- Publisher: Taxmann
- Edition: Ed 2019
- ISBN 13 9789388750677
- Approx. Pages 1846 + Contents
- Format Hardbound
- Approx. Product Size 24 x 16 cms
- Delivery Time Normally 7-9 working days
- Shipping Charge Extra (see Shopping Cart)
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Description
A Comprehensive Digest or decisions of Supreme Court, High Courts, ITAT and AAR on Tax Treaties and International Taxation covering period from 1961 to 2018
• Digests have been arranged as per Articles of OECD Model Convention
• Subject Index will help you to quickly find the relevant case law on any subject
• Digests have been arranged as per Articles of OECD Model Convention
• Subject Index will help you to quickly find the relevant case law on any subject
• Facts and Ratio Decidendi have been presented separately and conspicuously
• Cases have been arranged logically with due prominence given to leading cases under each subject
• Concise and precise note on top of every digest provides glimpse of ratio laid down
• Synopsis under each subjectgives the minutest possible details
• Changes, in law properly indicated as footnotes.
• Subject Index, consisting of one word index as well as an index in details is so comprehensive that one can
swiftly trace out particular case
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swiftly trace out particular case
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Contents
Chapter heads
List of cases digested
List of cases affirmed / reversed/ overruled/ approved/ disapproved
list of cases against which SLP dismissed Granted by Supreme court
Article 2 : Taxes covered
Article 3 : General definitions
Article 4 : Resident
Article 5 : Permanent establishment
Article 6 : Income from immovable property
Article 7 : Business Profits
Article 8 : Shipping, inland water ways transport and air transport
Article 10 : Dividend
Article 11 : Interest
Article 12 : Royalties/ fees for technical services
Article 13 : Capital gain
Article 14 : Independent personal services
Article 15 : Income from employment
Article 16 : Director's fees
Article 17 : Entertainers & sports persons
Article 18 : Pension
Article 19 : Government services
Article 21 : Other income
Article 23A : Elimination of double taxation
Article 24 : Non-discrimination
Article 25 : Mutual agreement procedure
Article 30 : Entry in to Force
Indian Income Tax Act, 1961
Subject Index
......................................................................................................................................
Chapter heads
List of cases digested
List of cases affirmed / reversed/ overruled/ approved/ disapproved
list of cases against which SLP dismissed Granted by Supreme court
Article 2 : Taxes covered
Article 3 : General definitions
Article 4 : Resident
Article 5 : Permanent establishment
Article 6 : Income from immovable property
Article 7 : Business Profits
Article 8 : Shipping, inland water ways transport and air transport
Article 10 : Dividend
Article 11 : Interest
Article 12 : Royalties/ fees for technical services
Article 13 : Capital gain
Article 14 : Independent personal services
Article 15 : Income from employment
Article 16 : Director's fees
Article 17 : Entertainers & sports persons
Article 18 : Pension
Article 19 : Government services
Article 21 : Other income
Article 23A : Elimination of double taxation
Article 24 : Non-discrimination
Article 25 : Mutual agreement procedure
Article 30 : Entry in to Force
Indian Income Tax Act, 1961
Subject Index
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