First published in 1950, The Law and Practice of Income Tax has
established itself as the most definitive work on the subject of
income tax. The current edition contains a pure statement of the law
based on case law and the statute as amended from time to time. In
contrast with other textbooks, the focus here is not on computations
and administrative matters but an exposition of the principles
governing income tax law. The commentary also takes into account
the amendments made by the Finance Act 1990 and the succeeding
amendments right up to the present. More than 13000 cases have
been considered and analysed by the author.
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