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India is a socialist, democratic, republic, state. Constitution of India is supreme law of land.
All other laws, including the income tax act, are subordinate to the constitution of India. The
constitution of India provides that no tax shall be levied or collected except by the authority
of the law. The constitution includes three lists in the seventh schedule providing authority to
the central and the state government to levy and collect taxes on subjects stated in the lists.
COLLECTION OF DATA: researcher uses secondary sources like books, journals, articles
and also web data base for the research.
ANALYSIS OF THE DATA: From the above research we can come to an analysis that the
changes in the taxation is still needed in the society or not. With reference to the cases
which are filed related to both direct and indirect taxes.
CHAPTERIZATION/ CLASSIFICATION OF DATA:
1. INTRODUCTION
2. REVIEW OF LITERATURE (Literature and Existing literature)
3. ANALYSIS OF CASE LAWS (Classification and Tabulation)
4. RESEARCH FINDING AND CONCLUSION .
SEMESTER II
SECTION---A