Description
CLI Landmark Cases In Direct Tax Laws 2019 by S Rajaratnam
Table of Contents:
Volume 1
Systems of Accounting
Agricultural Income
Income -I
Income -II
Year of Assessment/Deductions
Non-resident Taxation
Double Tax Avoidance Agreements
Advance Ruling
Transfer Pricing
Exemptions
Charities-I – Substantive Law
Charities-II – Procedural Law
Salary
Income from Property
Business (General)
Admissible Business Expenditure
Volume 2
Inadmissible Business Expenditure
Barred Business Expenditure
Depreciation
Capital Gains
Income from other sources
Clubbing of Income
Manufacture – Precedents
Co-operative Institutions — Relief under section SOP
Incentives — Common issues
Special Deductions under Chapter VI-A
Export Business — Special Deduction
Set-off of Loss
Constitutionality
Interpretation of Statutes
Hindu Law
Mohammedan Law
Family arrangement
Partnership Law/Firm
Corporate Taxation – I Assessment of Companies and Shareholders
Corporate Taxation – II Tax on Book Profits
Benami Transactions
Administrative Law
General Principles
Assessment – I Heads of Income
Assessment – II Theory
Volume 3
Assessment – III Practice
Return
Reassessment
Rectification
Private Trusts
Interest on tax due/Refund of tax
Association of persons/Body of individuals
Requisition/Survey/Information/Summons
Search
Block Assessment and after
Recovery of Tax
Refund
Revision
Tax deduction/Collection at source
Appeals and Statutory Remedies
Appellate Tribunal
Purchase of immovable property by Central Government
Settlement Commission
High Court/Supreme Court
Volume 4
Writ
Voluntary Disclosure of Income Scheme
Kar Vivad Samadhan Scheme
Penalty – I Concealment Penalties
Penalty – II Other Penalties
Prosecution
Interest Tax Act
Wealth-tax
Gift-tax
Miscellaneous
Direct Tax Dispute Resolution Scheme, 2016
Consolidated Table of Contents
Consolidated Table of Case Law
Consolidated Subject Index.