Format No. QSP/7.1/01.

F01 (C)
IssueNo.04 Rev. No 5 Dated: July 27, 2017

UNIVERSITY OF PETROLEUM & ENERGY STUDIES

School of Law
Dehradun

COURSE PLAN

Programme : B. A. LL.B. (Hons.) Energy Law

Course : Taxation Law
Semester : VII
Session : July to December 2018
Batch : 2015-20
Subject Code : LLBL 443
No. of credits : 4
Prepared by : Mr. VISHAL SHARMA
Email : vsharma@ddn.upes.ac.in

Approved By

_______________________
HOD
UPES Campus
“Knowledge Acres”, Kandoli Campus
P.O. Bidholi, Via Prem Nagar
Dehradun -248 007 (U K).
_______________________
DEAN
Tel: +91-135-2102647/2102760
Fax: +91 135- 27760904
Website: www.upes.ac.in
 COURSE PLAN
Subject: Taxation Law Course:
B.A., LLB. (Hons.) Energy Laws 2015-2020.
Duration: July 2018-December 2018 Subject code: LLBL 443

A. OBJECTIVES:

The course objectives are:

(a) To develop the understanding of the Tax Structure in India.

(b) To understand the application of various provisions of the Income Tax Act 1961, GST, Rules
made thereunder, Customs Act, 1962, Customs Tariff Act, 1975 etc.
(c) To introduce the students to recent tax reforms in India in form of GST and its application
outside India.
(d) To expose the students to the principles governing direct as well as indirect taxation giving
them an overall understanding of tax laws and the course does not focus much on the
computations.
(e) The course is based on the law applicable to the current financial year i.e. 2018-19.

B. COURSE OUTCOMES: On completion of this course, the students will be able to.

1. Students will be able to interpret cases pertaining to direct as well as indirect taxes.
2. Students will know the tax structure in India, different authorities under Income Tax Act,
1961, GST, Customs Act, etc.
3. Students will be able to compute liability of taxes on different categories of assesses under
Income Tax Act, 1961.
4. Students will be able to work out on methods of tax planning and tax management.
5. Students will be able to determine the impact of recent major tax reform in form of GST.
6. Students will be able to analyze the effect of demonetization on taxation scheme in India.

School of Law July-December 2018

Program Course Students Students will Students Students will Students Students will
Outcomes Outcomes will be know the tax will be able be able to will be able be able to
(POs) able to structure in to compute work out on to determine analyze the
interpret India, different liability of methods of the impact effect of
cases authorities taxes on tax planning of recent demonetization
pertaining under Income different and tax major tax on taxation
to direct as Tax Act, 1961, categories management. reform in scheme in
well as GST, Customs of assesses form of India.
indirect Act, etc. under GST.
taxes. Income
Tax Act,
1961.

Students will demonstrate

conceptual knowledge in ✓ ✓ ✓ ✓ ✓ ✓
core areas of law.

Students will effectively

apply their learnings to
practical legal issues. ✓ ✓ ✓ ✓ ✓ ✓

Students will be able to

exhibit effective law
professional skills, ✓ ✓ ✓ ✓ ✓ ✓
employing oral and
written communication,
legal research, analysis,
rationalization and
critical-thinking.
Students will demonstrate ✓ ✓
ability to evolve ✓
alternative solutions from ✓ ✓
dynamic socio-economic ✓
and techno-legal
perspectives.

Students will demonstrate ✓ ✓ ✓ ✓

desirable qualities to be ✓
employable in the
relevant market.

Students will show

sensitivity towards
ethical, moral and social ✓ ✓ ✓ ✓ ✓ ✓
issues arising in their
professional career.
Students will exhibit
commitment,
teambuilding, networking, ✓
leadership and lifelong
learning skills to excel in ✓ ✓ ✓ ✓ ✓
legal world.

School of Law July-December 2018

Program Course Students Students will Students will Students will Students Students
Specific Outcomes will be know the tax be able to be able to will be will be
Outcomes able to structure in compute work out on able to able to
(PSOs) for B.A., interpret India, liability of methods of tax determin analyze
LL.B. (Hons.) cases different taxes on planning and e the the effect
Energy Law pertaining authorities different tax impact of of
to direct under Income categories of management. recent demoneti
as well as Tax Act, assesses under major tax zation on
indirect 1961, GST, Income Tax reform in taxation
taxes. Customs Act, Act, 1961. form of scheme
etc. GST. in India.

