CLI’s Landmark Cases in Direct Tax Laws (Set of 4 Vols) By S. Rajaratnam 6th Edition June 2019.

CLI’s Landmark Cases in Direct Tax Laws (Set of 4 Vols) By S. Rajaratnam 6th Edition June 2019.

Key Features :

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.

Details :