Tax Constitution & The Supreme Court: Analysing the Evolution of Taxation Laws in India (Second Edition)

Tax Constitution & The Supreme Court: Analysing the Evolution of Taxation Laws in India (Second Edition) is an authoritative examination of the constitutional principles that govern taxation in India and the pivotal role of the Supreme Court in developing the country’s tax jurisprudence. Authored by Karthik Sundaram, this scholarly work provides a detailed analysis of how constitutional provisions, judicial interpretation, and legislative reforms have collectively shaped India’s taxation framework.The book explores fundamental constitutional concepts relating to taxation powers, fiscal federalism, legislative competence, equality in taxation, constitutional limitations on tax laws, and the protection of taxpayer rights. Through an in-depth review of landmark Supreme Court judgments, the author traces the evolution of legal doctrines that continue to influence both direct and indirect taxation regimes.The second edition incorporates contemporary developments and significant judicial pronouncements, providing readers with updated insights into the changing landscape of Indian tax law. Combining rigorous legal analysis with practical relevance, the book serves as a valuable reference for tax practitioners, advocates, judges, chartered accountants, policymakers, researchers, and students of constitutional and taxation law.Featuring an introduction by Senior Advocate Arvind P. Datar, this volume is an indispensable resource for understanding the constitutional dimensions of taxation and the enduring influence of the Supreme Court on India’s fiscal governance.