Description
Commercial Law Publishers India Pvt Ltd Law Relating To Income Tax Survey by Ram Dutt Sharma
Survey is an important weapon of the Income Tax Department to call for information of various kinds as may be found necessary for making proper assessments. This book analyses some of the important points to be followed during the course of survey by the department as well as by the taxpayers. A case, pursuant to survey, generally goes for scrutiny and one has to rebut all the material collected against him by the authorities during survey with the help of clinching evidence. This book, as the name suggests, wades through the entire route of survey from very beginning to the ultimate distance, passing inter alia through the pre, during and then to a purposeful and enabling a successful approach in the aftermath of survey.
This book is divided into 35 Chapters. The subject has been arranged in a very systematic manner beginning with an introduction Chapter about survey. This book discusses in detail the great variety of issues arising during survey. This comprises Chapters regarding provisions relating to survey and also deals with pre-survey precautions. Various case laws have been rendered by Courts and Tribunal Benches, in the context of survey which are not only illustrative but also authoritative. We have identified almost all noticeable among them and placed at the appropriate places.