Landmark Judgments of Supreme Court Under Direct Tax Laws

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Description
India is governed by the judicial system identified by a hierarchy of Courts, where the doctrine of binding precedent is a cardinal feature of its jurisprudence. Case laws are always a necessity for the Assessing Officer, appellate authorities such as CIT(A), ITAT and High Courts and Tax practioners. In view of my continuous efforts to keep all the concerned updated in law, I have again come out with a unique book titled as "Landmark judgments of the Hon'ble Supreme Court of India". As the title of book suggests, it contains most  important judgments of Supreme Court on Direct Tax Laws. Although many books on various topics are available in the market, it is not possible for the officers of the department as well as tax practioners to frequently refer them as they are bulkey and very exhaustive containing discussion on provisions of the Income Tax Act. Similarly, though there are several brands of Data Discs and websites containing Court decisions, searches made through such media will give a number of decisions as output and selecting the most appropriate one will take considerable time. Considering all these practical difficulties faced by the department and tax practioners, this compilation is made which can be easily carried anywhere and can be used as a convenient guide at times of necessity. As name suggests, this books contains only decisions of Supreme Court of India. In this book, apart from gist of decisions, I have also narrating the reasoning given by the Hon'ble Supreme Court while arriving at such a conclusion so that the logic behind the decisions vis-à-vis the provisions of law will be clear. The unique feature of this book is that : 
• Section-wise presentation of judgments for ease of reference
• Meticulous classification of case law under headings and sub-headings
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Table of Contents
Chapter 1 : Introduction
Chapter 2 : Preliminary
Chapter 3 : Basis of Charges
Chapter 4 : Income which do not form part of total Income
Chapter 5 : Charitable or Religious Trust
Chapter 6 : Expenditure in Relation to Income not Includible in total Income
Chapter 7 : Salary
Chapter 8 : Income from House Property
Chapter 9 : Profit and Gains of Business or Profession
Chapter 10 : Admissible Deduction
Chapter 11 : Other Deduction
Chapter 12 : General Business Expenditure 
Chapter 13 : Amounts not Deductible
Chapter 14 : Expenses or Payments not Deductible in Certain Circumstances
Chapter 15 : Profit Chargeable to Tax
Chapter 16 : Special Provision for For Deductions, Plant, Speculative Transaction, etc
Chapter 17 : Certain Deduction to be Only on Actual Payment
Chapter 18 : Insurance Business, Special Provision for Computing and Gains, etc
Chapter 19 : Capital Gains
Chapter 20 : Income from Other Sources
Chapter 21 : Income of Other Persons, Included in Assessee's Total Income
Chapter 22 : Taxation of Undisclosed Income 
Chapter 23 : Set off or Carry Forward and Set off
Chapter 24 : Deduction to be Made in Computing Total Income
Chapter 25 : Double Taxation Relief
Chapter 26 : Special Provisions Relations Relating to Avoidance of tax
Chapter 27 : Determination of Tax in Certain Special Cases
Chapter 28 : Income-Tax Authority
Chapter 29 : Powers
Chapter 30 : Procedure for Assessment
Chapter 31 : Income Escaping Assessment
Chapter 32 : Assessment in Case of SEARC
Chapter 33 : Rectification of Mistakes, etc
Chapter 34 : Special Provisions/Procedure & Liability in Special cases
Chapter 35 : Special Provisions Applicable to Firms
Chapter 36 : Collection and Recovery of Tax
Chapter 37 : Collection and Recovery
Chapter 38 : Interest Chargeable and Relief Respecting Tax on Dividends in Certain Cases
Chapter 39 : Refunds
Chapter 40 : Settlement of Cases 
Chapter 41 : Advance Ruling
Chapter 42 : Appeals to the Commissioner
Chapter 43 : Appeals to the Appellate Tribunal
Chapter 44 : Appeals to High Court
Chapter 45 : Appeals of Supreme Court 
Chapter 46 : Revision by the Principal Commissioner or Commissioner
Chapter 47 : General
Chapter 48 : Penal Ties Impossable
Chapter 49 : Offences and Prosecution
Chapter 50 : Miscellaneous
Chapter 51 : Amendment which has Nullified the Principal Laid Down by the Apex Court
Chapter 52 : Central Goods and Services Tax Act, 2017
Chapter 53 : Other Supreme Court Judgment of Legal Importance
Chapter 54 : Doctrine for Income-Tax Purpose
Chapter 55 : Prohibition of Benami Property Transactions Act, 1988
Chapter 56 : The Constitution of India The Foundational Law of India
Chapter 57 : Law of Limitation
Chapter 58 : Other Acts\

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Author Details
Ram Dutt Sharma got his post-graduation (M.Sc.) from M.D. University, Rohtak in 1980. He joined the Income-tax Department in the year 1983 and presently working as Income Tax Officer in Faridabad. He worked at various stations of North-West Region of Income Tax Department. He has wide experience of all wings of Income Tax Department such as assessment unit, Special Range, TDS Wing, Investigation Wing, Intelligence and Criminal Investigation etc. He has been contributing articles and addressing on topics relating to Income Tax at Direct Tax, Regional Training Institute, Chandigarh. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations. He is the author of number of books on direct taxes, namely Computation of income from salary under income tax law with tax planning, Computation of income from house property, Formation and Management of Charitable and Religious Trust, Educational and Medical Institutions under income-tax law, Taxation of Non-Resident Indians under income-tax law etc. which have been highly appreciated by the readers.