This Treatise is a Critical Study of Some of the Provisions of the Direct Taxes Code Bill 2009, with Specified Reference to their Constitutionality, Legality, Applicability and Practicability.
The Treatise in particular deal with Issues as to how present formulation of the Income-tax laws in the existing Income-tax Act, 1961,which has withstood the scrutiny of the Supreme Court and various High Courts for the last forty eight years, is better than the proposed Code and how the said Code would unsettle and settled things and trigger litigation to the disadvantages of both revenue and public.
