Description
CCH India Professional Approach To Direct Taxes Law & Practice, 35E by Dr Girish Ahuja and Dr Ravi Gupta
About the Book
A comprehensive and critical study of the law relating to Income-tax written in a unique, simple, easy to understand language that enables a quicker grasp for the reader. The book is "user-friendly" and provides information in a concise manner to save valuable time of the readers so that, they may, whatever required, refer to the desired case law or relevant circular, etc. on the subject.
Each proposition is supported by decisions of the Supreme Court and the High Courts and also the relevant circulars of CBDT. Important case laws reported have been included.
Selected problems from the examinations of all the three Professional Institutes viz. ICAI, ICSI and ICMAI have been included with solutions as per the law applicable for Assessment Year 2017-2018.
Even the last minute changes in the law have been incorporated in the book and it is, therefore, the latest and most upto-date book for the Assessment Year 2017-2018.
The amendments made by the Finance Act, 2016 have been incorporated at appropriate places in the book. The Highlights of Amendments made by the Finance Act, 2016 have also been given in the beginning of the book to facilitate a quick glance to the readers about the latest.
The book will be useful for the Professionals, Income-Tax Department, students of Professional Institutions, Management Institutes, and Universities and for the examinations of the Income-Tax Department.
Key Features
Incorporates amendments made by Finance Act, 2016
Relevant for A.Y 2017-18
Summarised provisions for recapitulation and reference
Includes decisions of the Supreme Court and the High Courts and also the relevant circulars of CBDT
Includes Selected problems from the examinations of all the three Professional Institutes viz. ICAI, ICSI and ICMAI
Useful for the Professionals, Income-Tax Department, students of Professional Institutions, Management Institutes, Universities and for the examinations of the Income-Tax Department