Law of Evidence and Cross-examination in Tax and Allied Laws: Frequently Asked Questions

Authors: All India Federation of Tax Practitioners,
K. Shivaram,
M.V. Purushottama Rao,
P.V. Subba Rao,
Paras Savla,
Rahul Hakani,
Sham V. Walve,
Divesh Chawla,
Aditya Ajgaonkar,
Shashi Ashok Bekal,
Tanveer Khan,
Yash Ranglani

Year: 2024

This handbook is an exhaustive guide to the law of evidence and cross-examination, specifically for tax and allied laws, featuring a practical Q&A format that spans a broad spectrum of tax-related statutes. Organised into fifteen detailed chapters, it addresses both procedural and evidentiary aspects, from basic concepts in the Income-tax Act 1961 to complex issues in international taxation and transfer pricing. The book also covers indirect tax proceedings under various acts such as the GST and Customs Act and new criminal law frameworks introduced by the Bharatiya Nyaya Sanhita, Bharatiya Sakshya Adhiniyam, 2023 and related legislations.

Tags: #aiftp #crossexamination #tax #evidence #9789357787031 #taxmann #internationaltax