Description
Taxmann Publications Search Seizure Survey Prosecution & Arrest under Tax and Allied Laws Frequently Asked Questions by M V Purushottama Rao and Samir N. Divatia and Aditya Ajgaonkar and Siddeshwar Yelamali, Tanveer Khan and All India Federation of Tax Practitioners
This book contains 790+ frequently asked questions on the following subjects under Tax and Allied Laws:
Search
Seizure
Survey
Arrest
Prosecution
It also includes a brief introduction to the above subjects under different enactments. This book will be a helpful reference and guide to Lawyers, Chartered Accountants, Tax Practitioners and Officers of the Tax & Enforcement Department. It will enable them to understand the provisions of search, seizure, survey, arrest & prosecutive under the respective statutes and make better representation before the tax authorities.
The Present Publication is the 6th Edition, edited and authored by the following:
About the author
M.V. Purushottama Rao
Mr Rao was born on 27th November 1942; he is a Graduate of Commerce and a graduate in Law from Osmania University. He qualified as Chartered Accountant in November 1964 examination. After serving in a Bank for five years, he switched to his profession on 1st March 1970. With his specialisation in Direct Tax Laws, with special emphasis on search and seizure cases. Presently he is active in an advisory role as a Senior Consultant in the profession. He has been associated with the academic work of the Institute of Chartered Accounts of India from 1975 till 2018. He was also actively associated with professional seminars at the local and regional participation until 2018.
Authored a monograph on 'Tax Jurisprudence' for the Hyderabad Chapter of ICAI, monographs' Chits Accounting and Taxation' and 'Reassessment' for Andhra Pradesh Tax Bar Association and Frequently Asked Questions and Answers on the topic of 'Survey' under Income-tax Act, 1961, for the All India Federation of Tax Practitioners, Mumbai, which has been revised periodically.
Samir N. Divatia
He is a member of the Institute of Chartered Accountants of India and a member of the Bar Council of Gujarat, where he is practising as an Advocate at the Gujarat High Court and Income-tax Appellate Tribunal on the taxation side.
He has contributed as a paper writer, speaker and trustee etc., at various seminars and conferences held by C.A. Association-Ahmedabad, I.T. Bar Association-Ahmedabad, All Gujarat Federation of Tax Consultants and various branches of C.A. throughout Gujarat, such as Rajkot, Baroda, Surat, Gandhidham, Bhavnagar, Jamnagar etc. and even Sholapur.
He has contributed articles in various Tax journals. He was attached to various professional Bodies as a Chairman of different sub-committees. He is also a member of the taxation sub-committee of Gujarat Chamber and Commerce Industries from 1990 to 2007 and from 2012-13 onwards. He was a visiting faculty at Sir L.A. Shah Law Collage and was also associated with reversionary classes conducted by the Ahmedabad Branch of WIRC. He has to his credit various landmark and far-reaching judgments. He was a president of the prestigious body of ITAT Bar Association, Ahmedabad, 2005-07 and Vice President of ITAT Bar Association Ahmedabad for 2019-2021.
Aditya Ajgaonkar
He is a Legal Counsel practising in the Courts in Mumbai and Delhi. He practices in the fields of Corporate Law, including Taxation and in the field of Laws relating to Economic offences. He has worked with and has been mentored by some of the leading lights in the Legal fraternity.
After graduation from N.M. College of Commerce and Economics and Law from Mumbai University, he studied for his LLM. at Cardiff University in Wales, where he wrote his dissertation on money laundering laws. He has contributed to various publications for the All India Federation of Tax Practitioners and regularly contributes articles to various Journals, including the AIFTP Journal.
Siddeshwar Yelamali
He is a Chartered Accountant with B.Com. and LLB degree, having over 16 years of experience in indirect taxes. He is a Partner – Indirect Taxes at Singhvi, Dev & Unni LLP, Bangalore. On Indirect Tax matters, he specialises in GST law and other Central & State levies, which include Value Added Tax (VAT), Central Excise and Service Tax. He appears before the Appellate authorities and Indirect Tax Tribunal.
He is currently a member of the National Executive Committee of AIFTP and was previously the National Joint Secretary South Zone and a Member of the Indirect Tax (GST) Representation Committee of AIFTP for the year 2021. He is a part of the GST faculty at ICAI and has also presented papers in the certification course conducted by the ICAI.