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Companion to Chaturvedi & Pithisaria?s Income Tax Law Series Volume 1 to 6, the present INCOME TAX LAW (TRIBUNAL) series, issued as Volumes 6A, 6B and 6C is yet another masterly edited maiden attempt on the subject based on ITAT Decisions/Orders. The present commentary surpasses any comparable book inits detailed, reliable, authentic and thorough coverage of law of income-tax. No other book includes as many decided cases of Income Tax Appellate Tribunals or sets them out in such detail in the text, or contains more detailed and exhaustive discussion and elaboration of the legislative provisions, the principles and the decidedcases. This work fulfills two-fold purpose ? to give a logical, brilliant and systematized analysis of the principles and full and practical guidance to this law through ITAT Decisions/Orders.
Volumes 6B and 6C : The present edition of the commentary dealing with discussions on Income Tax Appellate Tribunal Decisions/Orders comes from none other than the great masters of taxation law, as a result one can safely rely on it for anything on the subject for its effective guidance to this law.
Scheme of the Volumes 6B & 6C: Statute Law : Volume 6B of the said treatise contains commentary on sections 80VVA to 245M of IT Act, 1961 as amended by the Finance (No. 2) Act, 2009 (33 of 2009). Volume 6C contains commentary on sections 245N to End and Schedules thereto as amended up to 19-8-2009 including the changes made by the Finance (No. 2) Act, 2009 (33 of 2009), Text of IT Rules,1962, given as amended upto IT (13th Amendment) Rules, 2009 [2010] 320 ITR [St.]1; Text of ITAT Rules,1963, given as amended upto ITAT (Amendment) Rules, 2009: [2009] 313 ITR [St.] 33; and Text of NTT Act, 2005 given as amended upto date.
Comprehensive Commentary and Case-law: Decisions and Orders of the various benches of the Income Tax Appellate Tribunals (nearly 8000 Tribunal Decisions) are discussed under sections 80VVA to 245M and sections 245N to End,in Volume 6B and Volume 6C respectively, upto and including (2009) 118 ITD (dt. 24-6-2009), (2009) 123 TTJ, Part 3 (dt. 23-6-2009), (2009) 313 ITR (AT) (dt. 29-6-2009) and also from other law reports. i.e. Taxation, CTR, Taxman, Tax LR, SOT, etc.,
Accurate and Precise Footnotes : Accurate and precise footnotes about subsequent statutory changes to each section indicating the effective date of change is yet another important feature of the work.
Separate Table of Cases & Subject Index: Each Volume is complete in itself with separate table of cases and exhaustive subject index. Judicial Decisions: Nearly 8000 Tribunal Decisions / Orders in Volumes 6B & 6C having bearing on sections 80VVA to End on the subject have been discussed elaborately with exhaustive and comprehensive elucidation with ample cross-references, also showing the cases overruled, followed, approved, disapproved, dissented from etc., at appropriate places, covering more than 9,500 headings and sub-headings. Almost all cases reported in ITD, TTJ, ITR (AT), Taxation, CTR, Taxman, Tax LR and SOT and other law journals have been progressively incorporated in these volumes at appropriate places. ISBN-9788180385872
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