EBC Webstore
Eastern Book Company
|
|||
|
|||
|
|||
|
|||
 Home > 2nd Edition, 2026 |
5
IMPORTANT TOPICS COVERED IN THE BOOK
• Comparative analysis of Sections 292–300 of the Income-tax Act, 2025 with the corresponding provisions of Sections 158BA–158BH of the Income-tax Act, 1961
• Comprehensive discussion on the concepts of block period, undisclosed income, charging provisions, computation, and block assessment
• Assessment of 'other person' under Section 295 of the 2025 Act [Section 158BD]
• Penalty under Sections 297 & 298 of the 2025 Act [Sections 158BF & 158BFA of the 1961 Act]
• Interplay between block assessment and reassessment proceedings
• Evidentiary value of statements, loose papers notings, and digital evidence
• Third-party evidence and property transactions
• Peak credit, telescoping, burden of proof, and appreciation of evidence
• Core principles governing block assessments and interpretation of taxing statutes
• In-depth analysis of all related issues governing Block assessment supported by leading judicial precedents and practical insights
|
Click on TITLE to choose available options.
|
|
Click on TITLE to choose available options.
|
|
Click on TITLE to choose available options.
|
|
Click on TITLE to choose available options.
|
|
Click on TITLE to choose available options.
|
|
Click on TITLE to choose available options.
|
|
|
|
Click on TITLE to choose available options.
|
|
Click on TITLE to choose available options.
|
|
||
|
||
|
