Commercial Case Laws in Favour of Revenue on Direct Tax Laws By Ram Dutt Sharma Edition June 2025

Case Laws Favour of Revenue Direct Tax Laws Ram Dutt Sharma

Case Laws Favour of Revenue Direct Tax Laws Ram Dutt Sharma

Content

1 – Preliminary
2 – Definitions.
3 – Basis of Charge
4- Incomes which do not Form Part of Total Income
5 – Charitable Trusts or Institutions
6 – Heads of Income
7 – Expenditure Incurred in Relation to Income not Includible in Total Income
8 – Income from Salary
9 – Income from House Property
10 – Profits and Gains of Business or Profession
11 – Depreciation
12 – Amounts not Deductible
13 – Expenses or Payments not Deductible in Certain Circumstances
14 – Profits Chargeable to Tax
15 – Special Provision for Deductions, Plant, Speculative Transaction, etc/td>
16 – Certain Deductions to be only on Actual Payment
17 – Presumptive Taxation Schemes
18 – Capital Gains
19 – Income from Other Sources
20 – Income of Other Persons, Included in Assessee’s Total Income
21 – Unexplained Cash Credits, Investments, Money, etc.
22 – Set off, or Carry Forward and Set off
23 – Deduction not to be Allowed unless Return Furnished
24 – Deduction in Respect of Certain Payments
25 – Deductions in Respect of Certain Incomes
26 – Deductions in Respect of Other Incomes/Other Deductions
27 – Rebates and reliefs
28 – Double Taxation Relief
29 – Special Provisions Relating to Avoidance of Tax
30 – General Anti-Avoidance Rule (GAAR)
31 – Determination of Tax in Certain Special Cases
32 – Special Provisions Relating to Certain Incomes of Non-Residents
33 – Special Provisions Relating to Certain Companies
34 – Special Provisions Relating to Certain Persons Other than a Company
35 – Income-tax Authorities
36 – Jurisdiction
37 – Power Regarding Discovery, Production of Evidence, etc
38 – Search and Seizure
39 – Power to Calling for Information & Power of Survey
40 – Disclosure of Information Respecting Assessees
41 – Procedure for Assessment
42 – Method of Accounting
43 -Income Escaping Assessment
44 – Time Limit for Completion of Assessment, Reassessment and Recomputation
45 – Procedure of Assessment in cases where a search was initiated under Section 132/132A after 31.05.2003 but before 31.03.2021
46 – Rectification of Mistake etc
47 – Special Procedure for Assessment of Search Cases
48 – Liability in Special Cases
49 – Special Provisions Applicable to Firms
50 – Collection and Recovery of Tax
51 – Liability for Payment of Advance Tax
52 – Collection and Recovery
53 – Interest Chargeable in Certain Cases
54 – Refunds
55 – Settlement of Cases
56 – Dispute Resolution Committee
57 – Advance Rulings
58 – Appeals
59 – Revision of Orders Prejudicial to Revenue
60 – Revision of Other Orders
61 – General
62 – Requirement as to Mode of Acceptance, Payment or Repayment in Certain Cases to Counteract Evasion of Tax
63 – Penalties Imposable
64 – Offences and Prosecutions
65 – Miscellaneous
66 – Miscellaneous
67 – The Prohibition of Benami Property Transactions Act, 1988
68 – Black Money Act, 2015