Description
Lexis Nexis Chaturvedi And Pithisarias Income Tax Law Vol 6B by Chaturvedi and Pithisaria
Companion to Chaturvedi & Pithisaria’s Income Tax Law Series Volume 1 to 6, the present INCOME TAX LAW (TRIBUNAL) series, issued as Volumes 6A, 6B and 6C is yet another masterly edited maiden attempt on the subject based on ITAT Decisions/Orders. The present commentary surpasses any comparable book inits detailed, reliable, authentic and thorough coverage of law of income-tax. No other book includes as many decided cases of Income Tax Appellate Tribunals or sets them out in such detail in the text, or contains more detailed and exhaustive discussion and elaboration of the legislative provisions, the principles and the decidedcases. This work fulfills two-fold purpose — to give a logical, brilliant and systematized analysis of the principles and full and practical guidance to this law through ITAT Decisions/Orders. Volumes 6B and 6C : The present edition of the commentary dealing with discussions on Income Tax Appellate Tribunal Decisions/Orders comes from none other than the great masters of taxation law, as a result one can safely rely on it for anything on the subject for its effective guidance to this law. Scheme of the Volumes 6B & 6C: Statute Law : Volume 6B of the said treatise contains commentary on sections 80VVA to 245M of IT Act, 1961 as amended by the Finance (No. 2) Act, 2009 (33 of 2009). Volume 6C contains commentary on sections 245N to End and Schedules thereto as amended up to 19-8-2009 including the changes made by the Finance (No. 2) Act, 2009 (33 of 2009), Text of IT Rules,1962, given as amended upto IT (13th Amendment) Rules, 2009 [2010] 320 ITR [St.]1; Text of ITAT Rules,1963, given as amended upto ITAT (Amendment) Rules, 2009: [2009] 313 ITR [St.] 33; and Text of NTT Act, 2005 given as amended upto date. Comprehensive Commentary and Case-law: Decisions and Orders of the various benches of the Income Tax Appellate Tribunals (nearly 8000 Tribunal Decisions) are discussed under sections 80VVA to 245M and sections 245N to End,in Volume 6B and Volum