Commercial's Income Tax Liability in Special Cases (As Contained in Sections 159 to 180A of Income-tax Act, 1961)
 

Commercial's Income Tax Liability in Special Cases provides a detailed and analytical discussion of provisions under Sections 159 to 180A of the Income-tax Act, 1961, dealing with tax liability in exceptional situations like the death of an assessee, partition of HUF, liquidation, amalgamation, and more. This book is a specialized reference for tax professionals, advocates, and corporate practitioners involved in estate tax planning, restructuring, or dispute resolution.

📘 Key Features:

• Comprehensive coverage of Sections 159 to 180A of the Income-tax Act, 1961

• Practical analysis of legal implications, case laws, and CBDT circulars

• Special chapters on representatives, guardians, court-appointed receivers, and dissolution cases

• Updated as per Finance Act, 2025

• Includes procedural aspects, compliance tips, and practical illustrations

📚 Table of Contents Highlights:

1. Legal Representative – Tax Obligations (Sec. 159)

2. Succession in Business (Sec. 170)

3. Partition of HUF (Sec. 171)

4. Liquidators of Companies (Sec. 178)

5. Liability of Firms, AOPs, and Legal Entities

6. Taxation in Amalgamation, Merger & Demerger

7. Special Provisions for Representatives and Trustees

8. Practical Scenarios & Compliance Checklists

9. Recent Case Laws & CBDT Clarifications

10. FAQs and Summary Tables

🎯 Useful For:

• Chartered Accountants & Tax Consultants

• Corporate Legal Advisors & In-house Counsels

• CA Final & Law Students

• Professionals handling estate, trust, or corporate dissolution tax matters