Tax Prosecution (Under Income-tax, GST and Black Money Law)  
Fourth Edition
Author(s): Gagan Kumar
Published by Bloomsbury Publishing India Pvt. Ltd
Publication Date:  Available in all formats
ISBN: 9789356405738

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ISBN: 9789356405738 Price: INR 1495.00
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This book is an easy reference and how to do guide for handling prosecution matters under the Income-tax Act, 1961. This book would be of immense help to Chartered Accountants and other tax practitioners who generally do not practice before the trial courts. It covers the journey of prosecution provisions and how it evolved over a period of time.

Key features of the book

• Contains detailed analysis of the offences which are subject matter of prosecution

• Step by Step guide to deal with tax prosecutions

• Complete discussion alongwith case laws on provisions dealing with tax prosecution

• Covers aspects of the Code of Criminal Procedure, 1973 vis-a-vis the Income Tax Act, 1961

• Includes provisions relating to Arrest and Bail under the GST

• Includes offences and prosecutions under the Black Money Act, 2015

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Description

This book is an easy reference and how to do guide for handling prosecution matters under the Income-tax Act, 1961. This book would be of immense help to Chartered Accountants and other tax practitioners who generally do not practice before the trial courts. It covers the journey of prosecution provisions and how it evolved over a period of time.

Key features of the book

• Contains detailed analysis of the offences which are subject matter of prosecution

• Step by Step guide to deal with tax prosecutions

• Complete discussion alongwith case laws on provisions dealing with tax prosecution

• Covers aspects of the Code of Criminal Procedure, 1973 vis-a-vis the Income Tax Act, 1961

• Includes provisions relating to Arrest and Bail under the GST

• Includes offences and prosecutions under the Black Money Act, 2015

Table of contents
Contents
Acknowledgement vii
About the author ix
Foreword to the Fourth edition xi
Foreword to the Third edition xiii
Foreword to the First edition xv
Preface to the fourth edition xvii
Table of contents xxi
Table of cases xxix
Chapter 1 Genesis of prosecution under Income-tax 1.1
Chapter 2 Offences subject to prosecution – A Snapshot 2.1
Chapter 3 Offences under Chapter XXII 3.1
Chapter 4 Offences by corporate assessees 4.1
Chapter 5 Prosecution of directors where company has gone under liquidation or insolvency 5.1
Chapter 6 Offences by other persons 6.1
Chapter 7 Reasonable cause and presumption as to culpable mental state 7.1
Chapter 8 Initiation of prosecution 8.1
Chapter 9 Filing of the complaint before trial court and bail 9.1
Chapter 10 Pre-charge proceedings 10.1
Chapter 11 Framing of charge and post-charge proceedings 11.1
Chapter 12 Cross examination 12.1
Chapter 13 How to mitigate framing of charges by a trial court 13.1
Chapter 14 Appeal, Revision and Writ 14.1
Chapter 15 Prosecution under the GST 15.1
Chapter 16 Offences and prosecutions under the Black Money Act, 2015 16.1
Appendices
Appendix-1: Guidelines for Compounding of Offences under Direct Tax Laws, 2019 A.1.2
Appendix-2: Guidelines for Prosecutions issued by the CBDT A.1.49
Appendix-3: Important Judgments on Prosecution A.1.69
Biographical note

Gagan Kumar is a commerce graduate from Delhi University, a member of the Bar Council of Delhi and a fellow of the Institute of Chartered Accountants of India.

Before establishing Krishnomics Legal, Gagan was the Principal Associate with Amarchand & Mangaldas (now known as Shardul Amarchand Mangaldas). He has also worked with KPMG and brings over two decades of experience.

Gagan specialises in tax and commercial litigation and has successfully represented various corporates before Supreme Court, High Courts, Tax Tribunals, District Courts, National Company Law Tribunals, and various Consumer Forums.

He is also a Senior Panel Counsel representing the Union of India before the Delhi High Court.

He has also appeared before the Permanent Court of Arbitration, Hague as an expert witness.

Over the years, Gagan has also advised several domestic and international companies, private equity funds as well as various not-for-profit organisations on issues relating to Corporate Tax, Transfer Pricing, Mergers and Restructurings, Tax Prosecution, Goods and Service Tax (GST), Value Added Tax (VAT), Central Excise, Custom, Service Tax, and regulatory laws like FEMA and FCRA etc.

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