Appellate tribunal benami property transactions foreign court supreme court income tax appellate tribunal authority for advance ruling high court. More information of case laws are visible to the subscriber of a package i. Ca final indirect direct tax summary book pdf may 2020. Most importantly, section wise arrangement of the cases would give the readers a comfort to search and refer any cases. The criminal rules of practice, 2019 madras high court. Chapter not in derogation of any other law or any other provision of this act. Avadhesh ojha, essentially, the most read author and editor in the field of tax, corporate and allied laws. To get professional advice on tax case laws, income tax office and financial services information. The outcome of this appeal hinges on the interpretation of section 2581 of 1979. If you continue, tabs opened first shall be closed. Income taxes are a source of revenue for governments. Case laws updates income tax income tax, sales tax.
The learned justices of the federal court of appeal erred in law by given sic judgment in this case contrary to section. Special provision for deductions in the case of business. Section 371 of the incometax act, 1961 business expenditure. Click to view the institutions registered under section 80g, 12 a and more.
Special provision for deduction in the case of trade, professional or similar association. Income tax case laws section wise containing decisions of supreme court, high court, tribaul, cestat, cegat, aar, advance. An act to consolidate and amend the law relating to incometax and supertax. By law, taxpayers must file an income tax return annually to determine their tax obligations. The secretary of states case is supported by lawyers for britain ltd, a group of lawyers. Tax publishers is unique in the vital sense that it is owned, run, supervised and guided by dr. Failure to comply with the provisions of clause iib of subsection 1 of. Complete list of sections of income tax act, 19612019 aubsp. Income tax case laws section wise tax management india. Gerry was shortlisted for public law silk of the year at the 2018 legal 500 awards. A complete solution for ca students and professionals.
Licence fee and tax recovered under the local bodies. Income tax case laws section wise containing decisions of supreme court, high court, tribaul, cestat, cegat, aar, advance ruling authority etc. Get latest case laws updates, notifications, circulars, clarifications and general orders. Direct tax, income tax case laws section wise cchtaxonline. For understanding the overall concept of income tax law in india, one should have to know the title or contents topics covered under sections 1 to 298 of income tax act, 1961 as amended by the. Recovery of tax dues in case of a company in liquidation. Income tax act 1961 compilation of case laws national. Ca soumya ranjan panda the document contains abstract of 142 recent judgments of various judicial authorities on matters of income tax.
785 1456 618 4 1365 273 535 1590 193 946 62 983 1420 228 450 371 1440 699 7 731 500 1515 1459 1370 943 198 804 575 960 1506 166 1395 473 482 169 856 1229 173 568 141 1285 1107 1280 848 587 82