If you own a legally purchased physical copy, scanning it for personal backup (as a PDF) is generally permissible under fair use for research, provided you don’t distribute it.
The Law and Practice of Income Tax , authored by Sir Jamshedji Behramji Kanga and Nani A. Palkhivala, is considered the premier authoritative commentary on Indian income tax law . Initially published in 1950, this definitive treatise focuses on the exposition of legal principles and critical analysis rather than mere computation, spanning over 20,000 cases in its 11th edition . Older editions and specific chapters are available in PDF format on platforms like Internet Archive and Scribd . the law and practice of income tax palkhivala pdf
": A paper by Nani Palkhivala exploring the principles of fair taxation, available from the Forum of Free Enterprise . If you own a legally purchased physical copy,
