This book discusses and analyses various complicated and controversial legal issues surrounding Search and Seizure. It also aims to comprehend and address various practical aspects with the help of landmark judgements from various courts.
This book will help practising tax consultants, taxpayers, academicians, and tax administrators.
The Present Publication is the 9th Edition and has been amended by the Finance Act 2023. This book is authored by Dr Raj K. Agarwal & Dr Rakesh Gupta with the following noteworthy features:
- [Solutions to Practical Issues] in the form of:
- Frequently Asked Questions (FAQs)
- Gist of Landmark Judgements of various courts
- Significant Checklists on various issues relating to the handling of Search & assessment of search cases
- [Balanced View on Controversial Issues via Landmark Judgements (updated till March 2023)] from the point of view of taxpayers & the department
- [Discussion on amended Reassessment Provisions] along with a discussion on various issues that may arise in the future
The contents of the book are as follows:
- Search and Seizure – Nature of Provisions
- Circumstances when Search can be Initiated
- Authorisation of Search
- Validity of Search – Writ Jurisdiction
- Actual Conduct of Search Operations
- Seizure of Books of Accounts, Documents and Assets
- Restraint Order – Section 132(3) and Section 132(8A)
- Recording of Statement – Section 132(4)
- Presumption under Section 132(4A) & 292C
- Sections 132(8)/132(10)/132(9)/132(9A) to 9(D) & 132B
- Requisition under Section 132A
- New Assessment or Reassessment Scheme of Search Cases as Introduced by the Finance Act, 2021
- Assessment of Search Cases under Section 153A/153C
- Handing of Assessments in Search Cases
- Attraction of Wealth Tax in Search Cases
- Penalties and Prosecution in Search Cases
- Application to Settlement Commission in Search Cases
- Precautions before Facing Search Action
Taxmann's Law Relating to Search & Seizure 2023 by Dr. Raj K. Agarwal & Dr. Rakesh Gupta
- Publisher: Taxmann Publications
- Book Code: 9789356227187
- Availability: 10
-
Rs2,995.00
Related Books
Taxmann's Search & Seizure Practice Manual by CA. Mahendra B. Gabhawala
Taxmann's Search & Seizure Practice Manual by CA. Mahendra B. Gabhawala Description :&nbs..
Rs1,775.00
Commercial's Search Seizure & Survey under Income Tax Law 2018 by S. R. Kharbanda, Prem Nath & V. Gopalan
Contents of the Book : Historical Background Validity of the Power of Search and Seizu..
Rs1,795.00
Commercial's Law Relating to Income Tax Survey by Ram Dutt Sharma [2022 Edn.]
The two most important coercive measures available with income-tax authorities are survey and sear..
Rs595.00
Book Corporation's Practical Aspects on Survey, Search & Seizure [Frequently Asked Questions] by Paras Kochar
Frequently asked questions with replies contained in this book are very informative, practical and h..
Rs795.00
Commercial's Search & Seizure under Income Tax Law by Ram Dutt Sharma [Edn. 2023]
Search & seizure under Income-tax law is a very vast subject in itself consisting of various i..
Rs1,045.00
Bloomsbury's A Practical Guide to Search and Seizure Under Income Tax Act by Gagan Kumar, Amit Kaushik
This book is an easy reference and a what to do guide to deal with real life search cases under th..
Rs1,099.00
Taxmann's Search, Seizure, Survey, Prosecution & Arrest under Tax and Allied Laws | Frequently Asked Questions (FAQs) by M.V. Purushottama Rao, Samir N. Divatia, Aditya Ajgaonkar, All India Federation of Tax Practitioners
This book contains 790+ frequently asked questions on the various subjects under Tax and Allied..
Rs2,195.00
Tags: Search & Seizure, Taxmann Publication, Dr. Raj K. Agarwal & Dr. Rakesh Gupta, Taxmann, Search, Seizure