Students will be able to demonstrate ✓ ✓ ✓ ✓ ✓ ✓

conceptual knowledge in core areas of
social sciences.

Students will be able to demonstrate ✓ ✓ ✓ ✓ ✓ ✓

integrated knowledge of legal
principles and social sciences.

Students will be able to exhibit skills ✓ ✓ ✓ ✓ ✓

in practices and procedures of Energy
Law.

Course Outcomes for Continuous Test Assignm Presenta Subject Attenda

LLBL 443 evaluation tools ent tion grand nce
viva

Students will be able to interpret cases pertaining to ✓ ✓ ✓ ✓ ✓

direct as well as indirect taxes.
Students will know the tax structure in India, ✓ ✓ ✓ ✓ ✓
different authorities under Income Tax Act, 1961,
GST, Customs Act, etc.
Students will be able to compute liability of taxes on ✓ ✓ ✓ ✓ ✓
different categories of assesses under Income Tax
Act, 1961.

Students will be able to work out on methods of tax ✓ ✓ ✓ ✓ ✓

planning and tax management.
Students will be able to determine the impact of ✓ ✓ ✓ ✓ ✓
recent major tax reform in form of GST.
Students will be able to analyze the effect of ✓ ✓ ✓ ✓ ✓
demonetization on taxation scheme in India.

School of Law July-December 2018

C. COURSE OUTLINE

It has following four modules:

 MODULE 1: INTRODUCTION TO TAXATION IN INDIA

 Constitution Provisions relating to Taxes
 Interpretation of Taxing Statutes
 Structure of Tax Administration in India
 Concept and Significance of Ethics in Taxation

 MODULE 2: OVERVIEW OF INCOME TAX ACT, 1961

 Basic Concepts
i. Definitions
ii. Basis of Income Tax- Accrual, Arise
 Residential Status
 Agricultural Income
 Income under the head Salary, PGBP, House Property, Capital Gains, Income from
Other Sources
 Clubbing of income

 MODULE 3: OVERVIEW OF GST

 Concept of “supply” of goods or services
 Taxes levied under GST
 Distribution of power between Centre and State
 Centre and State taxes subsumed under GST
 GST Council
 Concept of Composition levy for small taxpayers
 Use of Input Tax Credit

 MODULE 4: TAX PLANNING, MANAGEMENT, AVOIDANCE AND EVASION

 Tax Planning Vs. Tax Management
 Tax Avoidance Vs. Tax Evasion
 Concept of General Anti Avoidance Rules (GAAR)
 Concept of Double Taxation Avoidance Agreement (DTAA)
 Concept of Transfer Pricing

D.PEDAGOGY

 Lecture/Discussions
 Term Paper/Project

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  Reading Groups
 Workshops
 Viva Voce
 Presentations (Paper/ Project)
 Case Study
 Chalk and talk
 Random Questioning
 Reflections
 Course room exercise
 Case Analysis

E. COURSE COMPLETION PLAN

Sessions:4 lectures of 1 hour each.

Total hours per week: 4 hours per week.

F. EVALUATION & GRADING

Description Weight age Schedule

1. Continuous Assessment 30% Detailed Below

2. Mid-term Exam 20% Academic Calendar

3. End term Exam 50% Academic Calendar

Internal Assessment: 100 Marks (shall be done based on the following five components):

Description Weight age Schedule:-

1. Continuous Assessment 30% Detailed Below

Continuous Assessment: (Marks 100) shall be done based on the following five components:
a. Two class tests 10 Marks (5*2)
b. Class Participation 20 Marks
c. Project work 30 Marks (Abstract, Synopsis, final Draft,
Presentation, Viva)
d. Subject grand viva 20 Marks
e. Attendance 20 Marks

Five components will be used for internal assessment for this course (Total 100 marks), the
details of each component is as follows:

a) Class Test: There will be a class test which may be a surprise test. Test will carry 10%
weightage.

