Description
CCH India Taxation Of Works Contract In India by CA Sanjay Kr Agarwal
About the Book
“Taxation of Works Contract in India” is arguably the first comprehensive, well researched tome on the subject. It serves as a reference point both to beginners and to experts in the subject. Though the work is primarily related to indirect taxes, i.e. Sales tax/VAT and Service Tax, it has comprehensively discussed relevant disputes under Direct tax law also. It is a comprehensive lucid commentary discussing the principles of the Subject including its Constitutional validity, Taxability, Applicability and others with reference to more than 500 decisions and Statues.
The tome helps in understanding ‘works contract’ beyond taxation laws. It dwells comprehensively upon the concept of ‘works contract’, from its inception till its journey to present form, and even to future when GST will be in place.
The tome, built-up on discussion with judgments from Tribunals and Courts serves as a ready reckoner and guide for tax payers, tax practitioners, tax administrators and academicians.
Key Features
Entire law at one place, from origin till current form
Comprehensive cross referencing for quick and easy understanding of concepts
Law and concepts explained using more than 500 judgments under various enactments and guidance from regulatory authorities
Multiple citations helping quick and easy retrieveability of discussed judgments.
Reference of date of judgment and composition of bench to enable reader to adjust to subsequent developments of law & judicial thinking and ascertain its precedential value.
Discussion on proposed GST law.
About the Author
Sanjay K. Agarwal is a Chartered Accountant with over 23 years of experience in the field of Corporate and Factory Accounts and Direct and Indirect Taxation. Having worked with RPG Group and Aditya Birla Group in different capacities, presently he is working for Reliance Group.
He is a regular contributor of articles on a wide range of issues of topical interest. His articles have been published in several prestigious journals including The Chartered Accountant, The Bombay Chartered Accountant Journal, Vat and Service Tax Cases (VST), Excise law Times (ELT) and Service Tax Review (STR). He has earlier authored a book on Corporate Social Responsibility in India which was published by Response Books (Sage Publications Inc.).