Tax Law-I deals with the legislative policy on income tax law, and incorporates various relevant judicial pronouncements of the Income-tax Act, 1961. A reasonably inclusive approach has been followed while designing the structure of this book, and is framed while keeping the Bench, Bar, and law students in mind. Principles of taxation, legislative tools of taxation, and procedural complexities have been given due attention to make this book useful for non-law professionals, such as CA and CS. It aims to provide a comprehensive coverage on the law of taxation by critical analysis of general principles, procedural rules and various other provisions of the Income-tax Act, 1961.
"Girjesh Shukla is Assistant Professor at Faculty of Law, Dr Shakuntala Misra National Rehabilitation University, Lucknow. He did his LL.B. from the University of Allahabad, LL.M. and Ph.D. from the University of Delhi. He has taught various subjects including taxation, criminal law, and criminal procedure. He has also contributed in Case Materials on Taxation (2010), Faculty of Law, University of Delhi. Mahima V. Tiwari is presently an advocate at Allahabad High Court. She has completed her B.Com. and M.Com. from the University of Mumbai. She did post graduate Diploma in Financial Management (PGDFM) from the Institute of Management and Professional Studies, Mumbai. She completed her LL.B. (2010) and LL.M. (2012) with a specialisation in Taxation from the University of Mumbai. "