Bloomsbury Compendium of Judicial Pronouncements by SANJIV AGARWAL Edition 2018

Description

CONTENTS:

CONCEPT OF TAXATION
TAXATION OF SALE, SERVICE AND DEEMED SALES
GOODS
SERVICES
MEANING OF TERMS USED IN TAX LAW
BASIC PRINCIPLES OF INTERPRETATION
INTERPRETATION OF NOTIFICATION AND CIRCULARS
THRESHOLD EXEMPTIONS
CHARGE OF LEVY OF TAX
PLACE OF SUPPLY
CLASSIFICATION AND COMPOSITE SUPPLIES
PRINCIPLES OF VALUATION
PAYMENT OF TAX
EXEMPTIONS AND ABATEMENT
PAYMENT UNDER REVERSE CHARGE MECHANISM
SHOW CAUSE NOTICE (SCN)
ADJUDICATION AND ASSESSMENT
RECOVERY OF TAX
REFUNDS
ACCOUNTS AND RECORDS
AUDIT
REVISION AND APPEALS
PRE DEPOSITS
INTEREST AND PENAL PROVISIONS
PUNISHMENT ARREST AND COMPOUNDING
SEARCH AND SEIZURE
EXPORT IMPORT AND SPECIAL ECONOMIC ZONES
INPUT TAX CREDIT
JUDICIAL PRONOUNCEMENT IN GST