Supreme Court on Income Tax Case Digest (1922-2015)

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Description
Chaturvedi & Pithisaria's Supreme Court on Income Tax is a case digest covering judgments ranging from 1922 to 2015. Written in a lucid and simple style, this comprehensive compendium covers over 15,000 notable judicial decisions of the Supreme Court presented in a section-wise manner categorized under appropriate headings and sub-headings.
This new treatise covers case law upto and including (2015) ITR Volume 373, as well as reported in other journals including CTR, Taxation, Taxmann, Tax LR, AIR, SCC, SCR and JT. High Court decisions which have been reversed, affirmed, overruled, impliedly overruled, relied on, dissented from, by Supreme Court rulings have also been discussed. English citations including HL, ChD, CA and KB have been incorporated, where relevant.
The case digest is an invaluable and authentic reference work for chartered accountants, lawyers, judges, tax practitioners and corporate professionals.
Key Features
•    Comprehensive coverage of more than 15,000 cases spanning across nine decades
•    Section-wise presentation of judgments for ease of reference
•    Meticulous classification of case law under headings and sub-headings
•    Analysis of cases indicating the treatment received in later SC judgments
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Contents
Volume 1 Sections 1 to 138
Arrangement of Sections
Chapter 1 :  Preliminary
Chapter 2 :  Basis of Charge
Chapter 3 :  Incomes which do not Form part of Total Income
Chapter 4 :  Computation of Total Income
Chapter 5 :  Income of other Persons, included in Assessee’s Total Income
Chapter 6 :  Aggregation of Income and Set-off or Carry Forward of Loss
Chapter 6A: Deductions to be made in Computing Total Income
Chapter 7 :  Incomes forming part of Total Income on which no Income-Tax is payable
Chapter 8 :  Rebates and Reliefs
Chapter 9 :  Double Taxation Relief
Chapter 10 :  Special Provisions relating to Avoidance of Tax
Chapter 11 :  Additional Income-Tax on undistributed Profits
Chapter 12 :  Determination of Tax in certain special cases
Chapter 12B :  Special Provisions relating to certain Companies
Chapter 13 :  Income-Tax Authorities
Volume 2 Sections 139 to 298
Chapter 14 :  Procedure for Assessment
Chapter 14B :  Special Procedure for Assessment of Search Cases
Chapter 15 :  Liability in Special Cases
Chapter 16 :  Special Provisions Applicable to Firms
Chapter 17 :  Collection and Recovery of Tax
Chapter 18 :  Relief respecting Tax on Dividends in certain cases
Chapter 19 :  Refunds
Chapter 19A :  Settlement of Cases
Chapter 19B :  Advance Rules
Chapter 20 :  Appeals and Revision
Chapter 20A :  Acquisition of Immovable Properties in certain cases of Transfer to
                    counteract evasion of Tax
Chapter 20B :  Requirement as to mode of Acceptance, Payment or Repayment in Certain
                     cases to counteract evasion of Tax
Chapter 20C :  Purchase by Central Government of Immovable Properties in certain Cases of Transfer
Chapter 21 :  Penalties Imposable
Chapter 22 :  Offences and Prosecutions
Chapter 22A : Annuity Deposits
Chapter 23 :  Miscellaneous
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Author Details
M. K. Pithisaria, B.com., LL.B., Calcutta University
Mukesh Pithisaria, B.com., LL.B., Ranchi University
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