Cases & Materials on Cash Deposited during Demonetisation (2025 Edition)
- Year of Publication: 2025
- Edition: 2025
- ISBN: 978-93-48080-81-3
- No.of Pages: 337
Demonetisation has added new flavours and spices into the income-tax litigation. The Assessing Officers completed the assessment proceedings of the demonetisation period in over enthusiastic manner and most of the assessments were based on the concept of preponderance and probability. The assessee also didn’t get much relief from the first appellate authority in the demonetisation cases. Now the judgments from various Tribunals are coming and they are in the line of Principles of Natural Justice.
This book seeks to explore the complexities, consequences, and lessons of demonetisation and would help practicing income tax professionals and assesses on various important aspects of income tax litigation related to cash deposited during demonetisation. In order to make the book more relevant and informative, we have incorporated various important decisions of various Income Tax Tribunals and High Courts.
According to the author, the worst case can be won by attaining wisdom of the law which can be gained by continuous reading of case laws. This book is intended for anyone who is interested in understanding the intersection of cash deposited during demonetization and its taxation. We have also provided QR Codes under some cases for quick reference to income tax cases, through visual presentation by YouTube videos made by author in Hindi, English and Shorts format.
Advocate Amit Kumar Gupta, proprietor of Amit R Gupta & Associates, is a Chartered Accountant and renowned Lawyer. He has practiced as a Chartered Accountant for over a decade and having diverse industries experience in all areas of Income tax Litigation, Taxation and Audits and now he is practicing as an advocate of High Court. His strength lies in his deep analysis of facts in each case that enables him to handle the income tax cases of any size and complexity.
He is a member of “All India Federation of Tax Practitioners”. He is also the member of ITAT Bar Council. He represents a diverse client base before first level appeals and second level appeals in income tax. Over the years, he has built a reputation by providing high-quality work, a positive outlook, and the highest standards of service and ethics.
He had been interviewed at various renowned forums like Zee Cafe HD etc. to express his views on income tax issues. He is a guest speaker at various study circles and also at various other forums. Also, he has contributed many write ups over various sections of Income-tax Act which have been published at various renowned forums such as Income Tax Reports, Tax Guru, Tax Management, NIRC Member’s Journal etc. He also owns a you tube channel named as Advocate Amit Kumar Gupta which has more than 200 videos on his analysis and explanations on Landmark judgments and other important judgments under income tax. He is also a very social person and member of various prestigious clubs in Delhi.
His email address is amitkrg246@yahoo.com.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
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- Year of Publication: 2025
- Edition: 2025
- ISBN: 978-93-48080-81-3
- No.of Pages: 337
Demonetisation has added new flavours and spices into the income-tax litigation. The Assessing Officers completed the assessment proceedings of the demonetisation period in over enthusiastic manner and most of the assessments were based on the concept of preponderance and probability. The assessee also didn’t get much relief from the first appellate authority in the demonetisation cases. Now the judgments from various Tribunals are coming and they are in the line of Principles of Natural Justice.
This book seeks to explore the complexities, consequences, and lessons of demonetisation and would help practicing income tax professionals and assesses on various important aspects of income tax litigation related to cash deposited during demonetisation. In order to make the book more relevant and informative, we have incorporated various important decisions of various Income Tax Tribunals and High Courts.
According to the author, the worst case can be won by attaining wisdom of the law which can be gained by continuous reading of case laws. This book is intended for anyone who is interested in understanding the intersection of cash deposited during demonetization and its taxation. We have also provided QR Codes under some cases for quick reference to income tax cases, through visual presentation by YouTube videos made by author in Hindi, English and Shorts format.
Advocate Amit Kumar Gupta, proprietor of Amit R Gupta & Associates, is a Chartered Accountant and renowned Lawyer. He has practiced as a Chartered Accountant for over a decade and having diverse industries experience in all areas of Income tax Litigation, Taxation and Audits and now he is practicing as an advocate of High Court. His strength lies in his deep analysis of facts in each case that enables him to handle the income tax cases of any size and complexity.
He is a member of “All India Federation of Tax Practitioners”. He is also the member of ITAT Bar Council. He represents a diverse client base before first level appeals and second level appeals in income tax. Over the years, he has built a reputation by providing high-quality work, a positive outlook, and the highest standards of service and ethics.
He had been interviewed at various renowned forums like Zee Cafe HD etc. to express his views on income tax issues. He is a guest speaker at various study circles and also at various other forums. Also, he has contributed many write ups over various sections of Income-tax Act which have been published at various renowned forums such as Income Tax Reports, Tax Guru, Tax Management, NIRC Member’s Journal etc. He also owns a you tube channel named as Advocate Amit Kumar Gupta which has more than 200 videos on his analysis and explanations on Landmark judgments and other important judgments under income tax. He is also a very social person and member of various prestigious clubs in Delhi.
His email address is amitkrg246@yahoo.com.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
