AIFTP X Taxmanns Law of Evidence and Crossexamination in Tax and Allied Laws: Frequently Asked Questions Addressing 470+ FA

This Handbook Offers An InDepth Understanding Of The Law Of Evidence And CrossExamination Within Tax And Related Legal Areas. It Is Presented In A Q&A Format To Tackle A Broad Spectrum Of Topics Across Various Tax Statutes.The Content Is Methodically Divided Into Fifteen Chapters Dedicated To Different Facets Of Tax Law And Evidence. These Chapters Dissect Procedural And Evidentiary Aspects Ranging From Basic Evidence Concepts In The IncomeTax Act 1961 To Complex Topics In International Taxation And Transfer Pricing. The Handbook Addresses Indirect Tax Procedures Under Several Acts, Including The Gst Act, Customs Act, And More Specialised Areas Like Benami Transactions And The Prevention Of Money Laundering Act (Pmla). It Also Covers Aspects Of The Information Technology Act 2000. It Introduces New Criminal Law Frameworks Under The Bharatiya Nyaya Sanhita, 2023, Bharatiya Nagarik Suraksha Sanhita, 2023, Bharatiya Sakshya Adhiniyam, 2023, And The Indian Limitation Act, 1963.This Book Is Tailored For Tax Consultants And Legal Advisors And Serves As A Practical Guide For Applying The Law Of Evidence In TaxRelated Proceedings, Including: Assessments ReAssessments Appealsit Is Especially Pertinent For Those Practising In Virtual Assessment And Appeal Environments, Where Precise Evidence Handling Is Crucial.The Present Publication Is The Latest Edition, Commissioned By The All India Federation Of Tax Practitioners And Published Exclusively By Taxmann. It Is Edited By Dr K. Shivaram, And Authored By Ca. M.V. Purushottama Rao, Adv. P.V. Subba Rao, Adv. Paras Savla, Adv. Rahul Hakani, Adv. Sham V. Walve, Adv. Divesh Chawla, Adv. Aditya Ajgaonkar, Adv. Shashi Ashok Bekal, Adv. Tanveer Khan And Ca. Yash Ranglani. The Noteworthy Features Of The Book Are As Follows: [Practical Q&A Format] With A Focus On Complex Legal Issues In Tax (Both Direct And Indirect) And Various Economic Laws [Structured Format] Each Chapter Addresses Specific Legislation, Discussing The Following:O Core Conceptso Application Challengeso Procedural Aspects [Detailed Analysis] On Topics Such As:O Intricate Aspects Of Evidence And CrossExamination Techniqueso Evidentiary Challenges And Legal Strategies In Dealing With Documents Such As Microfilms, Computer Printouts, And Electronic Recordso Advanced Topics Like Transfer Pricing, General Anti Avoidance Rule (Gaar), And The Role Of Evidence In International Transactionso New Criminal Law Framework: Bharatiya Nyaya Sanhita Bharatiya Nagarik Suraksha Sanhita Bharatiya Sakshya Adhiniyam [Expert Authorship] Authored By 10+ Stalwarts In The Field, The Book Encapsulates The Depth Of Experience And Knowledge Of Its Contributors, Who Are Recognised Professionals In Law And Taxation.The Structure Of The Book Is As Follows: [Basics To Advanced Topics] Starts With Fundamental Concepts Of Evidence And Moves To Complex Issues In ReAssessment Proceedings, International Transactions, And CrossBorder Issues, Including Transfer Pricing And Gaar [CrossExamination Techniques] Dedicated Sections On The Art And Strategic Approach To CrossExamination In Tax Litigation, With DoS And DonTs To Aid Practitioners In Effective Advocacy [Special Focus On New Legislation] Detailed Analysis Of The Bns, Bsa, And Their Implications On Current Tax Practices And Evidence Handling [Practical Approach] Each Section Includes Practical Questions And Answers That Help Clarify The Practical Application Of Theoretical Knowledgethe Contents Of The Book Are As Follows: IncomeTax Act, 1961 Evidence Concepts And Basicso This Chapter Introduces And Discusses The Definition And Basic Features Of Evidence Outlined In The Bharatiya Sakshya Adhiniyam, 2023. An Analysis Of How Courts Interpret Evidence Under The Evidence Act, 1872, And The Relevance Of These Interpretations Within The Context Of The IncomeTax Act, 1961 Faq.1 Faq.18 It Provides A Detailed Analysis Covering The Provisions Of The IncomeTax Act That Refer To Evidence, Including Direct And Indirect References To The Evidence Act And The Bharatiya Sakshya Adhiniyam, 2023. The Chapter Discusses The Evidentiary Value Of Confessional Statements, The Credibility Assessments By Assessing Officers, And The Legalities Surrounding Cash Credits, Among Other Pivotal Discussions IncomeTax Act, 1961 Rules Of Evidenceo This Chapter Discusses The Various Types Of Assessments Under The IncomeTax Act, 1961, Such As Summary Assessment, Scrutiny Assessment, Best Judgment Assessment, And Faceless Assessment. It Examines The Powers Conferred Upon IncomeTax Authorities To Collect Evidence And The Circumstances Under Which Assessing Officers Can Accept Or Reject Claims Made By Assessee Faq.19 Faq.44 It Provides An Extensive Analysis Of How Evidence Plays A Critical Role In The Assessment Process, Including The Manner And Mode Of Service And Communication Of Notices To The Assessee. The Chapter Also Addresses The Evidentiary Value Of ThirdParty S