LAW 502 Taxation Law II L T P C

Version: 1.1 4 0 0 4
Pre-requisites//Exposure Taxation-I
co-requisites Constitution
Semester IX
B.A.LL.B.(H.) & B.Sc.LL.B.(H.)

1.1. Objective of the Course:

To acquire expert knowledge relating to Direct Tax Laws, Service Tax and VAT.

To acquire expert knowledge relating to practical aspects of Direct Tax Laws,

Service Tax and VAT.

To acquire expert knowledge relating to procedural aspects of Direct Tax Laws,

Service Tax and VAT.

1.2. Teaching Learning Methodology:

Lecture Method

Problem Method

Case Study Method

1.3. Evaluation Scheme:

Continuous Assessment 30 Points

Attendance 5 Points

Mid-Term 15Points

End Term 50 Points

1.4. Course Content:

Module-I: Collection and Recovery of Tax

 Tax Deduction at Source.
 Tax Collection at Source,
 Recovery and Refund of Tax;
 Provisions of Advance Tax
Case Laws:
1. Gaurav Goel v. CI, (2000) 245 ITR169 (Cal).
2. Commissioner of Income-tax, New Delhi v. M/s Eli Lilly & Company (India) Pvt. Ltd.,
178 Taxman 505 (SC).
3. Hindustan Coca Cola Beverage Pvt. Ltd. Vs. CIT (293 ITR 226),
4. Jagran Prakashan Ltd Vs DCIT [ (2012) 21 taxmann.com 489 (All).
5. Bennett Coleman & Co Ltd Vs 1TO (157 ITR 812].

Module-II: Return & Assessment

 Voluntary return of Income
 Return of loss
 Extension of time
 Revised return
 Filling of return in electronic form
 Return by whom to be verified
 Permanent Account Numbver[PAN]
 What is self assessment
 Best Judgment Assessment
 Reassessment
Case Laws:
1. P.P. Rajan v. Union of India, [1999] 103Taxman 95.
2. Balchand v. ITO, [1969] 72 ITR 197 (SC).
3. Common Cause - A Registered Society v. Union of India, [1996] 85Taxman 600/222 ITR
260 (SC).
4. Waman Padmanabh Dande v. CIT, [1952]22 ITR 339. (Nag).
5. Chandrakant Kandlala Sheth v. Union of India, [2002]255ITR407.
6. Commissioner of Income-tax Vs. Ram Kumar Agarwalla and Bros. (P.)
Ltd.[1980]122ITR322(Cal)
7. Modi Industries Limited, Modinagar and ors. Vs. Commissioner of Income,
(1995)6SCC396.
8. M/S. K. Govindan and Sons. Vs. C.i.T. Cochin, 2000(8)SCALE47.
9. National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 (SC).

Module-III: Penalties and prosecution

 Penalties for default
 Who can levy penalty
 Power of commissioner to reduce or wave penalty
 Procedure for imposition of penalty
 Time limit for completion of penalty proceedings
 Offences and prosecutions
 Onus of proof
Case Laws:
1. Mahadeva Naidu Sons vs Commissioner Of Income-Tax, 2002 255 ITR 208 Mad.

2. Dilip N. Shroff Karta of N.D. Shroff Vs. Joint Commissioner of Income, (2007)6SCC329.

3. Gauri Shankar Prasad and ors. Vs. Union of India (Uoi) and ors. 2003.

Module-IV: Appeals and Revision

Meaning of Appeal
Appellate hierarchy
Appeal to the Commissioner (Appeals)
Revision by Commissioner of Income Tax
Appeal to the Appellate Tribunal
Appeal to High Court
Appeal to the Supreme Court
Module-V: Income Tax Authorities
Tax Authorities
Central Board of Direct Taxex
Principal Director General/Director General/Director
Commissioner of Income Tax
Commissioner(Appeals)
Joint Commissioners
Income Tax Officers
Inspectors of Income Tax
Module-VI: Goods and Services Tax Act- .
A. Overview of Goods and Services Tax, Implementation of GST, Liability of the Tax Payer,
GST Network and GST Council.
B. Levy of an Exemption from Tax, Levy of GST, Composition Scheme, Remission of Tax /
Duty.
C. Registration, Registration Procedure, Amendments / Cancellation.
D. Meaning and Scope of Supply, Taxable Supply, Supply of Goods and Supply of Services,
Course or Furtherance of Business, Special Transaction, Time of Supply.\
E. Valuation in GST, Payment of GST, Input Tax Credit, Input Service Distributors.
Suggested Readings:
 Dr. V.K. Singhania & Dr. Kapil Singhania; Taxman’s Direct Taxex- law and practice,
Taxman Publication pvt. Ltd.
 V. K. Singhania - Students guide to direct Taxes
 Kanga and Palkiwala, The Law and Practice of Income Tax, Wadha, Nagpur
 Ramesh Sharma, Supreme Court on Direct Taxes, (1998)
 Sampat Iyengar, Law of Income Tax, (1998)
 Income Tax Act[Bare Act]
 Kailash Rai, Taxation Law, Allahabad Law Agency
 S.R. Myneni, Taxation Law, Allahabad Law Agency.
 V. S. Datey : Service Tax Ready Reckoner; Taxmann Publications, 59/32, New
Rohtak Road, New Delhi
 J. K. Mittal : Law, Practice & Procedure of Service Tax; CCH India, (Walters
Kluwer(India) Pvt. Ltd.), 501-A, Devika Tower, 6 Nehru Place, New Delhi.
 Balram Sangal and : All India VAT manual (4 Vols.); Commercial Law Publisheres
(India) PvtJagdish Rai Goel Ltd., 151, Rajindra Market, Opp. Tis Hazari Courts,
Delhi – 110 054
 Vikas Mundra : Tax Laws and Practices; Law Point publications, 6C R.N. Mukherjee
Road, Kolkata- 700001 (edition based on provisions applicable for AY 2014-15)