School of Law July-December 2018

 b) Class Participation: Students will be marked on the basis of their participation in class
discussion, ability to answer on random basis. It will have 20% weightage.
c) Project work: Each student will be asked to prepare a topic from the Project List attached
as Annexure-II herewith and finally prepare a project. Students are encouraged to write
research papers and publish them. It will have 30% weightage.
d) Viva: A viva of the whole syllabus and the project will be conducted towards the end of
the semester. It will have 20% weightage.
e) Attendance: It has 20% weightage. Formula for award of marks on attendance shall be as
under:
67-75 % 0 Marks
76-80% 5 Marks
81-85% 10 Marks
86-90% 15 Marks
91%-100% 20 Marks
Mid- Sem Examination: 20% Weightage

Mid- Sem examination shall be of two hour duration and shall be a combination of objective,
short, analytical and problem based questions.

End -Sem Examination: 50% Weightage

End-Sem examination shall be of three hours duration. The examination paper shall have
objective, short, analytical and problem based questions.

Passing Criterion: minimum 40% of the highest marks in the class

Student has to secure minimum 40% marks of the “highest marks in the class scored by a
student in the subject (in that class/group class)” individually in both the ‘End-Semester
examination’ and ‘Total Marks’ in order to pass in the paper.

Attendance

Students are required to have minimum attendance of 75% in the subject. Students with less
than said percentage shall NOT be allowed to appear in the end semester examination. The
student obtaining 100% attendance would be given 5% bonus marks for internal assessment.

Cell Phones and other Electronic Communication Devices: Cell phones and other electronic
communication devices (such as Blackberries/Laptops) are not permitted in classes during Tests
or the Mid/Final Examination. Such devices MUST be turned off in the class room.

E-Mail and LMS: Each student in the class should have an e-mail id and a password to access the
LMS system regularly. Regularly, important information – Date of conducting class tests, guest
lectures, syndicate sessions etc. to the class will be transmitted via e-mail/LMS. The best way to
arrange meetings with us or ask specific questions is by email and prior appointment. All the

School of Law July-December 2018

assignments preferably should be uploaded on LMS. Various research papers/reference material
will be mailed/uploaded on LMS from time to time.

G. DETAILED SESSION PLAN

SESSION TOPICS CASES READINGS

MODULE 1: INTRODUCTION TO TAXATION IN INDIA

Dr Vinod K
 Tax System in India Singhania, Direct
1 Taxes Law &
Practice, Taxman
Publications Pvt
 Constitutional Provisions Limited
relating to Taxes ICSI Study Material-
2
 Need of Tax Harniks Park (P.) Ltd .v. Executive
ITO (2014)
 Interpretation of Taxing Statutes McDowell and Co. Ltd v. Dr. Girish Ahuja,
3
CTO AIR 1986 SC 649 Systematic Approach
 Structure of Tax Administration to Income Tax,
in India Bharat Law House
 Concept and Significance of Pvt. Limited, Delhi
4
Ethics in Taxation
ICSI, Study Module,
Executive

MODULE 2: OVERVIEW OF INCOME TAX ACT, 1961

5 Basic Concepts & Definitions

Dr Vinod K
6-9 Residential Status CIT .v. Rampur Distillery Singhania, Direct
and Chemical Co. Ltd. Taxes Law &
10-12 Agricultural Income (2014) Practice, Taxman
Publications Pvt
Suresh Nanda .v. ACIT Limited
13-14 Income under Heads - Salary (2014)
Income under Heads – Profits and Dr. Gurish Ahuja,
15-17
Gains of Business or Profession. CIT v. KamakshyaNarain Systematic Approach
Income under Heads – Income Singh (1964) to Income Tax,
18-20
from House Property Bharat Law House
Income under Heads – Capital CIT v. Raja Benoy Kumar Pvt. Limited, Delhi
21-23 Sahas Roy (1957)
Gains
ICSI, Study Module,
Income under Heads – Income Executive
24-26
From Other Sources

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MODULE 3: OVERVIEW OF GST

Concept of “supply” of goods or

27-28 services
Taxes levied under GST

Distribution of power between

29 Centre and State Centre and State Jayaram Hiregange
taxes subsumed under GST and Deepak Rao,
India GST for
GST Council Concept of Beginners (2nd
Composition levy for small Edition, June
30-32 2017)2016
taxpayers
Nitya Tax
Associates, Basics of
GST, Taxmann’
33-34 Use of Input Tax Credit

