Volume 10A: Sections 1 to 37;
Volume 10B: Sections 38 to 94A;
Volume 10C: Sections 95 to 234E;
Volume 10D: Sections 235 to 298, Schedules, ITAT Rules, IT Rules & NTT Act, etc.
The Income Tax Law (Tribunal) Series 10A, 10B, 10C and 10D has been published as a companion to the renowned 10 volume series on Income Tax Law by Chaturvedi & Pithisaria. The second edition of the Tribunal series covers 20,000 cases (approx.) on Income-tax Law decided by Income Tax Appellate Tribunal (ITAT) across India. It comprehensively covers case law presented in a section-wise format to make it reader friendly. ITAT is a final fact finding authority on “Question of Fact”, hence, the cases are very useful and acceptable during litigation involving similar facts. Therefore, it’s vital to understand/quote the right precedent to win the fact-based cases. This companion has been aimed to make legal research easy for tax professionals, tax researchers and tax administrators. It provides the requisite practical guidance to handle income-tax litigations in a hassle-free manner.
• Statutory law has been updated up to the Finance Act, 2016 (28 of 2016) and also the Insolvency and Bankruptcy Code, 2016 (31 of 2016). The change in law brought about by each amendment till date has been explained in a simple and lucid manner.
• Case law of Tribunal Benches progressively reported in (2016) 175 TTJ complete, dated 09-02-2016 and (2016) 44 ITTR complete and ITD, etc.
• Accurate and precise footnotes have been inserted for displaying statutory changes to the relevant sections, indicating the particular date from which such change(s) has/have become effective.
• Each and every ITAT decisions/orders has been examined carefully.
• An attempt has been made to give equivalent citations of various journals with respect to case law.
• The principles about Interpretation of Statutes have been dealt with elaborately.
• This treatise will prove to be a valuable guide written with an object of giving a detailed, reliable, authentic and thorough coverage of all aspects of the ITAT decisions/orders.
• An alphabetical Table of Cases and an easy-to-find exhaustive Subject Index forms part of each volume.