Supreme Court, High Court judges, AG launch Aseem Chawla’s book on tax laws

A book authored by Advocate Dr Aseem Chawla titled Play In The Joints: Tax Insights & The Play Continues was launched on November 9 at the India Habitat Centre in New Delhi.

The book, which encapsulates major themes in tax law and reflects on the author's experience representing the revenue authorities before courts, touches upon the shifting global tax landscape, domestic litigation trends, and the integration of technology in tax administration.

The Chief Guest for the event, Justice Ujjal Bhuyan of the Supreme Court, delivered an address on the theme Taxpayers' Expectations vis-a-vis Revenue: Judicial Intervention - Balancing the Scales.

Describing the book as a “labour of love,” he praised Dr Chawla’s meticulous research across various income tax provisions, international taxation issues, and the new reassessment regime.

"The book delves into the Prevention of Money Laundering Act, the Benami Transactions Prohibition Act, particularly the controversial 2016 amendment, the decision to go for demonetisation and it's after-effects. He has also dealt with virtual digital assets which are popularly known as cryptocurrency. Various facets of the goods and services tax and finally the future of the country as he visualizes the economic horizon of the country in 2047 on completion of 100 years of independence," he added.

Dr. Lalit Bhasin, President of the Society of Indian Law Firms (SILF), shared his reflections on the book, noting that it effectively addresses significant issues in a clear and accessible manner

"With a blend of insightful analysis and engaging concepts, Aseem not only demystifies the complex tax implications but also offers a forward thinking perspectives on the intersection of various spheres of current tax trends having global resonance," he said.

Justice Yashwant Varma of the Delhi High Court, in his special address, called the book an invaluable contribution to the field.

"It deals with complex legal issues such as significant economic presence and deftly manoeuvres themes of nexus, theory, intangible business connection and India's continued quest to expand boundaries of source-based taxation," he remarked, adding that Dr. Chawla's analysis would serve as a vital resource for legal practitioners and policymakers alike.

Attorney General (AG) for India R Venkataramani presented a keynote speech on Administration of Justice: Duty of the State. He commended Dr. Chawla’s creativity and involvement.

"Writing and sharing are the twin elements of a book launch and gatherings like this, I suppose, is certification enough to show that Aseem has earned well today. And, will continue to earn much more probably then as more people, not only publishers but government and courts, begin to look at him for more creative assistance and involvement," he said.

[Watch event]