Practical Guide to Income Tax Practice

This is a unique publication that deals with the law and specimens of petitions commonly used by tax practitioners in their day-to-day practice. This book attempts to blend the theory and practical aspects of drafting documents. It attempts to explain the nuances of drafting documents and educates the reader on how these are used in real life. The specimens of pleadings are accompanied by a summary of corresponding legal provisions, giving a professional the 'how' and the 'why' of a legal proceeding. A unique feature of this book is the do's & don'ts while preparing petitions.

This book will be helpful for tax practitioners, advocates & taxpayers to help them bring clarity in their pleadings and understand the procedural & practical aspects of Tax Laws.

The Present Publication is the 3rd Edition, edited by Dr. K. Shivaram, Mr. Rajendra & CA Anish Thacker. The book is divided into 29 chapters, authored by 28 eminent authors, who are senior professionals & retired members of ITAT. The detailed contents of the book are as follows:

• Grounds of appeal under Income Tax Law before CIT(A), DRP, and ITAT, including cross objections (Revised Form 36 and Form 35)
  • Vasanthi Patel & Rupal Shah Vora, Advocates
• Application for raising additional grounds of appeal before Appellate Tribunal and Commissioner (Appeals)/National Faceless Appeal Centre (NFAC)
  • Shashi Bekal, Advocate
• Application for admission of additional evidence before the Appellate Tribunal and Commissioner (Appeals)/National Faceless Appeal Centre (NFAC)
  • Shashi Bekal, Advocate
• Application under Rule 27 of the Income-tax Appellate Tribunal Rules, 1963
  • Shashi Bekal, Advocate
• Application for condonation of delay before Income Tax Appellate Tribunal & Commissioner (Appeals)/National Faceless Appeal Centre
  • Shashi Bekal, Advocate
• Rectification applications under Sections 154 and 254(2) of the Income-tax Act, 1961
  • Paras S. Savla & Pratik B. Poddar, Advocates
• Stay Application/Petition before Assessing Officer and before Principal Commissioner of Income-tax
  • Niyati Mankad, Advocate
• Stay application before Appellate Tribunal
  • Subhash S. Shetty, Advocate
• Appeals/Cross objections before the High Court – Section 260A of the Income-tax Act, 1961
  • Jeet Kamdar, Advocate
• Writ Petitions before the High Court
  • Sukhsagar Syal, Advocate
• Writ Petition before Supreme Court – Article 32 of the Constitution of India, 1950
  • Bharat L Gandhi, Advocate
• Special Leave Petition before the Supreme Court
  • Bharat L Gandhi, Advocate
• Revision Application u/s 264 of the Income-tax Act, 1961
  • Harsh M. Kapadia, Advocate
• Applications before Central Board of Direct Taxes – Section 119 of the Income-tax Act, 1961
  • Deepak Tralshawala, Advocate
• Dispute Resolution Committee in certain cases – Chapter XIX-AA – Section 245MA of the Income-tax Act, 1961
  • Mandar Vaidya, Advocate
• Certificate for deduction of tax at a lower rate
  • CA Srinath Kumar
• Applications during search and survey proceedings
  • CA Shri Reepal Tralshawala
• Indemnity bonds
  • CA Viraj Mehta
• Power to reduce or waive penalty, etc., in certain cases – Section 273A of the Income-tax Act, 1961
  • Mr. Devendra Jain, Advocate & CA Ashwini Bhide
• Reduction/waiver of interest under Section 220 of the Income-tax Act, 1961
  • Mr. Devendra Jain, Advocate & CA Ashwini Bhide
• Immunity from the imposition of penalty, etc. – Section 270AA of the Income-tax Act, 1961
  • Mr. Devendra Jain, Advocate & CA Ashwini Bhide
• Powers of waiver of interest under Sections 234A, 234B and 234C of the Income-tax Act, 1961
  • Mr. Devendra Jain, Advocate & CA Ashwini Bhide
• Power of Principal Commissioner or Commissioner to grant immunity from penalty – Section 273AA of the Income-tax Act, 1961
  • Mr. Devendra Jain, Advocate & CA Ashwini Bhide
• Practice and Procedure – Prosecutions under the Income-tax Act, 1961
  • Dr. Sujay N. Kantawala, Advocate
• Application for compounding of offences under Income-tax Act, 1961
  • Rahul Hakani, Advocate
• Gift Deed – General Law & Income-tax Act, 1961
  • Ajay R Singh, Advocate High Court
• Affidavits – General Law & Income-tax Act, 1961
  • D. Manmohan, Advocate, Vice President (Retd.), (ITAT), B. Ramakotaiah, Accountant Member (Retd.), (ITAT), Sashank Dundu, Advocate
• Trusts, Settlements and Alternative Investment Funds
  • Radhika Parikh & Nandini Pathak, Advocates
• Partition of Hindu Undivided Family (HUF)
  • N.A. Kapasi, Advocate and Pradip N. Kapasi, Chartered Accountant