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............................................................................................................................. Description A Section-wise Case Book of Judgments of Supreme Court/High Courts rendered during the year 2011 & Reported in Various Tax Journals Also Incorporating • Finance Act 2011 • Section-Wise Compendium of Circulars issued by CBDT during 2011 • Text of Notifications issued duriing 2011 Contents Yearly Tax Digest & Referencer (41 Edition 2012) Volume I Division 1 - Digest of Judgements of Supreme Court/High Courts • Contents • List of cases digested • List of cases affirmed/reversed/overruled/approved/disapproved • Digest of judgements of Supeme Court/High Courts • Subject Index Division 2 - Finance Act, 2011 • Finance Act, 2011 Division 3 - CBDT Circulars & Clarifications • Chronological list of CBDT Circulars • Circulars issued by CBDT during the year 2011 Division 4 - Notifications • Section-wise list of Notifications • Notifications issued during the year 2011 Yearly Digest of Income Tax Tribunal Decisions (17 Edition 2012) Volume II • Definition • Charge of Tax • Income - Accrual of • Residential Status • Income - Deemed to accrue or arise in India • Exemptions • Charitable/ Religious trust • Expenditure incurred in relation to income not includible in total income • Salaries • Income from house property • Depreciation • Scientific research expenditure • Preliminary expenses • Voluntary Retirement Schemes, expenses • Minerals, expenses for prospecting of • Bonus or commissions • Interest on borrowed capital • Employee's contribution • Bad debts • Special reserve created by financial corporation • Y2K Compliant Computer System expenses • Business expenditure • Entertainment Expenses • Building, etc., partly used for business, etc. • Business disallowance • Remission or cessation of trading liability • Balancing charge • Actual cost • Plant • Speculative transaction • Written down value • Rate of exchange and currency, special provisiions consequential to changes in • Public financial institutions etc. income of • Insurance business • Trade/Professional association • Compulsory Tax Audit • Special provisions for computing profits and gains of business on presumptive basis • Mineral oils, business of exploration, etc. • Transport business • Shipping business, in case of non-residents • Mineral oils, special provisions for computing profits and gains in connection with business of exploration, etc., of • Non-residents, head office expenditure in case of • Capital gains • Income from other sources • Cash credit • Unexplained investments • Unexplained Money etc. • Undisclosed Investments • Unexplained expenditure • Losses • Deductions • Double taxation relief • Transfer pricing • Avoidance of tax by certain transactions in securities • Foreign Institutional Investor • Anonymous donations • Non-residents, special provisions relating to • Minimum alternate tax • Shipping companies • Fringe benefits tax • Income tax Authorities • Survey • Return of Income • Enquiry before assessment • Estimate by Valuation Officer in certain cases • Assessment • Dispute Resolution Panel, reference to • Method of Accounting • Income escaping assessment • Search and seizure, Assessment in search case of • Rectification of mistakes • Avoidances of repetitive appeals • Block assessment in search cases • Liability in special cases • Firm • Deduction/Collection of tax at source • Collection and recovery of tax • Interest chargeable • Interest on excess refund • Refunds • Appeals to Commissioner (Appeals) • Revision by Commissioner • Mode of taking or accepting certain loans and deposits • Penalty • Authorise representative • Return oc income, etc., not to be invalid on certain grounds • Notice deemed to be valid in certain circumstances Wealth Tax Act Other Acts • Gift Tax Act Words & Phrases • Words & Phrases Subject Index .............................................................................................................................
