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Lecture by Dr. Ajit Kumar

9 May 2024

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The Centre for Tax Laws organised a lecture by Dr. Ajit Kumar for fourth year students under their Taxation Laws course.

Dr. Ajit Kumar Singh, the Principal Commissioner of Income Tax, delivered a lecture to BA LLB (Hons.) students about Capital Gains Taxation. He explained the concepts of capital gains, capital assets, and their exceptions, along with important legal cases. 


Specifically, he focused on the Vodafone International Holdings B.V v. Union of India & Anr, 2012, detailing its implications on the Income Tax Act of 1961 and its effect on Capital Gains Taxation.

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