Commercial A Compendium of issues on Income Tax (Set of 2 Volumes) By Dr Girish Ahuja Dr Ravi Gupta Edition August 2023

A Compendium of issues on Income Tax Dr Girish Ahuja Dr Ravi Gupta

A Compendium of issues on Income Tax Dr Girish Ahuja Dr Ravi Gupta

Description

A Compendium of Issues on Income Tax is a compilation of the queries received over several years regarding complex tax matters from professionals throughout the country. The replies to these queries have been given as per the latest applicable law.

The lawstated in this book isas amended by the Finance Act, 2023. Even the last minute changes in the law have been incorporated and it is, therefore, the latest and most update book on the subject. The queries regarding the new provisions for taxation of individuals under the New Tax Regime have also been incorporated. The provisions relating to TDS and TCS have also been discussed in detail.

All the queries have been arranged in a logical sequence and the replies contain all important judicial pronouncements as well as the rules, circulars, notifications, etc., which are issued by the Department from time to time.

To facilitate easy reference, a consolidated list of the topic-wise queries referred to in the book has been provided.

The book will be found useful by chartered accountants, company secretaries, advocates, tax consultants, income-tax practitioners, officials of the revenue department, corporate tax executives and by everyone dealing with direct taxes.

Key Features :

• Lucid commentary on Income Tax with Illustrations and Examples
• Incorporating all the latest amendments at the relevant places
• Reference to important recent judicial decisions

About the Author

Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce and was a position holder. He got his Ph.D from Faculty of Management Studies, University of Delhi. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountants of India (1CAI) and was placed in the merit list of both Intermediate and Final Examinations of the Institute. He is a senior faculty member of Shri Ram College of Commerce (Delhi University) and also visiting faculty member of the Institute of Chartered Accountants of India, Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a member of Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many companies and has a vast and rich experience in the field of finance and taxation.
Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes.