Volume-I


HPNLU JOURNAL OF TAX LAW (VOLUME I)

ISSN:2584-0428

EDITORIAL ADVISORY BOARD

Hon’ble Justice Rohinton Nariman,
Judge (Retd.), Supreme Court of India

Hon’ble Justice Satyen Vaidya,
Judge, High Court of Himachal Pradesh

Hon’ble Justice MM Kumar,
Former Chief Justice (Retd.), Punjab & Haryana High Court

Prof. (Dr.) K.P.S. Mahalwar
Chair Professor, National Law University Delhi

Prof. (Dr.) K.V.S. Sarma
Vice Chancellor, Maharashtra National Law University, Aurangabad

Prof. (Dr.) Kesava Rao
Vice Chancellor, National University of Study & Research in Law, Ranchi

 

MODE OF CITATION

I HPNLU JTL <pg.no.> (2023)

All queries regarding HPNLU Journal of Tax Law may be addressed to:

Editor,
HPNLU Journal of Tax Law

Himachal Pradesh National Law University, Shimla

16 Miles, Shimla-Mandi National Highway Ghandal,

District Shimla, HP-171014

Website: www.hpnlu.ac.in
E-mail: jtl@hpnlu.ac.in
Tel No.: 0177-2779803; Fax: 0177-2779802
ISSN: 2584-0428

 

PATRON
Hon’ble Justice M.S. Ratna Sri Ramachandra Rao
Chief Justice, High Court of Himachal Pradesh
Chancellor, HPNLU Shimla

EDITORIAL BOARD
Editor-in-Chief
Prof. (Dr.) Nishtha Jaswal
Vice Chancellor, HPNLU Shimla
vc@hpnlu.ac.in

Executive Editor
Prof. (Dr.) S.S. Jaswal
Registrar, HPNLU, Shimla
registrar@hpnlu.ac.in

Editor
Dr. Girjesh Shukla
Professor of Law, HPNLU Shimla
girjesh@hpnlu.ac.in

Address
Himachal Pradesh National Law University, Shimla
16 Mile, Shimla-Mandi National Highway, Ghandal, District Shimla,
Himachal Pradesh-171014

EDITORIAL COMMITTEE

Dr. Girjesh Shukla (Profile)
Professor of Law, HPNLU Shimla
girjesh@hpnlu.ac.in

Dr. Alok Kumar (Profile)
Associate Professor of Law, HPNLU Shimla
alok@hpnlu.ac.in

Dr. Hari Chand (Profile)
Assistant Professor of Economics, HPNLU Shimla
harichand@hpnlu.ac.in

Dr. Digvijay Singh Katoch (Profile)
Assistant Professor of Law, HPNLU Shimla
digvijaykatoch@hpnlu.ac.in

Dr. Arun Klair (Profile)
Assistant Professor of Law, HPNLU Shimla
arunklair@hpnlu.ac.in

 

STUDENT EDITORIAL COMMITTEE

Mr. Aayush Mishra, 5thYear,B.A.LL.B. (Hons.)
Mr. Shrey Sharma, 4th Year, B.A.LL.B. (Hons.)
Mr. Aditya Chaturvedi, 4th Year, B.A.LL.B. (Hons.)
Ms. Vanshika Maan, 3rd Year, B.A.LL.B.(Hons.)
Ms. Aditi Dehal, 3rd Year, B.A.LL.B.(Hons.)

Ms. Divya, LL.M.
Mr. Saurabh Sadhwani, 2nd Year, B.A.LL.B. (Hons.)
Mr. Aayush Chhadha, 2nd Year, B.A.LL.B. (Hons.)

Starting Year - 2022
Frequency – Annual
Subject – Law
Language – English
Publication Format – Online Law Journal
All queries regarding the HPNLU JTL may be addressed to:

Editor,
HPNLU Journal of Tax Law
Himachal Pradesh National Law University, Shimla

16 Miles, Shimla-Mandi National Highway Ghandal,
District Shimla, HP-171014
Website: www.hpnlu.ac.in
E-mail: jtl@hpnlu.ac.in

Tel No.: 0177-2779803; Fax: 0177-2779802
ISSN: 2584-0428
MODE OF CITATION: HPNLU JTL <pg.no.> (2023)

 

Published by Prof. S. S. Jaswal on behalf of Himachal Pradesh National Law University, Shimla, and The HPNLU Journal of Tax Law is an annual double-blind peer-reviewed Online Journal and published at Himachal Pradesh National Law University, Shimla, 16 Mile, Shimla-Mandi National Highway, Ghandal, District Shimla, Himachal Pradesh-171014. The editor of the journal is Dr. Girjesh Shukla.


Copyright © 2022, Himachal Pradesh National Law University, Shimla.
All rights reserved.


Published by
Registrar, Himachal Pradesh National Law University, Shimla

Owned By
Himachal Pradesh National Law University, Shimla
16 Mile, Shimla-Mandi National Highway, Ghandal, District Shimla,
Himachal Pradesh-171014.

Disclaimer

The views expressed in the HPNLU JOURNAL OF TAX LAW are those of  the contributors. The Editors and the journal do not control nor necessarily subscribe or endorse the views expressed by respective contributors. The Editors and HPNLU JOURNALOF TAX LAW disown all liability and responsibility for any error, misprint, and infringement of any right of others by printing any contribution in the journal


From the Editor’s Desk

It is a matter of immense pleasure for me to present our maiden Journal of Tax Law, exclusively designed and focused to augment research and discussion in the field of Taxation Laws and Jurisprudence. I take ultimate pride in the fact that we are one of the first institutions in the country to have released a specialized Journal that exclusively encompasses the debate, discussion and development in the area of Taxation Laws.

The primary focus of the JTL is to address the most contemporary and unexplored questions under the ambit of Taxation Laws. We are confident that the contents of this Journal will be a constructive addition in the developing jurisprudence around taxation and its legal aspects in India.

The inception and creation of this Journal has been a long and arduous task. I extend heartiest congratulations and good wishes to the Editorial Team for their earnest efforts in creating this academic milestone. I am confident that this Journal will encourage researchers, academicians and students to add on to the existing research and augment the jurisprudence around the legal aspects of Taxation Laws in India.

 

Editor-in-Chief
Prof. Nishtha Jaswal
Vice Chancellor
Himachal Pradesh National Law University, Shimla

 

  

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HPNLU Journal of Tax Law