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CHATURVEDI & PITHISARIA`S Income Tax Law (TRIBUNAL), an eagerly awaited maiden commentary on ITAT decisions/orders is unique in its reliable, detailed, thorough and authentic coverage of law of income-tax and surpasses any comparable book on the subject .No other book includes as many decided decisions/orders of ITAT or sets them out in such detail, or contains more detailed and exhaustive discussion and elaboration of the statutory law of income-tax. A must-keep for the income-tax consulting fraternity, revenue authorities and the academia, the work aims to empower the user with relevant, accurate and most current information in the area with brilliant analysis of the statutory principles and hence, most deservingly, is the information power house of income-tax law.
The important features are as follows: (1) An attempt has been made to accumulate each and every ITAT decision/order section-wise in 4 Volumes, ie. Vols. 6A(1), 6A(2), 6B & 6C. (2) Vol. 6A (1) contains commentary of sections 1 to 44DB of IT Act, 1961. (3) Vol 6A (2) contains commentary of sections 45 to 80VV of IT Act, 1961 (4) Vol. 6B contains commentary of sections 80VVA to 245M of IT Act, 1961. (5) Vol. 6C contains commentary of sections 245N to 298 of IT Act, 1961. This volume also contains the text of (i) IT Rules, 1962, (updated till that very date), (ii) ITAT Rules, 1963 (updated till that very date), (iii) NTT Act, 2005 (updated till that very date). (6) Each volume contains easy-to-find and exhaustive subject index. (7) Each volume contains an alphabetically arranged table of cases. (8) Statutory law has been amended unto 19-8-2009 as per the Finance (No. 2) Act, 2009. (9) Accurate and precise history notes have been provided for tracking statutory changes to the law along with the effective date of change. (10) More than 10,000 ITAT decisions/orders have been meticulously discussed and carefully examined in Vols 6A (1) and 6A (2) highlighting every aspect of the decisions comprehensively and exhaustively. (11) An attempt has also been made to give equivalent citations of various journals for case-laws.
This new companion to the classic and timeless Chaturvedi & Pithisaria series enhances its utility as the Supreme Court, High Court and ITAT decisions have now been presented in one place in a clear and easy-to-understand manner and hence will prove to be very useful, especially, to the Bench, the Bar, the Departmental Authorities, the professionals and everyone concerned with the subject.ISBN-9788180386015
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