CLI Landmark Cases in Direct Tax Laws ( Set of 4 Volume) By S. Rajaratnam Edition 2019

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Landmark Cases in Direct Tax Laws S Rajaratnam S Rajaratnam

Landmark Cases in Direct Tax Laws S Rajaratnam S Rajaratnam


The editing is simply superb with the case law classified under appropriate headings and arranged alphabetically The table of contents nominal index of case law and the subject index are useful guides for locating the desired information …. Excellent in get-up and presentation, and erudition in all the cases commented upon; make the book a good possession by those who are required to administer and by those who practice tax laws. Law reports in profusion, issuing from several High Courts and the Supreme Court, produce a flow, even flood, of rulings – some trash, some creative wonders, beyond the time and capability of the legal profession to read through. Therefore selective reports of leading cases assist the lawyers in a big way, given the complexity of our tax laws, enormous volume of litigation and consequent hardship found by even tax specialists. In this view, I agree with Justice K.S. Paripoornan who was a tax specialist while at the Bar, when he says that this book will be well received by the Bench, the Bar, administrators, tax practitioners and the general public


Volume 1

  • Systems of Accounting
  • Agricultural Income
  • Income -I
  • Income -II
  • Year of Assessment/Deductions
  • Non-resident Taxation
  • Double Tax Avoidance Agreements
  • Advance Ruling
  • Transfer Pricing
  • Exemptions
  • Charities-I – Substantive Law
  • Charities-II – Procedural Law
  • Salary
  • Income from Property
  • Business (General)
  • Admissible Business Expenditure

Volume 2

  • Inadmissible Business Expenditure
  • Barred Business Expenditure
  • Depreciation
  • Capital Gains
  • Income from other sources
  • Clubbing of Income
  • Manufacture – Precedents
  • Co-operative Institutions ? Relief under section SOP
  • Incentives ? Common issues
  • Special Deductions under Chapter VI-A
  • Export Business ? Special Deduction
  • Set-off of Loss
  • Constitutionality
  • Interpretation of Statutes
  • Hindu Law
  • Mohammedan Law
  • Family arrangemen
  • Partnership Law/Firm
  • Corporate Taxation – I Assessment of Companies and Shareholders
  • Corporate Taxation – II Tax on Book Profits
  • Benami Transactions
  • Administrative Law
  • General Principles
  • Assessment – I Heads of Income
  • Assessment – II Theory

Volume 3

  • Assessment – III Practice
  • Return
  • Reassessment
  • Rectification
  • Private Trusts
  • Interest on tax due/Refund of tax
  • Association of persons/Body of individuals
  • Requisition/Survey/Information/Summons
  • Search
  • Block Assessment and after
  • Recovery of Tax
  • Refund
  • Revision
  • Tax deduction/Collection at source
  • Appeals and Statutory Remedies
  • Appellate Tribunal
  • Purchase of immovable property by Central Government
  • Settlement Commission
  • High Court/Supreme Court

Volume 4

  • Writ
  • Voluntary Disclosure of Income Scheme
  • Kar Vivad Samadhan Scheme
  • Penalty – I Concealment Penalties
  • Penalty – II Other Penalties
  • Prosecution
  • Interest Tax Act
  • Wealth-tax
  • Gift-tax
  • Miscellaneous
  • Direct Tax Dispute Resolution Scheme, 2016
  • Consolidated Table of Contents
  • Consolidated Table of Case Law
  • Consolidated Subject Index

About the Author

Shri?S. Rajaratnam, M.A, LL.M., F.I.C.W.A., formerly of Indian Revenue Service, retired as Accountant Member of Income-tax Appellate Tribunal in 1985. During his service, he was deputed to Sri Lanka as Tax Expert and to Government of Tamilnadu as Member of Sales Tax and Agricultural Income-tax Appellate Tribunals. He is currently Director (Education & Research), Society of Auditors, Chennai. He has authored several books and writes for various tax journals. He is a regular columnist for “The Hindu?, “Consolidated Commercial Digest”, and “Corporate Law Cases”, besides contributing to “Landmark Cases” in the journal section of each volume of Income Tax Reports.

Weight 4 kg







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