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Case Laws in Favour of Revenue on Direct Tax Laws
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| Book Details | |
| Title | Direct Tax Case Laws in Favour of Revenue |
| ISBN | 9789349957480 |
| Edition | June, 2025 |
| Pages | 1464 |
| Authors | Ram Dutt Sharma |
| Publisher | Commercial Law Publishers |
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Description
“Case Laws in Favour of Revenue on Direct Tax Laws” by Ram Dutt Sharma provides a comprehensive compilation of landmark judgments that support revenue authorities under the Income Tax Law.
🔹 Updated till June 2025 with latest judicial decisions
🔹 Covers Supreme Court and High Court rulings
🔹 Ideal for tax officers, consultants, CA/CS professionals, and law students
🔹 Clear explanations and contextual analysis of key verdicts
Book You copy of this upcoming book now.
Get your copy with 25% off and free delivery from Commercial Law Publishers.
| Chapter | Content | Page |
| 1 | Preliminary | 1 |
| 2 | Definitions. | 4 |
| 3 | Basis of Charge | 50 |
| 4 | Incomes which do not Form Part of Total Income | 68 |
| 5 | Charitable Trusts or Institutions | 133 |
| 6 | Heads of Income | 163 |
| 7 | Expenditure Incurred in Relation to Income not Includible in Total Income |
203 |
| 8 | Income from Salary | 216 |
| 9 | Income from House Property | 225 |
| 10 | Profits and Gains of Business or Profession | 244 |
| 11 | Depreciation | 320 |
| 12 | Amounts not Deductible | 336 |
| 13 | Expenses or Payments not Deductible in Certain Circumstances |
341 |
| 14 | Profits Chargeable to Tax | 357 |
| 15 | Special Provision for Deductions, Plant, Speculative Transaction, et |
365 |
| 16 | Certain Deductions to be only on Actual Payment | 369 |
| 17 | Presumptive Taxation Schemes | 373 |
| 18 | Capital Gains | 400 |
| 19 | Income from Other Sources | 453 |
| 20 | Income of Other Persons, Included in Assessee’s Total Income |
472 |
| 21 | Unexplained Cash Credits, Investments, Money, etc. | 523 |
| 22 | Set off, or Carry Forward and Set off | 596 |
| 23 | Deduction not to be Allowed unless Return Furnished | 613 |
| 24 | Deduction in Respect of Certain Payments | 618 |
| 25 | Deductions in Respect of Certain Incomes | 622 |
| 26 | Deductions in Respect of Other Incomes/Other Deductions |
698 |
| 27 | Rebates and reliefs | 701 |
| 28 | Double Taxation Relief | 703 |
| 29 | Special Provisions Relating to Avoidance of Tax | 712 |
| 30 | General Anti-Avoidance Rule (GAAR) | 725 |
| 31 | Determination of Tax in Certain Special Cases | 729 |
| 32 | Special Provisions Relating to Certain Incomes of Non-Residents |
736 |
| 33 | Special Provisions Relating to Certain Companies | 741 |
| 34 | Special Provisions Relating to Certain Persons Other than a Company |
747 |
| 35 | Income-tax Authorities | 750 |
| 36 | Jurisdiction | 755 |
| 37 | Power Regarding Discovery, Production of Evidence, etc | 771 |
| 38 | Search and Seizure | 776 |
| 39 | Power to Calling for Information & Power of Survey | 802 |
| 40 | Disclosure of Information Respecting Assessees | 806 |
| 41 | Procedure for Assessment | 808 |
| 42 | Method of Accounting | 860 |
| 43 | Income Escaping Assessment | 880 |
| 44 | Time Limit for Completion of Assessment, Reassessment and Recomputation |
939 |
| 45 | Procedure of Assessment in cases where a search was initiated under Section 132/132A after 31.05.2003 but before 31.03.2021 |
946 |
| 46 | Rectification of Mistake etc | 954 |
| 47 | Special Procedure for Assessment of Search Cases | 975 |
| 48 | Liability in Special Cases | 987 |
| 49 | Special Provisions Applicable to Firms | 1033 |
| 50 | Collection and Recovery of Tax | 1045 |
| 51 | Liability for Payment of Advance Tax | 1078 |
| 52 | Collection and Recovery | 1082 |
| 53 | Interest Chargeable in Certain Cases | 1096 |
| 54 | Refunds | 1105 |
| 55 | Settlement of Cases | 1120 |
| 56 | Dispute Resolution Committee | 1129 |
| 57 | Advance Rulings | 1131 |
| 58 | Appeals | 1134 |
| 59 | Revision of Orders Prejudicial to Revenue | 1183 |
| 60 | Revision of Other Orders | 1255 |
| 61 | General | 1262 |
| 62 | Requirement as to Mode of Acceptance, Payment or Repayment in Certain Cases to Counteract Evasion of Tax |
1263 |
| 63 | Penalties Imposable | 1267 |
| 64 | Offences and Prosecutions | 1322 |
| 65 | Miscellaneous | 1356 |
| 66 | Miscellaneous | 1356 |
| 67 | The Prohibition of Benami Property Transactions Act, 1988 |
1399 |
| 68 | Black Money Act, 2015 | 1420 |
Additional information
| Publisher | Commercial |
|---|
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