Description
Wolters Kluwer Concise Commentary On Income Tax With Tax Planning/Problems & Solutions For Ay 2019-2020 & 2020-2021 by Dr Girish Ahuja and Dr Ravi Gupta
The book has lucid commentary on Income Tax with Illustrations, duly updated with all the recent amendments. It is a comprehensive and critical study of law relating to income-tax. It also includes gist of relevant CBDT Circulars and Notifications. The author has given references to the latest important Supreme Court & High Court Judicial pronouncements with relevant paragraphs at relevant places. The main unique feature of the book is, that it provides very useful tips for tax planning.
The crux of every provision has been provided in a unique manner. At the end of every provision and illustration, a synopsis has been highlighted under a frame. The amendments made by the Finance (No. 2) Act, 2019 have been highlighted separately with the effective dates, at relevant places. A section-wise study with page and para referencing have been provided at the beginning of every chapter, which facilitates reader quick glance through. To facilitate easy and quick reference, a consolidated table of cases, section-wise referencer, list of rules and list of circulars referred to in the book have been provided.
Key Features
Includes “The Taxation Laws (Amendment) Ordinance, 2019” dated 20.09.2019 ·
Lucid commentary on Income Tax with Illustrations and Examples ·
Incorporating all the latest amendments at the relevant places ·
Illustrations and Examples updated w.r.t. the Assessment Year 2020-2021
Reference to important recent judicial decisions ·
Gist of CBDT circulars & notifications ·
Discussing more than 1900 recent case laws.
About the Authors
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 (ICAI) 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) arid 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.