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What is Constitutional Basis of Taxation in India about?

This document discusses the constitutional and statutory basis of taxation in India. It begins by outlining the supreme power of taxation held by governments. It then examines key articles and provisions in the Indian constitution that relate to taxation, including Article 265 which mandates that no tax can be levied or collected without authority of law. Several court cases are referenced that have interpreted and applied these constitutional provisions. The document also reviews the legislative competence

Author

Vikas Chaudhary

Language

EN