This is an invaluable ready-reference tool for income tax
practitioners, chartered accountants, tax advocates, companies and other
assessees in all kinds of proceedings with income tax authorities, tribunals and
courts. Here is how:
More than 650 judicially defined terms and phrases
This dictionary contains more than 650 words and phrases of
the Income Tax Act which the judiciary has interpreted and defined from time to
time over several decades. This book, thus, eliminates ambiguity with regard to
these words and phrases which can otherwise be open to several meanings and
interpretations.
Multiple citations listed chronologically
For each word or phrase, the relevant case or cases which
have interpreted and defined it are cited. Where the definitions have emerged as
a result of several cases over a period of time, the various relevant citations
have been given in a chronological order.
Easy-to-refer A-to-Z format
The A-to-Z dictionary format makes it easy to locate the
word or phrase you are seeking.
Up-to-date
This dictionary contains case law citations up to and
including 1996.