Description
Bharat Law House One Stop Referencer For Assessments & Appeals 2021 Edition by Ramesh Patodia
About ONE STOP REFERENCER for ASSESSMENTS & APPEALS
Chapter 1 Writ Petition in Income Tax Act
Chapter 2 Overview of Revenue and Capital Expenditure
Chapter 3 Ignorance of Law is of no excuse
Chapter 4 Doctrine of Natural Justice
Chapter 5 Waiver of Interest
Chapter 6 Taxation and Assessment of Dead Person
Chapter 7 Section 263: Revision of orders prejudicial to revenue
Chapter 8 Substantial Question of Law
Chapter 9 Section 241A: Withholding of Refund in Certain Cases
Chapter 10 Deducted TDS not Deposited on Time, You Could be Prosecuted
Chapter 11 Section 292B: Return of Income, etc., not to be invalid on Certain Grounds
Chapter 12 Contempt of Court
Chapter 13 Stay on Demand
Chapter 14 Right to Appeal to Courts
Chapter 15 Faceless Assessment and Appeals
Chapter 16 Section 50C: A Step Forward in Curbing Black Money
Chapter 17 Appealable Orders Before Commissioner (Appeals)
Chapter 18 Appeal Procedures to ITAT
Chapter 19 Section 69: Unexplained investments
Chapter 20 Section 69A: Unexplained Money, etc.
Chapter 21 Section 69B: Amount of Investments, etc., Not Fully Disclosed in Books of Account
Chapter 22 Section 69C: Unexplained Expenditure, etc.
Chapter 23 Section 69D: Amount Borrowed or Repaid on Hundi
Chapter 24 Section 115BBE
Chapter 25 Provisions of Search under Income Tax Act
Chapter 26 Admission and Retraction of Statement under Search
Chapter 27 Section 153A: Assessment in Case of Search and Requisition/Section 153C: Assessment of Income of any other person
Chapter 28 Section 153B: Time Limit for Completion of Assessment under section 153A
Chapter 29 Section 153D: Prior Approval Necessary for Assessment in Cases of Search or Requisition
Chapter 30 Case Laws on Section 153A
Chapter 31 Section 147/148: Income Escaping Assessment an Effective Tool to Curb Black Money
Chapter 32 New Procedure of Income Tax Assessments
Chapter 33 Section 271AAB: Penalty Where Search has been Initiated
Chapter 34 Section 271D
Chapter 35 Section 271E: Penalty Provisions for Failure to Comply with the Provisions of Section 269T
Chapter 36 Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Chapter 37 Direct Tax Vivad Se Vishwas Act, 2020
Chapter 38 “Charitable Objects” under Income Tax Act
Chapter 39 Terms used in Case laws and their meanings