NATIONAL LAW UNIVERSITY DELHI

SECTOR-14, DWARKA NEW DELHI-110078

Format for the Course Presentation

Name of the Taxation Law

Programme Class B.A. LL.B. (Hons.), IV Year –VIII Semester

& Semester

Title of the
Taxation Law
Course & Code
Code Number- 8.2
No.

Dr. Jasper and Prof. Preeti

Faculty Name

The objective of the present course, Taxation, is to discuss the general principles of
both Income Tax Act, 1961 and Goods and Services Tax Act, 2017, such as the

Objectives/Scope meaning of the term, ‘income’ and ‘agricultural income’, along with other important
concepts such as, difference between ‘capital’ and ‘revenue expenditure’. The object
and Learning
is also to discuss the tax principles in the light of emerging issues of wider
Outcome of the ramification such as ‘digital economy’ and ‘taxation’, especially, ‘international

Course taxation’. The Course would also help the students in building themselves as a tax
lawyer, both in litigation and corporate world.

Course Outlines:- Module – 1: Introduction to Income Tax (Essential Principles)

( Module Wise 1. Historical background of origin of Income Tax Act, 1961

with Essential & 1.1 Constitution and Tax, Article 245, Lists I and II

Suggested 1.2 Interpretation of Tax Statues, Definition of Income [Section 2(24)]

Reading ) 1.3 Application of Income or Diversion by Overriding Title

1.4 Capital Receipt versus Revenue Receipt, Tests to distinguish (with special reference to
‘Salami’)

1.5 Assessee

1.6 Previous Year (Section 3)

1.7 Assessment Year, Basis of Charge (Receipt, Accrual, and Arise)

1.8 General Scheme of Income Tax Act, 1961

Cases

1. CIT-I, Ludhiana v. Tilak Raj Kalra (2012) 206 Taxman 126

2. CIT v. Sitaldas Tirathdas [1961] 41 ITR 367 (SC)

3. CIT v. Sunil J. Kinariwala [2003] 126 Taxman 161 (SC)

4. Maharaja Chintamani Saran Nath Sah Deo v. CIT [1971] 82 ITR 464 (SC)

Module – 2: Agricultural Income

Meaning of Agricultural Income [Section 2(1A), 10(1)]

Cases

5. Premier Construction Co. Ltd. v. CIT, Bombay City [1948] 16 ITR 380 (PC)

6. Bacha F. Guzdar v. CIT, Bombay, [1955] 27 ITR 1 (SC

7. CIT. v. Benoy Kumar Sahas Roy, [1957] 32 ITR 466 (SC)

8. CIT v. Maddi Venkatasubbayya [1951] 20 ITR 151 (Mad.)

9. Sakarlal Naranlal v. CIT, [1965] 56 ITR 503 (Guj.)

10. CIT v. H.G. Date [1971] 82 ITR 71 (Bom.)

11. K. Lakshmanan & Co. v. CIT [2000] 108 Taxman 167 (SC)

Module – 3: Residence and Scope of Total Income

3.1 Tests for the determination of residential status of an Assessee (Section 6).

3.2 Total income of Assessee (Sections 4 and 5)

3.3 Income deemed to accrue or arise in India (Section 9)

3.4 Place of Effective Management (POEM).

Cases

12. V.V.R.N.M. Subbayya Chettiar v. CIT, [1951] 19 ITR 168 (SC)

13. Narottam and Parekh Ltd. v. CIT, Bom. City, AIR 1954 (Bom.)

14. Vodafone International Services Pvt. Ltd. v. Union of India [2014] 368 ITR 1
(Bom)

Module – 3A Section 10, Trust (Sections 11, 12)

Case

15. ACIT v. Ahmedabad Urban Development Authority, 2023 4 SCC 561

Module – 4: Heads of Income (Sections 14-59)

Heads of Income (Section 14), Rationale for forming these Heads and whether these
Heads are mutually exclusive

Chapter – 4.1 Head A: Salaries

4.1.1 (Sections 15 to 17) Chargeability.

