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Description
A Section-wise Case Book of Judgments of Supreme Court/High Courts reported in year 2021
Volume I
Supreme Court/High Courts Digest
Volume II
ITAI Digest
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Contents
Volume I & II
• Contents
• List of cases digested
• List of cases Affirmed/Reversed/Overruled/Approved/Disapproved
• List of cases against which SLP Dismissed/Granted by Supreme Court
• List of Circulars & Notifications Judicially Analysed by Supreme Court/High Courts
• Digest of Judgments of Supreme Court/High Courts
• Subject Index
Section 2
Definitions
Section 4
Charge of Tax
Section 5
Income, accrual of
Section 6
Residential Status
Section 9
Income, deemed to accrue or arise in India
Sections 10 to 10B
Exemptions
Sections 11 to 13
Charitable / religious trust
Section 14A
Expenditure incurred in relation to income not includible in total Income
Section 15
Salaries
Sections 22 to 27
Income from house property
Section 28
Profits and gains of business or profession
Section 32
Depreciation
Section 35
Scientific research expenditure
Section 35D
Preliminary expenses, amortization of
Section 35DD
Demerger - Amoritisation of expenditure
Section 36(1)(ii)
Commission/Bonus
Section 36(1)(iii)
Interest on borrowed capital
Section 36(1)(va)
Employees' contribution
Section 36(1)(vii)/(viia)
Bad debts
Section 36 (1) (viii)
Special Reserve Created by Financial Corporation
Section 37(1)
Business expenditure
Sections 40, 40A & 40B
Business disallowance
Section 41(1)
Remission or cessation of trading liability
Section 41(2)
Balancing Charge
Section 43(1)
Actual Cost
Section 43(5)
Speculative transactions
Section 43A
Foreign currency, changes in rate of exchange
Section 44
Insurance business
Section 44AB
Tax Audit
Section 44AD
Special Provision for Computing Profit and gains of business on Presumptive basis
Sections 45 to 55A
Capital gains
Sections 56 & 57
Income from other sources
Section 64
Transfer of Assets for Benefit of Spouse
Section 68
Cash credits
Section 69
Unexplained investments
Section 69A
Unexplained moneys, etc.
Section 69B
Undisclosed investment
Section 69C
Unexplained expenditure
Sections 70 to 80
Losses
Sections 80 AB to 80 P
Deductions
Section 90
Double Taxation Relief
Sections 92A to 92F to Sections 292B
Other Acts
• Wealth-Tax cases
• Black money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
• Prohibition of Benami Property Transactions Act, 1988
• Securities Transaction Tax
• Direct Tax Dispute Resolution Scheme, 2016, Finance Act, 2016
• Kar Vivad Samadhan Scheme, 1998
Interpretation of Statues
Words & Phrases
Subject Index
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