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One Stop Referencer for Assessment & Appeals

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Book Name
One Stop Referencer for Assessment & Appeals
Author Amit Kumar Gupta
Edition 2nd edn. 2023
ISBN 978-93-9416-368-3
Pages 1040
HSN/SAC Code49011010
SKU: TG-BPG-OSRFAA Categories: , , ,

Description

Discover the ‘One Stop Referencer for Assessment & Appeals‘ by Amit Kumar Gupta. Get a limited-time offer of flat 27% discount and free shipping. This comprehensive 2nd edition, published in 2023 with ISBN 978-93-9416-368-3, consists of 1040 pages. Explore a wide range of topics, including writ petitions, taxation, appeals, and important sections of the Income-tax Act. Enhance your understanding of assessment and appeals with detailed contents and case laws. Don’t miss out on this valuable resource for professionals and enthusiasts alike.

CONTENTS AT A GLANCE

Chapter Title Page
Bharat 5
Preface to the Second Edition 7
About the Author 9
About the Co-Author 10
About the book 11
Detailed Contents 17
Table of Cases 37
1 Writ Petition in Income-tax Act 1
2 Overview of Revenue and Capital Expenditure 8
3 Ignorance of Law is no excuse 16
4 Doctrine of Natural Justice 21
5 Waiver of Interest 36
6 Taxation and Assessment of Dead Person 55
7 Section 263: Revision of orders prejudicial to revenue 64
8 Substantial Question of Law 82
9 Section 241A: “Withholding of Refund in Certain Cases” 98
10 Deducted TDS not Deposited on Time, You Could be Prosecuted 111
11 Section 292B: Return of Income, etc., not to be invalid on Certain Grounds 127
12 ‘Contempt of Court’ 135
13 Stay on Demand 150
14 Right to Appeal to Courts 162
15 ‘Faceless Assessment and Appeals’ 175
16 Section 50C: A Step Forward in Curbing Black Money 225
17 Appealable Orders Before Commissioner (Appeals) 259
18 Appeal Procedures to ITAT 277
19 Section 69: Unexplained investments 312
20 Section 69A: Unexplained Money, etc. 328
21 Section 69B: Amount of Investments, etc., Not Fully Disclosed in Books of Account 346
22 Section 69C: Unexplained Expenditure, etc. 358
23 Section 69D: Amount Borrowed or Repaid on Hundi 374
24 Section 115BBE 423
25 Search under Income-tax Act 428
26 Admission and Retraction of Statement under Search 486
27 Section 153A: Assessment in Case of Search and Requisition/Section 153C: Assessment of Income of any other person 514
28 Section 153B: Time Limit for Completion of Assessment under section 153A 533
29 Section 153D: Prior Approval Necessary for Assessment in Cases of Search or Requisition 537
30 Case Laws on section 153A 543
31 Section 147/148: Income Escaping Assessment an Effective Tool to Curb Black Money 576
32 New Procedure of Income Tax Assessments 628
33 Section 271AAB: Penalty where Search has been Initiated 638
34 Section 271D 651
35 Section 271E: Penalty Provisions for Failure to Comply with the Provisions of Section 269T 664
36 Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 674
37 Direct Tax Vivad Se Vishwas Act, 2020 712
38 “Charitable Objects” under Income Tax Act 743
39 Section 293: Bar of Suits in Civil Courts 874
40 Income from lease of immovable property – business income or rental income?? 879
41 Whether pass book of bank can be treated as books of accounts of assessee? 883
42 Section 68 – A Pothole of Bias 887
43 Specification of Charge of penalty is an important factor while deciding the matters in litigation 894
44 Whether Judges and Advocates can only be appointed as Judicial Member of the Tribunal 898
45 Whether notice of reassessment could be issued if final assessment order u/s 143(3) read with section 144C is not passed within limitation period? 902
46 Prohibition of Benami Transaction Act provides no opportunity for appellant to cross-examine witnesses at preliminary stage of enquiry by Initiating Officer 907
47 Importance of Judicial discipline in Income Tax Proceedings 912
48 Absolute power corrupts absolutely 918
49 Concept of Look out Circular 924
50 Remand Back 930
51 Whether CBDT is expected to go deep into the niceties of law before considering application u/s 119(2)(b) of the Income Tax Act 1961? 934
52 Terms used in Case laws and their meanings 939
Appendix e-Appeals Scheme, 2023 945

Additional information

Publisher

Bharat

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