FACELESS Appeals, Revisions & Judicial Review by RP Garg - Taxsutra Reservoir
Bharat Law House Pvt Ltd 3rd 978-93-94163-51-5

Categories

Publishers

e-Learning

FACELESS Appeals, Revisions & Judicial Review by RP Garg

FACELESS Appeals, Revisions & Judicial Review (3rd Edition)

As amended by the Finance Act, 2023
by R.P. Garg, Beenu Yadav
Categories: Direct Taxes
Publisher: Bharat Law House Pvt Ltd
About Book:

The book is veritable commentary on remedies and relief through Appeals, Revisions and Review and paradigm shift to Faceless Schemes. Various types of orders that are subject matter of review, appeal, revision, rectification ruling including treaty relief, interim and final orders, appeal, rectification, recall on the matters and on their contempt are discussed with the help of cases over the period of time of India’s judiciary and foreign judgments:

  • E’Appeals Scheme, 2023; Faceless Appeal Schemes, 2021 and 2020
  • A summary of ‘Taxation Scheme’ in Indian laws
  • Discusses some of the ‘Duties of an Advocate & Representative
  • Points out some ‘Key Aspects of Appeals, Revisions and Reviews
  • Evolving ‘Principles of law of Natural Justice’ and ‘Judicial Discipline’
  • An insight of some ‘Rules of Interpretations’
  • Explaining concepts and metaphors of:
    • Appeals to Joint Commissioner (Appeals) upto Supreme Court
    • Rectification by same authority
    • Revision by Commissioner of Income Tax
    • Dispute resolution by DRP & 2022 DRC and BAR
    • Judicial review by High Court & Supreme Court
    • Other administrative Remedies
  • Impacted Civil Procedure Code and international DTAA and MIL
  • Statutory Provisions and Judicial Decisions
Authors: R.P. Garg, Beenu Yadav
About Authors:
R.P. Garg :

R.P. Garg has been specialising over 50 years in corporate and taxation laws with consulting top tax law firms, having experience as a Chartered Accountant, advocate of High Courts and Supreme Court and as a member of Income Tax Appellate Tribunal for a period of over 23 years presiding over and conducting second appeals arising in direct tax laws and finally retired as the Senior Vice President thereof, a penultimate post as it then existed. Academically, he is a commerce graduate, a Fellow member of the Institute of Chartered Accountants of India and has a Master degree in law from Delhi University, India. He is also a senior tax consultant to internationally reputed firms dealing in corporate tax and offshore transaction matters.

R.P. Garg has been a continuous source of contributing papers in seminars and tax journals on International and Indian tax laws. He has been the co-author of books on Indian GAAR, Taxation of Non-residents, International Law, Law of Tax Treaties, Practice and Procedure before ITAT, National Company Law Appellate Tribunal, students series on income tax, Limitation & Arbitration and Gift tax laws.

R.P. Garg has been the Chairman of the Chamber of Tax Consultants, Delhi Chapter for consecutive two years and contributed his experience in spreading knowledge and as Past Chairman thereafter for another two years.

Beenu Yadav :

BEENU YADAV is B.A. (Hons.) Economics and a Law Graduate practicing in corporate income tax, international taxation since 1997. She has been associated with reputed law firms advising on civil law, direct tax and industrial law matters. She has been the co-authors of books on Law & Practice of Tax Treaties and Income Tax Appellate Tribunal, and Interest Fee and Penalties.

About Publisher:

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.  

Similar Books

Ratings and Reviews

Overall Rating
Review
Categories: Direct Taxes
Publisher: Bharat Law House Pvt Ltd
About Book:

The book is veritable commentary on remedies and relief through Appeals, Revisions and Review and paradigm shift to Faceless Schemes. Various types of orders that are subject matter of review, appeal, revision, rectification ruling including treaty relief, interim and final orders, appeal, rectification, recall on the matters and on their contempt are discussed with the help of cases over the period of time of India’s judiciary and foreign judgments:

  • E’Appeals Scheme, 2023; Faceless Appeal Schemes, 2021 and 2020
  • A summary of ‘Taxation Scheme’ in Indian laws
  • Discusses some of the ‘Duties of an Advocate & Representative
  • Points out some ‘Key Aspects of Appeals, Revisions and Reviews
  • Evolving ‘Principles of law of Natural Justice’ and ‘Judicial Discipline’
  • An insight of some ‘Rules of Interpretations’
  • Explaining concepts and metaphors of:
    • Appeals to Joint Commissioner (Appeals) upto Supreme Court
    • Rectification by same authority
    • Revision by Commissioner of Income Tax
    • Dispute resolution by DRP & 2022 DRC and BAR
    • Judicial review by High Court & Supreme Court
    • Other administrative Remedies
  • Impacted Civil Procedure Code and international DTAA and MIL
  • Statutory Provisions and Judicial Decisions
Authors: R.P. Garg, Beenu Yadav
About Authors:
R.P. Garg :

R.P. Garg has been specialising over 50 years in corporate and taxation laws with consulting top tax law firms, having experience as a Chartered Accountant, advocate of High Courts and Supreme Court and as a member of Income Tax Appellate Tribunal for a period of over 23 years presiding over and conducting second appeals arising in direct tax laws and finally retired as the Senior Vice President thereof, a penultimate post as it then existed. Academically, he is a commerce graduate, a Fellow member of the Institute of Chartered Accountants of India and has a Master degree in law from Delhi University, India. He is also a senior tax consultant to internationally reputed firms dealing in corporate tax and offshore transaction matters.

R.P. Garg has been a continuous source of contributing papers in seminars and tax journals on International and Indian tax laws. He has been the co-author of books on Indian GAAR, Taxation of Non-residents, International Law, Law of Tax Treaties, Practice and Procedure before ITAT, National Company Law Appellate Tribunal, students series on income tax, Limitation & Arbitration and Gift tax laws.

R.P. Garg has been the Chairman of the Chamber of Tax Consultants, Delhi Chapter for consecutive two years and contributed his experience in spreading knowledge and as Past Chairman thereafter for another two years.

Beenu Yadav :

BEENU YADAV is B.A. (Hons.) Economics and a Law Graduate practicing in corporate income tax, international taxation since 1997. She has been associated with reputed law firms advising on civil law, direct tax and industrial law matters. She has been the co-authors of books on Law & Practice of Tax Treaties and Income Tax Appellate Tribunal, and Interest Fee and Penalties.

About Publisher:

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.  

Similar Books

Ratings and Reviews

Overall Rating
Review
Loader