When discussing the development of tax jurisprudence in India, one text stands above all others: The Law and Practice of Income Tax by Nani Palkhivala and Sir Jamshedji Behramji Kanga. Often referred to simply as "Kanga & Palkhivala," this seminal work has served as the ultimate bible for tax professionals, judiciaries, and academics for over seven decades.
: Understanding the origin of older provisions helps clarify current amendments. the law and practice of income tax palkhivala pdf
In the final analysis, the words of Palkhivala himself apply: “Taxes are the price we pay for a civilized society.” The knowledge of tax law, similarly, should be accessed through civilized means — respecting copyright, rewarding scholarship, and upholding the rule of law. When discussing the development of tax jurisprudence in
The text evolved from the Income Tax Act of 1922 to the current Income Tax Act of 1961. Succeeding editions have been meticulously updated by senior advocates to preserve Palkhivala's original insights while incorporating modern case law. Key Structural Elements In the final analysis, the words of Palkhivala
Acquiring a legitimate copy is essential for both legal and practical reasons. The best way to access the authoritative, full-text version of the book is through: