Taxmann's flagship section-wise commentary on Income-tax Act is also the most updated & amended. It is presented in a structured, integrated, interconnected, and short & concise format. This book exemplifies the Taxmann's legacy of 60+ years and the unmatched 35 years' experience of Mr M.K. Pithisaria. This book will be helpful for tax practitioners of Income-tax, International Tax, Transfer Pricing, etc. The Present Publication is the 1st Edition, amended by the Finance Act 2022 & updated till 14th July 2022. This book is authored by Adv. M.K. Pithisaria & CA Abhishek Pithisaria, with the following noteworthy features: • [Flow of the Commentary] o The content of each (operative) Section starts with the Section portion, followed by; o The relevant Rule to that Section (if any) followed by; o The commentary portion under the central heading 'Comments' • [Integrated Commentary] that cohesively integrates the following: o Income-tax Act, 1961 o Income-tax Rules, 1962 o Notifications, Circulars, Instructions, etc. issued by the Central Board of Direct Taxes (CBDT) and the Central Government o International literature on International Tax & Transfer Pricing • [Interconnected Commentary] o This commentary aims to help the reader comprehend the law logically, effectively, and efficiently o The authors have given a para numbering and broad subject heading in the commentary on every Section, allowing you to navigate to the relevant portion quickly o Each volume provides a detailed alphabetic subject index and list of cases that help you find the relevant discussion instantly • [Comprehensive Commentary] o The authors have explained every provision's critical aspect and principles with judicial pronouncements, circulars, notifications, practical insights, and illustrations. o The book covers the international literature on various aspects, including UN Model Tax Convention 2021, OECD TP Guidelines, and Expert Committee's Report on GAAR

Harish Salve failed his CA exam twice. Mukul Rohatgi was unable to secure a place at the Law Faculty, Delhi University. Rohinton Nariman was trained to become a Parsi priest. Legal Eagles examines the lives and times of India’s top seven lawyers, who fought some of the country’s landmark courtroom battles. Tracing their journey from their childhood days to the present, the book highlights the important milestones of their careers, their victories and failures, their influences, and their work ethic and role models, demonstrating that the path to success is paved with determination, grit and challenges. Journalist Indu Bhan gives a ringside view of the most significant case handled by each of these lawyers, including the Vodafone tax case, Coalgate and the 2G spectrum controversy, among others.

A dissenting judgment, as ordinarily understood, is a judgment or an opinion of a judge, sitting as part of a larger bench, who 'dissents' (i.e. disagrees) with the opinion or judgment of the majority. Dissenting judgments or opinions appear in different ways. Tracing, exploring and analysing all dissenting judgments in the history of the Supreme Court of India, from the beginning till date, Rohinton Fali Nariman brings to light the cases, which created a deep impact in India's legal history. From the famous Bengal Immunity Co. Ltd. v. State of Bihar in 1955 to Bhagwandas Goverdhandas Kedia v. Girdharilal Pashottamdas and Co. in 1966, State of Bombay v. The United Motors (India) Ltd in 1953, Superintendent & Legal Remembrancer, State of West Bengal v. Corporation of Calcutta in 1967, Supreme Court Advocates-on-Record Association v. Union of India in 1993, Mafatlal Industries v. Union of India in 1997 and Pradeep Kumar Biswas v. Indian Institute of Chemical Biology in 2002, Keshava Madhava Menon v. State of Bombay in 1951, United Commercial Bank Ltd. v. Workmen and Ram Singh v. The State of Delhi in the same year and Union of India v. West Coast Paper Mills Ltd. in 2004 among others, this two-volume definitive work is a thorough examination of the important dissenting judgments of the Supreme Court of India, and of some of the Judges of the Supreme Court who have gone down as 'Great Dissenters', for having written dissents of legal and constitutional importance, some of which have gone on to be recognised as correct position of the law. Comprehensive, definitive and authoritative, this is a must a must have for legal scholars and practitioners. Besides, the book will greatly interest policy makers as well as anyone, interested in India's legal history.