Meaning of tax terms

Meaning of “Book”

Posted on by Prashant Thakur

Case Name :  Satyanarayana Publishing House vs. CIT

Citation : [1979] 118 ITR  519 (ap)

Court : Andhra pradesh high court

Section : 80QQ

Meaning : The expression ‘book’ is comprehensive enough to take in all kinds of books. In view of the fact that certain other categories which are defined in dictionaries are not included in the expression ‘books’ under section 80qq, it is clear that the word ‘books’ has a definite meaning.

Prashant Thakur

The author has spent more than 30 years in the field of taxation. Wrote four books -3 on on Indian Tax Law and 1 on US tax law for cryptocurrency. Apart from https:taxworry.com , he also writes on https://irstaxapp.com which is for US tax laws. He is a tech enthusiast and manages a cloud computing company that publishes innovative software.

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