- A comprehensive and critical study of the law relating to Income-tax and wealth-tax written in a unique, simple, easy to understand language that enables a quicker grasp for the reader.
- The book is “user-friendly” and provides information in a concise manner to save valuable time of the readers so that, they may, whenever required, refer to the desired case law or relevant circular, etc. on the subject.
- Each proposition is supported by decisions of the Supreme Court and the High Courts and also the relevant circulars of CBDT.
- Important case laws reported have been included.