Chaturvedi & Pithisaria’s High Court on Income Tax is a case digest covering judgments ranging from 1922 to 2015. Written in a lucid and simple style, this comprehensive compendium covers over 50,000 notable judicial decisions of the High Court presented in a section-wise manner categorized under appropriate headings and sub-headings. This new treatise covers case law upto and including (2015) ITR Volume 373, as well as reported in other journals including CTR, Taxation, Taxmann, Tax LR, AIR, etc. High Court decisions which have been reversed, affirmed, overruled, impliedly overruled, relied on, dissented from, by Supreme Court rulings have also been discussed. The case digest is an invaluable and authentic reference work for chartered accountants, lawyers, judges, tax practitioners and corporate professionals.

Key Features
• Comprehensive coverage of more than 50,000 cases spanning across nine decades
• Section-wise presentation of judgments for ease of reference
• Meticulous classification of case law under headings and sub-headings
• Analysis of cases indicating the treatment received in later SC & HC judgments

• Preliminary
• Basis of Charge
• Incomes which do not form part of Total Income
• Computation of Total Income
• Income of other persons, included In Assessee’s Total Income
• Aggregation of Income and Set Off or Carry Forward of Loss
• Deductions to be made in computing Total Income
• Restriction on Certain Deductions in the case of Companies
• Incomes forming part of Total Income on which no Income-tax is payable
• Rebates and Reliefs
• Double Taxation Relief
• Special Provisions Relating to Avoidance of Tax
• Additional Income-tax on Undistributed Profits
• Determination of Tax in Certain Special Cases
• Special Provisions Relating to Certain Incomes of Non-Residents
• Special Provisions Relating to Certain Companies
• Special Provisions Relating to Tax on Distributed Profits of Domestic Companies
• Special Provisions Relating to Income of Shipping Companies
• Income-tax on Fringe Benefits
• Income-Tax Authorities
• Procedure for Assessment
• Special Provision for Avoiding Repetitive Appeals
• Special Procedure for Assessment of Search Cases
• Liability in Special Cases
• Special provisions applicable to firms
• Collection and recovery of tax
• Relief respecting tax on dividends in certain cases
• Refunds
• Settlement of cases
• Advance Rulings
• Appeals and Revision
• Acquisition of Immovable Properties in Certain Cases of Transfer to Counteract Evasion of Tax
• Requirement as to Mode of Acceptance, Payment or Repayment in Certain Cases to Counteract Evasion of Tax
• Purchase by Central Government of Immovable Properties in Certain Cases of Transfer
• Penalties Imposable
• Offences and Prosecutions
• Annuity Deposits
• Miscellaneous