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Supreme Court on Income Tax Case Digest (1922-2015)

Supreme Court on Income Tax Case Digest (1922-2015)

Author : Chaturvedi & Pithisaria

ISBN : 9789351435044

EDITION : 1st

NO. OF VOLUMES : 2

BINDING : Hardcover

COPYRIGHT YEAR : 2015

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Chaturvedi & Pithisaria’s Supreme Court on Income Tax is a case digest covering judgments ranging from 1922 to 215. Written in a lucid and simple style, this comprehensive compendium covers over 15, notable judicial decisions of the Supreme Court presented in a section-wise manner categorized under appropriate headings and sub-headings. This new treatise covers case law upto and including (215) ITR Volume 373, as well as reported in other journals including CTR, Taxation, Taxmann, Tax LR, AIR, SCC, SCR and JT. High Court decisions which have been reversed, affirmed, overruled, impliedly overruled, relied on, dissented from, by Supreme Court rulings have also been discussed. English citations including HL, ChD, CA and KB have been incorporated, where relevant. The case digest is an invaluable and authentic reference work for chartered accountants, lawyers, judges, tax practitioners and corporate professionals. Key Features • Comprehensive coverage of more than 15, cases spanning across nine decades • Section-wise presentation of judgments for ease of reference • Meticulous classification of case law under headings and sub-headings • Analysis of cases indicating the treatment received in later SC judgments

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