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Section 14A Referencer

About the Author

R.S. Kadakia, B.Com, FCA, was a partner in M/s S. R. Batliboi & Associates, a member firm of Ernst & Young Global. He has written a number of books, including the following:
  • 'The Law and Practice of Tax Treaties: An Indian Perspective' (2008) published by CCH
  • 'Amalgamation of Companies’ (1994) published byTaxmann
  • 'Master Guide to Income-tax Act' (from 1991 to 2012) published by Taxmann

He was actively involved in conceptualising and creating 14A-R with assistance of Aditya Bhatt, BLS LLB and Pooja Punjabi, ACA. He is in charge of updation of the product.

What it is

  • 1.1 The Referencer is an online guide covering section 14-A of the Income-tax Act, 1961 and other allied provisions. The Referencer also contains checklists for guidance of tax payers and revenue authorities.
  • 1.2 It covers literature available in public domain such as Indian judicial decisions, circulars etc. It also covers analysis of various interpretational issues with supporting arguments.
  • 1.3 The Referencer primarily involves dividing the entire material into various appropriate topics ("documents").
  • 1.4 Each document is divided into two sections, namely, content section and footnote section.
  • The content section includes
    • (a) the principles/ratio/observations in the material referred to in 1.2 above, placed proposition wise in a concise, reader friendly manner for each topic / subtopic
    • (b) setting out difference in views, if any, as expressed by the authorities / sources referred to in 1.2 above and classifying the o relevant material under caption "View 1" and "View 2"
    • (c) meanings of "key words"
    • (d) examples & illustrations
    • (e) The footnotes contain relevant extracts from judicial decisions, circulars.

Benefits / Features

  • Over 35 well structured topics covering the entire subject.
  • Answers more than 275 questions.
  • Powerful search features such as search history, filter search, question search, etc.
  • In-depth resource with over 600 judgments analysed and 20 illustrations.
  • Checklists for guidance of tax payers.


• Shri B. R. Baskaran, Member, ITAT


Who may use

  • • Tribunal Members
  • • Income-tax officials
  • • Lawyers and tax counsels
  • • Taxation professionals

Content Overview