- Author(s): Sampath Iyengar
- Publisher: Bharat Law House
- Edition: 13 Ed 2024
- ISBN 13 9788119565368
- Approx. Pages 14832 + 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 statute is an edict of legislature. To decipher its construct and content; unearth the legislative intent and unravel the legal import is the function of interpretation. Interpretation is a vexed topic. Recourse to different aids to interpreting the statute therefore becomes invariable. Tax commentaries have been accepted and referred as an aid [if not an aid, atleast a source] of interpretation. A commentary gives the interpretation, analysis, insight, opinion, explication, reaction and evaluation of the statute. It is therefore aptly acknowledged as an external (nay eternal) aid of interpretation to various stake holders (viz Revenue authorities, judiciary, taxpayer).
Sri A.C. Sampath Iyengar penned his commentary on the 'Law of Income- tax' in the pre-independence era. The first version was published in 1941. Since then, this commentary has been a treatise which has enriched its readers for more than eight decades. The commentary, its apt content and the appropriate detailing, with a reader-friendly style of cataloguing have made it indispensable for any tax professional. To be continuously indispensable, the commentary should assimilate as well as reflect the trends and changes in the tax law. Over the years, with innumerable changes in the Income-tax statute, twelve editions have been released. With every edition, the commentary has become more comprehensive giving deeper insights into the Act. The lustre of this commentary through this journey has remained unparalleled and unmatched. The original author and the various editors thereafter have maintained the glory of this commentary
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Contents
Chapter XIV. Procedure for Assessment
Chapter XIV A. Special Provision for A Voiding Repetitive Appeals
Chapter XIV B. Special Procedure for Assessment of Search Cases
Chapter XV. Liability in Special Cases
Chapter XVI. Special Provisions Applicable to Firms
Special Index
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Author Details
Sampath Iyengar