TY  - BOOK
AU  - Gopalakrishan, K. C.
TI  - Text book on tax law: a kaleidoscopic view
SN  - 8185792011
U1  - 343.04 
PY  - 1994///
CY  - Bangalore
PB  - N.L.S.I.U
KW  - Taxation--Law and legislation
N1  - Table of contents:
Chapter 1. Introduction
Chapter 2. Tax kaleidoscope
Chapter 3. Tax base and the concept of Income
Chapter 4. Exclusions, exemptions,deductions, allowances,rebates,relief etc.
Chapter 5. Tax incentives
Chapter 6. Tax avoidance and evasion
Chapter 7. Taxation of capital gains
Chapter 8. Taxation of companies
Chapter 9. Income from trusts
Chapter 10. Assessment function
Chapter 11. The collection function
Chapter 12. Punishment under the Income tax Act
Chapter 13. Tax payer's rights and remedies administrative and judicial review
Chapter 14. Structure of judicial review
Chapter 15. International aspects of tax law
Chapter 16. Wealth tax
Chapter 17. Gift tax
Conclusion
ER  -