Home
About us
Overview
Vision & Mission
Act & Regulations
Recognitions/Approvals
Institutional Development Plan
MoUs
RTI
Reaching HPNLU
Alumni Association HPNLU Shimla
Academics
Time-Table
Fee Structure
Course Outline & Teaching Plan
B.A. LL.B.
B.B.A. LL.B.
LL.M.
MBA
Ph.D. Law
Admissions
Prospectus
Newsletter
Academic Calendar
CPGLS for LL.M. Programme
Curriculum Development Committee
Research and Development Committee
Centre for International Students (CIS)
HPNLU Team
Faculty Members
All
Vice Chancellor
Professor
Associate Professor
Assistant Professor
Research Associates
Eminent Professors
Professors of Practice
Visiting Professor
Staff Members
Office Staff
Library Staff
Technical Staff
Governance
Visitor
Chancellor
Vice Chancellor
Registrar
Dean Academic Affairs
Finance Officer
Controller of Examination
Dean Student Welfare
Chief Vigilance Officer
Board of Studies (BOS)
Socio Economically Disadvantaged Groups
Equal Opportunity Cell
Councils/Committees
Governing Council
Executive Council
Academic Council
Finance Committee
Samadhaan Committee
HPNLU Advisory Committee
Library
About Us
Library Resources
Print Resources
Digital Resources
Library Services
Library Users
Library Rules
Library Web OPAC
Research Support
Open Access Resources
Library Timings
Gallery
Feedback Form
Library Forms
Contact Us
Shimla Law Review
Research
Publications
Journals
University Journals
Shimla Law Review
SLR HPNLU, SHIMLA CITATION STYLE
SLR Submission Guidelines
SLR Publication Policy
SLR Volume-I (2018)
SLR Volume-II (2019)
SLR Volume-III (2020)
SLR Volume-IV (2021)
SLR Volume-V (2022)
SLR Volume-VI (2023-24)
SLR Volume-VII (2024-25)
HPNLU Law Journal
Volume-IV
Volume-III
Volume-II
Volume-I
Journals of Centres
HPNLU Journal of Environment & Disaster Management
Volume-V (2025)
Volume-IV (2023)
Volume-III (2022)
Volume-II (2021)
Volume-I (2020)
HPNLU Journal of Law, Business & Economics
Volume-I
Volume-II
Volume-III
Archives
HPNLU Journal of Tax Law
Volume-I
Volume-II
Volume-III
Archives
Intellectual Property Innovation Review (IPIR)
Volume-I
Volume-II
HPNLU Journal of Social Sciences
Volume - I
Volume - II
HPNLU Journal of Disability Studies
Volume - I
Volume - II
Centres
Centre for Environmental Studies
The Green Bulletin
Centre for Business Law and Economics
Centre for Philosophy and Comparative Law Studies
In News
Centre for Personal Law Studies
Centre for Criminal Law and Forensic Studies
Centre for Human Rights and Disability Studies
Blogs-CHRDS
Centre for Tribal and Cultural Studies
Centre for Artificial Intelligence and Intellectual Property Rights (CAIPR)
Projects
Ongoing Projects
In News
Pro Bono Club
Completed Projects
Societies/Cells
ADR
Youth Red Cross Society HPNLU
SEDG Cell
NCC/NSS
International Cooperation
Examinations
Rules & Regulations
Attendance
Result
Course Outline & Teaching Plan
Old Question Papers
Ph.D. Candidates
Ph.D. Ongoing
Ph.D. Awarded
News/Events
Quick Links
Sports
Achievements & Activities
Health and Wellness Centre
Student Counselor
HPNLU Gym
Boys Gym
Girls Gym
Study in India
Facilities for Differently Abled
Students Grievance
IQAC
IQAC Minutes/ATRs
Notices
Project Reports
Ongoing Projects
Scholarship
Anti Ragging
Online fee payment
Tender Notifications
SC/ST/OBC Complaint
Annual Reports
Annual Audit Reports
Minutes of University Bodies
Recruitment
Roster
Teaching Posts
Non-Teaching Posts
Internal Complaint Committee
Other Links
Telephone Directory
ERP Login
CLAT Admission
Our Alumni
Contact Us
News/Events
ERP Login
CLAT Admission
Extended Application Registration Form Link for MBA 2025-26
Live Registartion of Recruitment-2025-Extended
Adv. for Recruitments to Teaching and Non Teaching Posts
Application Registration Form Link for MBA 2025-26
Admission Advertisement for MBA (2025-26)
ADMISSION NOTICE FOR THE SUPERNUMERARY CATEGORY (J&K Resident/ Kashmiri Migrants)
UGC Samadhaan Portal
GENERAL INSTRUCTIONS FOR THE ADMISSION CLAT COUNSELLING: 2025
CLAT Admission Inquiry Number - 7018321505, 8219512604
Instructions for the UG Admissions Counselling Process-2025
Call for Paper HPNLU-IPIR 2025, Vol.-II (Double-Blind Peer-Reviewed Journal)
CLAT Admission Inquiry Number - 7018321505, 8219512604
Home
About us
Overview
Vision & Mission
Act & Regulations
Recognitions/Approvals
Institutional Development Plan
MoUs
RTI
Reaching HPNLU
Alumni Association HPNLU Shimla
Academics
Time-Table
Fee Structure
Course Outline & Teaching Plan
B.A. LL.B.
