HPNLU JOURNAL OF TAX LAW (VOLUME I) ISSN:2584-0428
HPNLU JOURNAL OF TAX LAW (VOLUME I)
ISSN:2584-0428
Hon’ble Justice M.S. Ratna SriRamachandra Rao Chief Justice, High Courtof Himachal Pradesh Chancellor, HPNLU Shimla
Editor-in-Chief Prof. (Dr.) Nishtha Jaswal Vice Chancellor, HPNLUShimla vc@hpnlu.ac.in
Prof. (Dr.) S.S. Jaswal,
Registrar, HPNLU,Shimla
registrar@hpnlu.ac.in
Prof. (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, DistrictShimla, Himachal Pradesh-171014
Hon’ble JusticeRohinton Nariman, Judge (Retd.), SupremeCourt of India
Hon’ble Justice SatyenVaidya, Judge, High Court ofHimachal Pradesh
Hon’ble Justice M. M.Kumar, Former Chief Justice(Retd.), Punjab & Haryana High Court
Prof. (Dr.) K. P. S.Mahalwar Chair Professor, NationalLaw 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
Prof.(Dr.) Girjesh Shukla Professorof Law, HPNLU Shimla girjesh@hpnlu.ac.in
Dr.Alok Kumar Associate Professor ofLaw, HPNLU Shimla alok@hpnlu.ac.in
Dr.Hari Chand Assistant Professor ofLaw, HPNLU Shimla harichand@hpnlu.ac.in
Dr.Arun Klair Assistant Professor ofLaw, HPNLU Shimla arunklair@hpnlu.ac.in
Mr. Digvijay Singh Katoch
Assistant Professor of Law, HPNLU Shimla digvijaykatoch@hpnlu.ac.in
Mr. Shrey Sharma, 5th Year, B.A. LL.B. (Hons.)
Ms. Vanshika Maan, 4th Year, B.A. LL.B. (Hons.)
Mr. Harshit Kumar, 4th Year, B.A. LL.B. (Hons.)
Mr. Kritin Sardana, 4th Year, B.B.A. LL.B. (Hons.)
Ms. Yashasvi Sharma, 4th Year, B.B.A. LL.B. (Hons.)
Ms. Arshia Kondal, 2nd Year, B.A. LL.B. (Hons.)
Mr. Ayush Chaubey, 1st Year, B.A. LL.B. (Hons.)
Ms. Sneha Sharma, 1st Year, B.A. LL.B. (Hons.)
From the Editor's Desk
Itis a matter of immense pleasure for me to present our second volume of the HPNLU Journal of Tax Law (HPNLU JTL), exclusively designed and focused on augmenting research and discussion in 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 specialised Journal that exclusively encompasses the debate, discussion and development in the area of Taxation Laws.
The primary focus of the HPNLU 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 to the developing jurisprudence around taxation and its legal aspects in India.
The inception and creation of this Journal have been long and arduous. I extend my 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 to the existing research and augment the jurisprudence around the legal aspects of Taxation Laws in India.
Editor-in-chief
Prof. (Dr.) Nishtha Jaswal
Vice Chancellor, HPNLU Shimla
MODE OF CITATION: II HPNLU JTL<pg. no.> (2023)
All queries regarding the HPNLU JLBE may be addressed to:
Editor, HPNLU Journal of Tax Law Himachal Pradesh National Law University, Shimla
16Miles, 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
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