Commercial Tax Treatment Of Agricultural Income Under Income Tax Law By Ram Dutt Sharma Edition August 2024

This book is a unique publication of its kind. It captures at one place, more than five hundred cases of contemporaneous relevance that are handpicked from reports and magazines that print virtually all that is published in India on the direct tax laws. All the cases on the subject, delivered by different forums (Supreme Court, High Court, ITAT & AAR), are arranged at one place to provide an easy and quick reference. Each case is systematically arranged brief with at least catch words for a quick reference and carries, wherever possible, the relevant assessment year.

Like any other good digest of case laws, the reader can reach to the desired case law by referring to any of the indexes on Case Laws, Section, Subject and Chapter. Further to avoid any confusion, the citations of the cases specifically highlight the respective judicial forums that delivered the decisions, while citing the cases. Care has been taken to refer to all the respective reports and the magazines while digesting the cases.Finance (No. 2) Act, 2024 has made changes and the provisions of the same have been incorporated at the appropriate places and updated case-laws have also been incorporated to make the book up to date.