B.B.A. LL.B.
LL.M.
MBA
Ph.D. Law
Admissions
Prospectus
Newsletter
Academic Calendar
CPGLS for LL.M. Programme
Curriculum Development Committee
Research and Development Committee
Centre for International Students (CIS)
HPNLU Team
Faculty Members
All
Vice Chancellor
Professor
Associate Professor
Assistant Professor
Research Associates
Eminent Professors
Professors of Practice
Visiting Professor
Staff Members
Office Staff
Library Staff
Technical Staff
Governance
Visitor
Chancellor
Vice Chancellor
Registrar
Dean Academic Affairs
Finance Officer
Controller of Examination
Dean Student Welfare
Chief Vigilance Officer
Board of Studies (BOS)
Socio Economically Disadvantaged Groups
Equal Opportunity Cell
Councils/Committees
Governing Council
Executive Council
Academic Council
Finance Committee
Samadhaan Committee
HPNLU Advisory Committee
Library
About Us
Library Resources
Print Resources
Digital Resources
Library Services
Library Users
Library Rules
Library Web OPAC
Research Support
Open Access Resources
Library Timings
Gallery
Feedback Form
Library Forms
Contact Us
Shimla Law Review
Research
Publications
Journals
University Journals
Shimla Law Review
SLR HPNLU, SHIMLA CITATION STYLE
SLR Submission Guidelines
SLR Publication Policy
SLR Volume-I (2018)
SLR Volume-II (2019)
SLR Volume-III (2020)
SLR Volume-IV (2021)
SLR Volume-V (2022)
SLR Volume-VI (2023-24)
SLR Volume-VII (2024-25)
HPNLU Law Journal
Volume-IV
Volume-III
Volume-II
Volume-I
Journals of Centres
HPNLU Journal of Environment & Disaster Management
Volume-V (2025)
Volume-IV (2023)
Volume-III (2022)
Volume-II (2021)
Volume-I (2020)
HPNLU Journal of Law, Business & Economics
Volume-I
Volume-II
Volume-III
Archives
HPNLU Journal of Tax Law
Volume-I
Volume-II
Volume-III
Archives
Intellectual Property Innovation Review (IPIR)
Volume-I
Volume-II
HPNLU Journal of Social Sciences
Volume - I
Volume - II
HPNLU Journal of Disability Studies
Volume - I
Volume - II
Centres
Centre for Environmental Studies
The Green Bulletin
Centre for Business Law and Economics
Centre for Philosophy and Comparative Law Studies
In News
Centre for Personal Law Studies
Centre for Criminal Law and Forensic Studies
Centre for Human Rights and Disability Studies
Blogs-CHRDS
Centre for Tribal and Cultural Studies
Centre for Artificial Intelligence and Intellectual Property Rights (CAIPR)
Projects
Ongoing Projects
In News
Pro Bono Club
Completed Projects
Societies/Cells
ADR
Youth Red Cross Society HPNLU
SEDG Cell
NCC/NSS
International Cooperation
Examinations
Rules & Regulations
Attendance
Result
Course Outline & Teaching Plan
Old Question Papers
Ph.D. Candidates
Ph.D. Ongoing
Ph.D. Awarded
Quick Links
Sports
Achievements & Activities
Health and Wellness Centre
Student Counselor
HPNLU Gym
Boys Gym
Girls Gym
Study in India
Facilities for Differently Abled
Students Grievance
IQAC
IQAC Minutes/ATRs
Notices
Project Reports
Ongoing Projects
Scholarship
Anti Ragging
Online fee payment
Tender Notifications
SC/ST and OBC Welfare Cell
Annual Reports
Annual Audit Reports
Minutes of University Bodies
Recruitment
Roster
Teaching Posts
Non-Teaching Posts
Internal Complaint Committee
Other Links
Telephone Directory
Volume-III
Journals
>
HPNLU Journal of Tax Law
>
Volume-III
>
Depreciation Denied: Reviewing the Exclusion of Goodwill of a Business or Profession as a Depreciable Asset in the Income Tax Act, 1961
Depreciation Denied: Reviewing the Exclusion of Goodwill of a Business or Profession as a Depreciable Asset in the Income Tax Act, 1961
Download
8 downloads Since
07-Aug-2025
HPNLU Journal of Tax Law
Volume-I
Volume-II
Volume-III
Archives