
between: Tax,
Fee and Cess.
11. Tax avoidance Lecture Assignment: What is the Based on
and Tax evasion. difference between Tax assignment
avoidance and Tax evasion.
12. Tax avoidance Case Vodafone International Based on
and Tax evasion Presentation Holdings B.V. v UOI (2012) 6 discussion
SCC 613
Module II: Basic concepts of Income Tax
13. What is Income, Lecture Income Tax Act, 1961
14. What is Income, Lecture
15. Previous Year, Lecture
Assessment
Year, Person,
Assesee
16. Previous Year, Lecture
Assessment
Year, Person,
Assesee
17. Total Income Lecture
18. Total Income Lecture
19. Residential status Lecture
20. Residential status Lecture
21. Residential status Case Subbaya Chettiar v CIT (1951) Based on
Presentation 19 ITR 168 (SC) discussion
22. Heads of Income: Lecture
Salaries.
23. Heads of Income: Lecture
Salaries.
24. Heads of Income: Lecture
Salaries.
25. Heads of Income: Case Ram Prasad v CIT (1972) 86 Based on
Salaries. Presentation ITR 112 (SC) discussion
26. Heads of Income: Lecture
Income from
House Property.
27. Heads of Income: Case R.B. Jodha Mal Kuthiala v CIT Based on
Income from Presentation (1971) 3 SCC 369 discussion
House Property.
28. Heads of Income: Lecture
Income from
Business or
Profession
29. Heads of Income: Case Albemic Chemical Works Co. Based on
Income from Presentation Ltd. V CIT (1989) 177 ITR discussion
Business or 377 (SC)
Profession
30. Heads of Income: Lecture
Capital Gains
31. Heads of Income: Case N. Bagavathy Ammal v CIT JT Based on
Capital Gains Presentation 2003 (1) SC 363 discussion
32. Heads of Income: Lecture
Income from
Other sources.
33. Heads of Income: Case Tuticorin Alkali Chemicals & Based on
Income from Presentation Fertilizers Ltd. V CIT (1977) discussion
Other sources. 227 ITR 172 (SC)
34. Income not Lecture
included in the
Total Income.
35. Deductions Lecture
provided under
the Income Tax
Act, 1961.
36. Income Tax Lecture
Authorities:
Power and
Functions
37. Filing of returns Lecture
and procedure for
assessment.
38. Offences and Lecture
Penal Sanctions
provided under
the Income Tax
Act, 1961
39. Offences and Lecture Assignment: Briefly explain Based on
Penal Sanctions the offence and penalties assignment
provided under provided under the Income Tax
the Income Tax
Act, 1961
Act, 1961
Module III: Goods and Service Tax
40. Meaning and Lecture GST Act, 2017
importance of
Goods and
Service
Tax(GST)
41. Meaning and Lecture
importance of
Goods and
Service
Tax(GST)
42. Meaning and Lecture
importance of
Goods and
Service
Tax(GST)
43. Meaning and Lecture
importance of
Goods and
Service
Tax(GST)
Components P/S/V CT A C EE
Weightage (%) 10 10 5 5 70
9. Components to Choose From – MOOCS, Day with Expert, Case Study, Teach Back,
Quiz, Mini Survey, Simulation/Games, Brain Storming/Argumentation, Flipped
Classroom. However, this list is not exhaustive. Faculty may use any other suitable
pedagogical technique to ensure optimal learning.
Learning Outcome/s:
Q1: Briefly discuss the growth and development of Taxation Laws in India.
Q2: Write a critical note on the taxing powers and limitations provided under the Constitution
of India.
Q3: What is the difference between Tax, Fee and Cess
Q4: Distinguish between Tax Avoidance and Tax Evasion.
Learning Outcome/s:
Q1: Briefly discuss Income, Previous Year, Assessment Year, Person, Assesee and Total
Income:
Q2: Write a critical note on Residential status and the incidence of tax.
Q3: For income to be included under the head salaries it is essential that there be an employee
employer relationship. Explain
Q4. How is income calculated under the head income from house property?
Q5. Distinguish between Revenue expenditure and Capital expenditure.
Q6: What are capital assets and how is income from capital gains computed?
Q7. Income from other sources includes all incomes that do not come under any of the
preceding heads of income. Comment.
Q8. Write a note on Agricultural income.
Learning Outcome/s: