Taxmann’s Law of Evidence and Cross-examination in Tax and Allied Laws: Frequently Asked Questions by AIFTP
Taxmann's Law of Evidence and Cross-examination in Tax and Allied Laws: Frequently Asked Questions by AIFTP - Edition 2024. This handbook is an exhaustive guide to the law of evidence and cross-examination, specifically for tax and allied laws, featuring a practical Q&A format that spans a broad spectrum of tax-related statutes. Organised into fifteen detailed chapters, it addresses both procedural and evidentiary aspects, from basic concepts in the Income-tax Act 1961 to complex issues in international taxation and transfer pricing. The book also covers indirect tax proceedings under various acts such as the GST and Customs Act and new criminal law frameworks introduced by the Bharatiya Nyaya Sanhita, Bharatiya Sakshya Adhiniyam, 2023 and related legislations.
Taxmann’s Interpretation of Taxing Statutes by K.N. Chaturvedi – 2nd Edition 2024
Taxmann's Interpretation of Taxing Statutes by K.N. Chaturvedi - 2nd Edition 2024. This book analyses the complex realm of statutory interpretation, focusing on taxation laws, illustrating the challenges judges face with legislative language and the importance of understanding legislative intent through various interpretation approaches. The second edition brings to light recent developments in tax policy, including the GST regime in India, and offers a comparative analysis of statutory interpretation practices across common law countries. This book is a comprehensive treatise on the evolving principles of judicial interpretation and the structure of tax law, making it essential for those involved in the legal, academic, and practical aspects of taxation.
