Decoding Section 5 - Analysis of Scope of total income under Income Tax Act, 1961 at Meripustak

Decoding Section 5 - Analysis of Scope of total income under Income Tax Act, 1961

Books from same Author: H Padamchand Khincha and K K Chythanya

Books from same Publisher: OakBridge Publishing Pvt Ltd

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  • General Information  
    Author(s)H Padamchand Khincha and K K Chythanya
    PublisherOakBridge Publishing Pvt Ltd
    Edition2018 Edition
    Publish YearAugust 2018


    OakBridge Publishing Pvt Ltd Decoding Section 5 - Analysis of Scope of total income under Income Tax Act, 1961 by H Padamchand Khincha and K K Chythanya

    Decoding Section 5 by H Padamchand Khincha and K K Chythanya provides an in-depth analysis on Section 5 of Income tax Act, 1961 and discusses its interplay with other provisions of the Act. Largely untouched by legislative amendments, the authors of the book have attempted to peel through years of judicial exposition on the provision and adopt a fresh and unfettered approach. The authors dig deep with their research, to analyze many terms used in the legislation, which are sometimes used inter-changeably or which are bandied about without full appreciation.

    The difference between Receipt and Accrual of Income has long been a bone of contention between the tax collector and tax payer. The true import and wider ramifications of “receipt”, “accrual” and “deemed accrual” are succinctly explained, as also the genesis of Double Taxation Avoidance Laws. The celebrated decision of the Apex court in Vodafone case, which also exposits concepts of accrual and deemed accrual have been explained in a manner which would be appreciated both by tax practitioners as well as a layman.

    The book would be an asset in any library and it is recommended in classrooms too for a better understanding of Section 5 of the Income Tax Act, 1961, which are the pillars of the Act.

    Excerpt from Foreword by Arvind P Datar, Senior Advocate:

    "After reading this book, I realized how essential it was for every tax practitioner to periodically go back to the basics and revisit the fundamentals of tax law… Padamchand and Chythanya have literally brought sections 4 and 5 to life… It is necessary that every person dealing with the Act has a copy of this book. It should not only adorn one’s bookshelf, but all of us must also make it a point to read it periodically…"