The Supreme Court has repeatedly quoted passages from Palkhivala’s book with approval, treating it as an authoritative source of legal interpretation.
Together, they created a commentary that did not merely list provisions and case laws. Instead, they explained the underlying philosophy of direct taxation in India. 2. Why "Kanga & Palkhivala" Remains Unrivaled
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Kanga & Palkhivala's "The Law and Practice of Income Tax" is a foundational two-volume text for Indian tax law, with the 11th edition (2020) edited by Arvind P. Datar. While older editions are accessible via the Internet Archive the law and practice of income tax palkhivala pdf
The book is widely used by chartered accountants, lawyers, and other professionals who deal with income tax law. It is also used by students who are studying income tax law as part of their curriculum. The book is considered a comprehensive guide to income tax law and is widely respected for its authoritative and insightful analysis of the subject.
If you’ve prepared for CA, CS, or a tax law exam in India, or even argued a high-stakes IT dispute, you’ve heard the name: .
For those diving deep into Direct Taxes, this is a cornerstone text for your shelf. The Supreme Court has repeatedly quoted passages from
Even in the age of AI and instant Google searches, Palkhivala remains relevant because:
The National Library of India, Delhi Public Library, and high court libraries often house reference copies. Some allow digital borrowing via apps.
Kanga & Palkhivala's The Law and Practice of Income Tax is widely regarded as the most authoritative commentary on Indian income tax law. First published in 1950, it was primarily authored by Nani A. Palkhivala under the supervision of Sir Jamshedji B. Kanga. LexisNexis Key Features of the Work Comprehensive Commentary While older editions are accessible via the Internet
: Excerpts and specific chapter PDFs (e.g., International Transactions and Double Taxation) are occasionally hosted on Scribd . Key Features of the Work
Disclaimer: This post is for informational purposes. Always consult the latest Finance Act and a qualified tax professional for specific advice.