MODULE 4: TAX PLANNING, MANAGEMENT, AVOIDANCE AND EVASION

Vodafone International
Tax Planning Vs. Tax Management Holdings ... vs Union Of
India &Anr (2012) ICSI, Study Module,
35-40
Tax Avoidance Vs. Tax Evasion Jindal Stainless Ltd.&Anr vs Executive
State Of Haryana &Ors
(2016)
General Anti Avoidance Rule
Double Taxation Avoidance
41-48 ICSI, Study Module, Executive
Agreement
Transfer Pricing

H. SUGGESTED READINGS:

S.No. Title Author Publisher

a) Systematic Approach to Income Tax Dr. Gurish Ahuja Bharat Law House Pvt.
Limited, Delhi

b) Direct Taxes Law & Practice Dr. Vinod K. Taxman Allied Service Pvt.
Singhania Limited

c) Law and Practice, Taxman Publications V.S. Datey Universal Law Publishers

School of Law July-December 2018

 d) Kanga and Palkivala’s : The Law and A P Dattar Lexis Nexis
Practice of Income Tax

e) Law of Taxation Myneni S.R. Allahabad Law Series.

f) Taxation Laws Kailash Rai Allahabad Law Agency

g) Student Guide to Income Tax Dr. Vinod K. Taxman

Singhania

RESEARCH PAPERS:

1. Thirty Years of Tax Reform in India by Shankar Acharya, Economic and Political
Weekly, Vol. 40, No. 20 (May 14-20, 2005), pp. 2061+2063-2070
2. Interstate Tax Disharmony in India: A Comparative Perspective by M. Govinda Rao and
François Vaillancourt Publius, Vol. 24, No. 4, Interstate Relations (Autumn, 1994), pp.
99-114
3. Clean energy tax for India by Dinesh C Sharma, Frontiers in Ecology and the
Environment, Vol. 8, No. 3 (April 2010), p. 116
4. Indirect Taxes in India: An Incidence Analysis by Shikha Jha and P. V. Srinivasan,
Economic and Political Weekly, Vol. 24, No. 15 (Apr. 15, 1989), pp. 811-813+815-
817+819-821+823-825+827-830
5. Issues in the Introduction of Goods and Services Tax, by MAHESH C PUROHIT,
Economic and Political Weekly, Vol. 45, No. 5 (JANUARY 30-FEBRUARY 5, 2010),
pp. 12-15
6. Goods and Services Tax in India: An Assessment of the Base by R KAVITA RAO and
PINAKI CHAKRABORTY, Economic and Political Weekly, Vol. 45, No. 1, JANUARY
2-8, 2010), pp. 49-54
7. Decentralisation of GST Services and Vertical Imbalances in Pakistan [with Comments]
by Iffat Ara, Muhammad Sabir and Mahmood Khalid, The Pakistan Development Review,
Vol. 49, No. 4, Papers and Proceedings PARTS I and II The 26th Annual General Meeting
and Conference of the Pakistan Society of Development Economists Islamabad, December
28 - 30, 2010 (Winter 2010), pp. 479-495
I:DETAILED CASES

S.No. Title Source Module Session

No. No.
1. Harniks Park (P.) Ltd .v. ITO (2014) 62 SOT 15(URO)/41 1 1-5

2. McDowell and Co. Ltd v. CTO AIR 1986 SC 649 1 1-5

3. CIT .v. Rampur Distillery and (2014) 364 ITR 551 2 6-26
Chemical Co. Ltd. (2014)

School of Law July-December 2018

 4. Suresh Nanda .v. ACIT (2014) (2013) 352 ITR 2 6-26
611/90

5. CIT v. KamakshyaNarain Singh (1955) 27 I.T.R. 49 2 6-26

6. CIT v. Raja Benoy Kumar Sahas AIR 1957 SC 768 2 6-26

Roy (1957)

7. Decorative Laminates (P) Ltd. 2010 (257) E.L.T. 61 4 35-44

(Kar.)
8. M/s SBEC Sugar Ltd. [2004 (171) ELT 191 4 35-44
(Tri)
9. M/s Lark Chemicals Pvt. Ltd (2013) 2013 (1) ECS (98) 4 35-44
(Tri-Mum)
10. M/s Bharat Electronics Ltd (2013) 2013 (2) ECS (117) 4 35-44
(Tri - Mum)
11. Vodafone International Holdings ... (2012) 6 SCC 613 5 45-46
vs Union Of India &Anr (2012)

