Description
Taxmann Publications Yearly Tax Digest And Referencer Set Of 2 Volumes January 2020 by Taxmann
Volume 1
A Section -wise Case Book of Judgments of Supreme Court/High Courts reported in www.taxmann.com in year 2019
Also Incorporating:
Section -wise Compendium of Circulars issued by CBDT during 2019
Text of Notifications issued during 2019
Volume 2
A Section-wise Case Book of Decisions of Income – tax Appellate Tribunal reported in www.taxmann.com in year 2019
Table of Contents:
List of cases digested
List of cases affirmed/reversed/overruled/approved/disapproved
List of cases against which slip dismissed/Granted by Supreme Court
List of Circulars & Notifications Judicially Analysed by Courts
Digest of judgments of Supreme Court/High Courts
Income-Tax cases
Wealth-Tax cases
Other Acts
Words and Phrases
Subject Index
Detailed Contents of Volume I and II
Definition
Charge of Tax
Income – Accrual of
Residential Status
Income – Deemed to accrue or arise in India
Exemptions
Charitable/ Religious trust
Expenditure incurred in relation to income not includible in total income
Salaries
Income from house property
Repairs and insurance of machinery, plant and furniture
Depreciation
Investment allowance
Investment deposit account
Scientific research expenditure
Exports market development account
Eligible project or scheme
Preliminary expenses, amortization of
Bonus/Commission
Interest on borrowed capital
Gratuity fund, contribution towards
Employee’s contribution
Bad debts
Financial corporation, special reserve created by
Business expenditure
Business disallowance
Remission or cessation of trading liability
Actual cost
Plant
Speculative transactions
Written down value
Public financial institutions/public companies, special provision in case of income of
Insurance business
Special provision for computing profits and gains of business on presumptive basis
Mineral oils, special provision for computing profits and gains in connection
with business of exploration, etc., of
Capital gains
Income from other sources
Clubbing of income
Cash credit
Unexplained investments
Unexplained Money, etc.
Undisclosed Investments
Unexplained expenditure
Losses
Deductions
Double taxation relief
Transfer pricing
Avoidance of tax by certain transaction in securities
Minimum alternate tax
Dividend distribution tax\\
Fringe benefit tax
Income-tax authorities
Search & seizure
Return of income
Permanent Account Number
Aadhaar number, quoting of
Inquiry before assessment
Valuation officer, estimation of value of assets
Assessment
Method of accounting
Income escaping assessment
Search and seizure, assessment in case of
Block assessment in search cases
Liability in special cases
Deduction/collection of tax at source
Advance Tax
Collection and recovery of tax
Interest, chargeable as
Fees for default in furnishing return
Refunds
Settlement Commission
Advance Ruling\
Commissioner (Appeals)
Appellate Tribunal
High Court, appeal to
Revision by Commissioner
Filling of appeal or application for reference by Income-tax Authorities
Loans or deposits, mode of accepting/repayment
Purchase of property by Central Government
Penalty
Offences and Prosecutions
Certain transfer to be void
Service of notice
Other Acts
Wealth-tax Act\
Interest Tax Act
Income Declaration Scheme [Finance Act, 2016]
Direct Tax Dispute Resolution Scheme, 2016
Pradhan Mantri Garib Kalyan Yojana [Finance Act, 2016]
Voluntary Disclosure of Income Scheme, 1997
Kar Vivad Samdhan Scheme [Section 95 of the Finance (No. 2) Act, 1998]
Service matters
Words & Phrases
Subject Index