 4.1.2 Meaning of Salary.

4.1.3 Perquisites.

4.1.4 Profits in lieu of salary.

Cases

16. Ram Pershad v. CIT [1972] 86 ITR 122 (SC)

17. CIT v. L.W. Russel [1964] 53 ITR 91 (SC)

{Head B: Omitted by the Finance Act, 1988 with effect from 01.04.1989}

Chapter – 4.2 Head C: Income from House Property

4.2.1 (Sections 22 to 27) Ingredients of section 22.

4.2.2 Annual Value how to be determined.

4.2.3 Deductions under Section 24.

4.2.4 Deemed Owner (Section 27).

Cases

18. CIT, West Bengal v. Biman Behari Shaw, Shebait [1968] 68 ITR
815 (Cal.)

19. East India Housing & Land Development Trust Ltd. v. CIT [1961]
42 ITR 49 (SC)

20. R.B. Jodhamal Kuthiala v. CIT, AIR 1972 SC 126

Chapter – 4.3 Head D: Profits and Gains of Business and Profession

4.3.1 (Sections 28 to 44) Applicability.

4.3.2 Deductions.
4.3.3 Bad Debts.

4.3.4 Business Expenditure – Allowability – Tests of distinctions

between Business Expenditure and Capital Expenditure [Section 37(1)].

Cases

21. B.D. Bharucha v. CIT, [1967] 65 ITR 403 (SC)

22. CIT v. Mysore Sugar Co. Ltd., [1962] 46 ITR 649 (SC)

23. CIT v. Travancore Sugar & Chemicals Ltd., [1973] 90 ITR 307
(Ker.)

24. Empire Jute Co. v. CIT, [1980] 3 Taxman 69 (SC)

25. L.B. Sugar Factory & Oil Mills(P.) Ltd. v. CIT, [1980] 4 Taxman 5
(SC)

26. CIT v. Jalan Trading Co. (Pvt.) Ltd. [1985] 23 Taxman 1 (SC)

27. Bikaner Gypsums Ltd. v. CIT, [1990] 53 Taxman 279 (SC)

28. CIT v. General Insurance Corporation, 2007 (1) SCJ 800

Chapter – 4.4 Head E: Capital Gains

4.4.1 (Sections 45 to 55) Definition of Capital Assets [Section 2(14)].

4.4.2 Short Term Capital Assets [Section 2(42A)].

4.4.3 Short Term Capital Gains [Section 2(42B)].

4.4.4 Long Term Capital Assets and Long Term Capital Gain [Sections
2(29A) and 2(29B)].

4.4.5 Meaning of ‘Transfer’ [Section 2(47)].

4.4.6 Computation (Section 45).

4.4.7 Transactions not amounting to transfer (Sections 46 and 47).

 4.4.8 Mode of computation (Section 48).

4.4.9 Meaning of ‘adjusted’, ‘cost of improvement’ and ‘cost of

acquisition’ (Section 55).

Case

29. N. Bagavathy Ammal v. CIT, Madurai, [2003] 127 Taxman 422

(SC)

30. Principal Commissioner of Income-tax v. Jupiter Capital (P.) Ltd.

[2025] 170 taxmann.com 305 (SC)

Chapter – 4.5 Head F: Income from Other Sources

4.5.1 (Sections 56 to 59)

Case

31. CIT v. Rajendra Prasad Moody [1978] 115 ITR 519 (SC)

Module – 5: Income of Other Persons included in Assessee’s Total Income

1.1 (Sections 60 to 64) Concept of clubbing of income and its justifiability

Cases

32. Philip John Plasket Thomas v. CIT, [1963] 49 ITR 97 (SC)

33. Batta Kalyani v. Commissioner of Income Tax [1985] 20 Taxman 378 (AP)

34. J.M. Mokashi v. Commissioner of Income Tax [1994] 72 Taxman 98 (Bom.)

35. Mohini Thapar v. CIT [1972] 83 ITR 208 (SC)

36. Yashwant Chhajta v. Deputy Commissioner of Income-Tax, Circle Shimla [2013]

214 Taxman 280 (Himachal Pradesh)
Module – 6: Set off, Carry Forward and Set-Off of losses

(Sections 70,71,71A, 71B72,83,74,74A)

Module – 7: Double Taxation Relief and Special Provisions Relating to Avoidance of

Tax

7.1 Sections 90 to 91, 92 and other relevant provisions.

7.2 Permanent Establishment.

7.3 Arm’s Length Price, Transfer Pricing.

Cases

37. Assistant Director of Income-Tax-1, New Delhi v. E-Funds IT Solution Inc.

[2017] 86 taxmann.com 240 (SC)

38. Tiger Global International III Holdings v. Authority For Advance Rulings
(Income-tax) [2024] 165 taxmann.com 850 (Delhi).