12. Jindal Stainless Ltd.&Anr vs State 125 (2005) DLT 326 5 45-46
Of Haryana &Ors (2016)

G: 4 WEB SOURCES:
https://en.wikipedia.org/wiki/Taxation_in_India
https://www.hdfclife.com/insurance-knowledge-centre/tax-saving-insurance/Tax-Structure-in-
India/
https://www.bankbazaar.com/tax.html
http://trak.in/tags/business/2015/03/09/overview-direct-indirect-taxation-tax-structure-india/
https://cleartax.in/s/income-tax-slabs
https://www.quora.com/How-can-I-understand-the-taxation-system-of-India
http://www.mondaq.com/india/x/601974/tax+authorities/A+Study+of+the+Indian+Tax+System
http://www.doingbusinessinmaharashtra.org/Taxation.aspx
https://gradestack.com/CA-CPT/Basic-Understanding-of/Tax-structure-in-India/22648-4557-
54830-study-wtw

Databases:
JSTOR
SCCONLINE
Manupatra
Taxmann

School of Law July-December 2018

Instructions

a) Students need to submit individual projects.

b) Students are expected to read the concerned session’s contents in advance before coming
to the class.
c) The session will be made interactive through active participation from students. The
entire session will be conducted through question-answer, discussion, current practices,
examples, problem solving, brain storming activities, role plays, group discussions &
presentations etc.
d) All schedules/announcements must be strictly adhered to.
e) Plagiarism, in any form, will be least tolerated. Student, if found plagiarized, will be
subject to disciplinary action. To avoid plagiarism, the instructor recommends the
following:
1. Acknowledge by way of a citation whatever is borrowed.
2. Put in quotation any sentence in which there are more than 12 words in a sequence
3. To the maximum extent possible, paraphrase others’ ideas and then acknowledge
them through citations.
4. Make all borrowings, which are more than 50 words in a sequence, into a block
quote.

However,

1. Copying lines (more than 12 words in a sequence) or passages from other sources,
not citing them, and writing the name of the source as reference in the end of the paper
will be deemed plagiarism
2. After copying lines in which there are more than 12 words in a sequence and
providing a citation at the end of a line or paragraph will also be deemed plagiarism
3. Copying others assignment, though they are original, will be considered plagiarism

Say no to plagiarism! Let’s develop a fine research culture in CoLS.

-----------------------------------------------------------------------------------------------------------------

School of Law July-December 2018

 Annexure-I

PROJECT TOPICS

PROJECT TOPICS
1. Tax Exemption to the political parties.
2. Income Tax Governing Body Review in Sahara Case – The Approach Taken by Justice A.P
Shah.
3. Taxing the online companies operating in India.
4. Taxation in the e-commerce sector and the question of Jurisdiction.
5. International Trusts and Tax Havens.
6. Increasing the tax payer base in India (A Legal Approach).
7. Improper imports and exports
8. Startups in India and issue of taxation
9. Tackling income tax exemptions for equities and
10. Tackling the income tax exemptions for agricultural income
11. Tax Evasion and Tax Avoidance
12. Income tax relief for SMEs and the process of digitization
13. Taxation on gift of property
14. SEBI norms for fund managers - overseas funds
15. Effect of demonetization on Income Tax Act
16. A critical assessment of Income Tax relief to FPI.
17. Tax avoidance by the corporations
18. Tax evasion by the corporations
19. International Trusts and tax avoidance
20. International Taxation and DTAA
21. A critical appraisal of – India’s double taxation avoidance agreement with Mauritius
22. A critical appraisal of – India’s double taxation avoidance agreement with Singapore
23. Tax evasion and poverty
24. Vodafone Transfer pricing case
25. Shell Gas Company dispute for transfer pricing – A critical appraisal
26. Taxation Aspect of Mergers/Acquisitions
27. Taxation Aspect of mergers/acquisition in oil & gas companies.
28. A comparative studies of transfer pricing – India, UK, US
29. Shaping “permanent establishment” – A historical approach.
30. Taxation and WTO
31. Advance payment of tax
32. Advance ruling for non-residents
33. Amendments effected by the Finance Act, 2013
34. Tax deduction or collection at source
35. Tax planning
36. Tax treatment of Hindu undivided families
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 37. Taxation of companies
38. Taxation of Oil& Gas
39. Taxation of power
40. Transfer of capital asset & Computation of capital gain
41. Transfer pricing
42. What is relevance of residential status
43. Winnings from lotteries, crossword puzzles, horse races and card games, etc.
44. Problems in current Indirect Tax Structure
45. Import Procedure under Customs Act
46. Export Procedure under Customs Act
47. Valuation of Captively Consumed Goods under Excise
48. Job Worker under Excise Law
49. Depot Valuation under Excise Law
50. Effect of demonetization on exports
51. Changes brought or proposed in IT Act, 1961 due to demonetization
52. Duties under Customs Act, 1962
53. Salient Feature of Budget 2018-19
54. Baggage of Indian resident or foreigner residing in India and rules relating thereto
55. Import Export through Courier
56. Import Export through Post
57. Duty Drawback under Customs
58. Warehousing Procedure under Customs
59. Prohibitions on Imports and Exports
60. Any other topic of recent relevance or interest
NOTE: The above-mentioned list of project topics is suggestive and allotment of project
topics to students is subject to approval by the instructor.

