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Description
A Parade of precedents with background of law for each decision, whether favourable or unfavourable, with a view to provide answer for every problem or arguments where there is no precise answer, designed to assist anyone having anything to do with direct tax laws.
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Contents
Volume 1
Chapter 1.    Constitutionality
Chapter 2.    Interpretation of Statutes
Chapter 3.    Agricultural Income
Chapter 4.    Hindu Law
Chapter 5.    Mohammedan Law
Chapter 6.    Family Arrangement
Chapter 7.    Partnership Law/Firm
Chapter 8.    Benami Transactions
Chapter 9.    Administrative Law
Chapter 10.  General Principles
Chapter 11.  Accounting/accrual System
Chapter 12.  Income
Chapter 13.  Corporate Taxation Assessment of Companies and Shareholders
Chapter 15.  Non-resident Taxation
Chapter 16.  Double Tax Avoidance Agreements
Chapter 17.  Exemptions
Chapter 18.  Charities
Chapter 19.  Salary
Chapter 20.  Income from Property
Chapter 21.  Income from Business
Chapter 22.  Capital or revenue expenditure
Chapter 23.  Admissible business expenditure
Chapter 24.  Inadmissible Business Expenditure
Chapter 25.  Barred Business Expenditure
Chapter 26.  Depreciation
Chapter 27.  Capital Gains
Chapter 28.  Income from other sources
Chapter 29.  Clubbing of Income
Chapter 30.  Manufacture - Precedents
Chapter 31.  Co-operative Institutions - Relief under section 80P
Chapter 32.  New Industrial Undertakings
Chapter 33.  Deductions under Chapter VI-A
Chapter 34.  Export Business - Special Deduction
Chapter 35.  Set-off of Loss
Chapter 36.  Book Profits Tax/MAT
Volume 2
Chapter 37.  Assessment
Chapter 38.  Return
Chapter 39.  Reassessment
Chapter 40.  Rectification
Chapter 41.  Private Trusts
Chapter 42.  Interest on tax due/Refund of tax
Chapter 43.  Association of persons/Body of individuals
Chapter 44.  Company in liquidation
Chapter 45.  Assessment of Contractors
Chapter 46.  Requisition/survey/Information/Summons
Chapter 47.  Search
Chapter 48.  Block Assessment
Chapter 49.  Recovery of tax
Chapter 50.  Refund
Chapter 51.  Revision
Chapter 52.  Tax deduction/Collection at source
Chapter 53.  Appeals
Chapter 54.  Appellate Tribunal
Chapter 55.  Purchase of immovable property by Central Government
Chapter 56.  Settlement Commission
Chapter 57.  High Court/Supreme Court
Chapter 58.  Writ
Chapter 59.  Voluntary Disclosure of Income Scheme
Chapter 60.  Kar Vivad Samadhan Scheme
Chapter 61.  Penalties
Chapter 62.  Prosecution
Chapter 63.  Interest Tax Act
Chapter 64.  Wealth-tax
Chapter 65.  Gift-tax
Chapter 66.  Miscellaneous
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Author Details
Shri S. Rajaratnam, M.A, LL.M., F.I.C.W.A., formerly of Indian Revenue Service, retired as Accountant Member of Income-tax Appellate Tribunal in 1985. During his service, he was deputed to Sri Lanka as Tax Expert and to Government of Tamilnadu as Member of Sales Tax and Agricultural Income-tax Appellate Tribunals. He is currently Director (Education & Research), Society of Auditors, Chennai. He has authored several books and writes for various tax journals. He is a regular columnist for "The Hindu”, "Consolidated Commercial Digest", and "Corporate Law Cases", besides contributing to "Landmark Cases" in the journal section of each volume of Income Tax Reports.
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