A Compendium of Issues on Income Tax

by Dr. Girish Ahuja & Dr. Ravi Gupta

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vol 1 pages-1600

vol 2 pages-1776

Preface	vii
About the Authors	ix
Index of Questions	xiii

Volume 1

Chapters

1 Introduction [Sections 1 to 4]	1
2 Scope of Total Income and Residential Status [Sections 5 to 9B]	48
3 Incomes which do not form Part of the Total Income[Sections 10, 10AA, 13A and 13B]	126
4 Computation of Total Income & Income under the Head 'Salaries'[Sections 14 & 14A] & [Sections 15 to 17]	216
5 Income under the Head 'Income from House [Sections 22 to 27]	296
6 Income under the Head ‘Profits and Gains of Business or Profession’[Sections 28 to 44DB]	339
7 Income under the Head ‘Capital Gains’ [Sections 45 to 55A]	779
8 Income under the Head ‘Income from Other Sources’[Sections 56 to 59]	1093
9 Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income) [Sections 60 to 65]	1168
10 Cash Credit, Unexplained Investments, etc. [Sections 68 to 69D]	1187
11 Set off or Carry Forward and Set off of Losses [Sections 70 to 80]	1235
12 Deductions to be Made in Computing Total Income [Sections 80A to 80U(Chapter VIA)]	1294
13 Assessment of Individuals	1371
14 Assessment of Hindu Undivided Family	1404
15 Assessment of Firms (Including LLP)	1434
16 Assessment of Association of Persons	1463
17 Assessment of Co-operative Societies	1475

Volume 2

Chapters

18 Assessment of Trusts [Sections 11 to 13]	1503
19 Taxation of Mutual Associations	1641
20 Assessment of Companies	1656
21 Special Provisions Relating to Tax on Certain Incomes[Chapters XII-DA, XII-EA, XII-F, XII-FA and XII-FB]	1722
22 Tonnage Tax Scheme	1742
23 Taxation of Non-residents with Special Reference to Chapters XII and XIIA of Income-tax Act	1759
24 Return of Income and Procedure of Assessment	1792
25 Search, Seizure & Survey [Sections 132, 132A, 132B, 133A]	1980
26 Deduction and Collection of Tax at Source [Sections 190 to 206CA]	2018
27 Advance Payment of Tax [Sections 207-211, 218 & 219]	2353
28 Interest and Fee [Sections 201(1A), 220(2), 234A, 234B, 234C, 234D, 234E,234F, 234G,234H & 244A]	2361
29 Refunds [Sections 237 to 241 & 245]	2393
30 Settlement of Cases [Sections 245A to 245L]	2405
31 Advance Rulings [Sections 245N to 245V]	2438
32 Appeals and Revision [Sections 246 to 264]	2461
33 Penalties and Prosecutions	2567
34 Dispute Resolution Committee in Certain Cases [Section 245MA]	2661
35 Income-tax Authorities [Sections 116 to 119]	2679
36 Business Reorganisation	2715
37 Double Taxation Relief [Sections 90, 90A and 91]	2746
38 Special Provisions Relating to Avoidance of Tax and General Anti-Avoidance Rule (GAAR)(Transfer Pricing Provisions for International Transactions and Other Provisions relating to Avoidance of Tax)[Chapter X, Sections 92 to 92F, 93, 94A, 94B and 95 to 102]	2771
39 Specified Domestic Transactions and Provision of Transfer Pricing Applicable to Such Transactions[Chapter X, Sections 92BA, 92, 92C, 92CA, 92CB, 92D, 92E & 92F]	2837
40 Liability in Special Cases [Chapter XV, Sections 159 to 179]	2851
41 Collection and Recovery of Tax [Sections 220 to 232]	2885
42 Equalisation Levy [Chapter VIII of the Finance Act, 2016 as amended]	2914
43 Miscellaneous Provisions	2928
Table of Cases	2999
Section Finding List	3138

About the Author

Dr. Girish Ahuja & Dr. Ravi Gupta

Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He is a Fellow of the Institute of Chartered Accountant of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute. He had been nominated by the Government of India as a member of the Task Force for redrafting the Income-tax Act and New Income-tax Law. He is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of finance and taxation. He has been nominated by the Government of Directors of UNITECH LTD with the approval of the Supreme Court to Board and was also been nominated by the Govt. of India as Independent Director of the Central Board of State Bank of India. Dr. Ahuja is a author of various books on Direct Taxation and he has addressed more than 5000 seminars organized by the ICAI, ICSI, ICWAI, Chambers of Commerce.

Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He had been a faculty member at Shri Ram College of Commerce (Delhi University). He is an advocate and leading consultant at Delhi NCR and also has vast practical experience in handling tax matters of trade and industry. He has been appointed by the Government of India as a member of the Committee consututed for Simplification of Income Tax Act. He is also a Central Council member of ICAI (Government of India Nominee) and on the Board of various reputed companies. He is a co-author of various books on Income-tax. He has addressed more than 3000 seminars on Direct Taxes organized by ICAI, Chambers of Commerce, Universities, etc.

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