Landmark Cases in Direct Tax Laws (4 Volume Set)

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Description
This sixth edition follows the earlier editions in 2000, 2003, 2007, 2011 and 2014. As the last edition has been outdated by developments in law, owing both to the torrent of case law often conflicting with each other, besides the periodical amendments in law, an update become necessary for the guidance of the wary taxpayer and his professional advisors on the prevailing law. This updated edition covers reported cases till the end of March 2019. The book had its origin from the comments made on decisions in the Notes and Comments later "Landmark Cases"-published in the journal section of Income Tax Reports for more than a decade. Two more decades have since passed. The subject-wise collection of these comments has been appreciated by the tax professionals as well as tax administrators for its handiness and ready access to the law in force interspersed with comments on the ruling of the Courts. These comments have elicited welcome from the discerning readers,
much to the gratification of the author(s).

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Contents
Volume 1 - Substantive Provisions
1.  Systems of Accounting
2.  Agricultural Income
3.  Income -I
4.  Income -II
5.  Year of Assessment/Deductions
6.  Non-resident Taxation
7.  Double Tax Avoidance Agreements
8.  Advance Ruling
9.  Transfer Pricing
10.  Exemptions
11.  Charities-I - Substantive Law
12.  Charities-II - Procedural Law
13.  Salary
14.  Income from Property
15.  Business (General)
16.  Admissible Business Expenditure
Volume 2
17.  Inadmissible Business Expenditure
18.  Barred Business Expenditure
19.  Depreciation
20.  Capital Gains
21.  Income from other sources
22.  Clubbing of Income
23.  Manufacture - Precedents
24.  Co-operative Institutions — Relief under section SOP
25.  Incentives — Common issues
26.  Special Deductions under Chapter VI-A
27.  Export Business — Special Deduction
28.  Set-off of Loss
29.  Constitutionality
30.  Interpretation of Statutes
31.  Hindu Law
32.  Mohammedan Law
33.  Family arrangemen
34.  Partnership Law/Firm   
35.  Corporate Taxation - I Assessment of Companies and Shareholders
36.  Corporate Taxation - II Tax on Book Profits
37.  Benami Transactions
38.  Administrative Law
39.  General Principles
40.  Assessment - I Heads of Income
41.  Assessment - II Theory
Volume 3
42.  Assessment - III Practice
43.  Return
44.  Reassessment
45.  Rectification
46.  Private Trusts
47.  Interest on tax due/Refund of tax
48.  Association of persons/Body of individuals
49.  Requisition/Survey/Information/Summons
50.  Search
51.  Block Assessment and after
52.  Recovery of Tax
53.  Refund
54.  Revision
55.  Tax deduction/Collection at source
56.  Appeals and Statutory Remedies
57.  Appellate Tribunal
58.  Purchase of immovable property by Central Government
59.  Settlement Commission
60.  High Court/Supreme Court
Volume 4
61.  Writ
62.  Voluntary Disclosure of Income Scheme
63.  Kar Vivad Samadhan Scheme
64.  Penalty - I Concealment Penalties
65.  Penalty - II Other Penalties
66.  Prosecution
67.  Interest Tax Act
68.  Wealth-tax
69.  Gift-tax
70.  Miscellaneous
71 . Direct Tax Dispute Resolution Scheme, 2016
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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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