Tiêu đề LB-701 PRINCIPLES OF TAXATION.pdf ✅

Himachal Pradesh National Law University, Shimla Semester-II Academic Session 2023-24 Paper Code: LB-701 Page 2 Learning Outcome: - The learning outcomes of this course are: - i. Students will gain an understanding of the taxation system, the concepts involved, and the role of tax policy. ii. Students will demonstrate the ability to identify and analyze legal and constitutional nuances of taxation laws and policies. iii. Students will develop critical thinking skills to underline and assess the general provisions of the Income Tax Act, 1961. iv. Students will be able to understand and analyze the judicial approach toward the interpretation of the taxation laws, especially the Income Tax Act, 1961. v. Students will enhance their understanding of the modern dimensions of the regulatory framework of tax law. Pedagogy: - The instructional approach employed in this course involves theoretical explorations of the core tenets of taxation laws, focusing on the examination of theoretical frameworks, legislations, and related case laws. The teaching strategy encompasses a blend of lectures and discussions. Students are compulsorily required to read and prepare the relevant reading, specified under the teaching plan, in advance. This would enable them to actively participate in the classroom discussion/seminar/presentation and contribute constructively towards the learning exercise. This course employs a multifaceted approach, blending traditional lectures to provide a comprehensive understanding of legal principles with dynamic case studies to encourage critical analysis. Evaluation: (Maximum Marks -100) (4 Credits) Sr. No. Component Weightage 1. Written Assignment and Presentation 25 (15+10) 2. Mid-Term Examination 25 3. End-Term Examination 50