Module – 8: Search and Seizure

(Sections 132, 132A, 132B and other relevant provisions)

Cases

39. Pooran Mal v. Director of Inspection (1974) 93 ITR 505 (SC)

40. I.T.O. v. Seth Brothers (1969) 74 ITR 836 (SC)

41. Prabhubhai Vastabhai Patel v. R.P. Meena [2000] 112 Taxman 277 (Guj.)

42. Bapurao v. Assistant Director of Income Tax [2001] 116 Taxman 43 (MP)
43. Union of India v. Vipan Kumar Jain (2003) 260 ITR 1 (SC)

Module – 9: Assessment

(Sections 139, 142, 143, 144, 145(3), 147, 148, 149, 150, 151, 153)

Cases

44. State of Kerala v. C Velkutty (1966) 60 ITR 239 (SC)

45. CIT v. Burlop Dealers Ltd. [1971] 79 ITR 609 (SC)

46. Gemini Leather Stores v. The Income-Tax Officer [1975] 100 ITR 1 (SC)

47. The Income Tax Officer v. Lahkmani Mewal Das [1976] 103 ITR 437 (SC)

48. Srikrishna (P) Ltd. v. Income-Tax Officer [1996] 221 ITR 538 (SC)

Indirect Taxation (Goods and Service Tax, 2017)

Module – 1: Introduction to Indirect Taxation (Essential Principles)

1.1 Historical background of origin of Indirect Taxation regime in India, 101st

Constitution Amendment Act, 2016, subsuming of various acts such as Excise Act etc.
under the GST Act).

1.2 Constitution and Indirect Tax, Article 245, Lists I and II, Articles 245, 246, 246A,
248, 269A, 279A, 286 and 366 (12A) of Constitution of India)

1.3 Interpretation of Indirect Tax Statues.

Case

1. Union of India vs. Mohit Minerals (P.) Ltd. [2022] 138 taxmann.com 331 (SC).

Module – 2: Administration of GST and Levy and Collection of Tax, Taxable Event,
 Time and Value of Supply (What is Supply?), Input Tax Credit

Goods and Services Tax Council (GST Council), Article 279A of Constitution of India,
Composition of GST Council and its working.

Module – 3: Advance Authority for Advance Ruling (Section 96 of CGST Act 2017, Anti
Profiteering Measure (Section 171 of CGST Act, 2017).

Module – 4 (Offences and Penalties), Power of Inspection, Search and Seizure, Sections
67, 68, 69, 71 and 72 of CGST Act, 2017

Pedagogical (i) Lecture- cum-Discussion method

(ii) Examining and discussing Leading Cases on various tax issues.
Methods
(iii) Showing Movie Clips/ Documentaries on relevant Tax issues.
Methodology for issuing project topics to the students.
(i) For projects, the students would be given various contemporary themes based on tax
laws.
Project
Project Evaluation
Evaluation (i) Evaluation of the projects is done as per the guidelines issued by the University from
Methodology & time to time.
Evaluation Structure
Evaluation Matrix
1. End term Examination : 50 Marks
(as per the
2. Projects : 25 Marks
University
3. Mid-term : 25 Marks
Guidelines)
Total Marks : 100 Marks

Teaching Plan of Module – 1: 8 Classes

Module – 2: 6 Classes
the Semester
Module – 3: 4 Classes
(Weekly) Module – 3A 1 Class
Module – 4: 23 Classes
Module – 5: 3 Classes
Module – 6: 2 Classes
Module – 7: 1 Class
Module – 8: 2 Classes
Module – 9: 5 Classes

Total Classes: 55 Classes

Indirect Taxation (Goods and Service Tax, 2017)

Module – 1: 1 Class
Module – 2: 1 Class
Module – 3: 1 Class

Total Classes: 3 Classes

TOTAL CLASSES : 55 + 3 = 58 CLASSES

Date of Module to

be Upload on 5TH February

ERP