Volume-III


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Editor-in-Chief

Executive Editor

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EDITORIAL ADVISORY BOARD

EDITORIAL COMMITTEE

STUDENT EDITORIAL COMMITTEE

Articles

1. Progressive Taxation and Entitlement Theory Uploaded on : 07-Aug-2025
2. Taxing the Future: Navigating Goods and Services Tax for the Gig Economy with International Lessons Uploaded on : 07-Aug-2025
3. Complexities of Alcohol Taxation in India: A Constitutional and Judicial Analysis Uploaded on : 07-Aug-2025
4. Corporate Tax Reforms in the Digital Economy: International Coordination and Challenges Uploaded on : 07-Aug-2025
5. Depreciation Denied: Reviewing the Exclusion of Goodwill of a Business or Profession as a Depreciable Asset in the Income Tax Act, 1961 Uploaded on : 07-Aug-2025
6. Taxing the Gig Economy in India: A Framework for Simplified Compliance and Social Security Integration Uploaded on : 07-Aug-2025
7. The Global Minimum Corporate Tax: Impact on Multinational Companies and Developing Economies Uploaded on : 07-Aug-2025
8. Comparative Analysis of the Welfare and the Minimal State from the Aspect of the Financial Activity of the State Uploaded on : 07-Aug-2025
9. Corporate Tax Evasion: Practices and Role of Taxation Laws In India Uploaded on : 07-Aug-2025
10. Intergovernmental Taxation and Industrial Disruptions: Deconstructing the Constitutional Authority Over State-Imposed Green Energy Cess in India Uploaded on : 07-Aug-2025
11. Judicial Activism or Revenue Reality? India's Approach to Substance Over Form Doctrine Uploaded on : 07-Aug-2025
12. Case Comment: New Noble Educational Society v. CIT, (2023) 6 SCC 649 Uploaded on : 07-Aug-2025

HPNLU Journal of Tax Law