GUIDELINES FOR PROJECT WORK

The project will be completed as follows:
1. Abstract: One page in around 300 words
It may be in 3 paragraphs
a. Highlighting the topic
b. Areas of concern and expected solution
c. Scheme of research
d. Key words

2. Submission of synopsis
Synopsis should contain the following:
a. Statement of the Problem
b. Survey of the existing literature
c. Identification of the issues
d. Objective and scope of the research
School of Law July-December 2018
 e. Research Methodology adopted
f. Probable outcome
g. Chapterization

3. Submission of Final Project report after approval of synopsis.

a. Excluding the Cover page, index page and bibliography the main write up should
be around 20 pages. 1.5 Space, Times New Roman, Font Size 12.The project
should be printed both sides to save paper.
b. Project must have- Cover page stating Subject name, Title of the Project,
Supervisor name, Student details etc.
c. Students have to follow a uniform method of citation (the suggested method is
Blue Book 19th Edition) and must mention the same in the research methodology).
d. The main body of the project must contain- Introduction, different chapters,
conclusion, suggestions, along with foot notes and bibliography.

4. The project work shall

a. Be focused on the problem
b. Include current status of knowledge in the subject (literature review);
c. Embody the result of studies carried out by him/her;
d. Show evidence of the student’s capacity for critical examination and judgment;
and
e. Be satisfactory in presentation so far as language, style and form are concerned

5. The student shall indicate clearly and extensively in his/her project, the following:
a. The source from which referred information is taken;
b. The extent to which he/she has availed himself/herself of the work of others and
the portion of the /project work he/she claims to be his/her original work; and
c. Whether his/her project work has been conducted independently or in
collaboration with others.

6. A certificate to the effect that the project work carried out by the student independently
or in collaboration with other student(s) endorsed by the student shall form the part of
the submission for evaluation.
7. Every student who spends a specified period of time in an
industry/organization/institute for reasons of work related to his/her project work, with
prior permission from the Coordinator concerned will explicitly acknowledge working
in the relevant industry/organization/institute.
8. All projects submitted by the students will go through the process of plagiarism check
through the anti-plagiarism software (Turnitin). The report produced by the software
will necessarily be as per the standards prescribed by the university. If the report is
below standards the supervisor will reject the project and award zero marks.

School of Law July-December 2018

 Annexure-II

Programme B.A,LL.B (H), Semest

Name Energy Laws er VII
Faculty
Name Vishal Sharma
Subject Taxation Law
Subject LLBL
Code 443
Quiz/Clas Quiz/Class Project Subject Case
s Test/ Test/ Snap Work Grand Comm Atte

Total 100 Marks

Snap Test- II Viva ent ndan
Test- I ce
Enrl. Name 10% 10% 30% 20% 10% 20%
No. weightag weightage weightag weightag Weightage weighta
e e e ge

I II III IV V VI

1
2
3
4

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 Annexure-III

Case
Class Abstract Synopsis Comment Final Project Class Test 2
Test 1 submission submission Project Presentations+
Submission Grand Viva
On or Snap
Snap On or On or Before 20 On or Before End
Before Before September Before Term (Before End
(Before 2018. Term)
Mid 30 August, 15 31 October,
Term) 2018. September, 2018.
2018.

School of Law July-December 2018