Professional Approach To Direct Tax Laws and International Taxation (In 2 Volumes)

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 reader so that, they may refer, whatever required, 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 the Central Board of Direct Taxes.
• Recent and important case laws have been included.
• Selected problems from the examination of all three Professional Institutes viz., ICAI, ICSI, and ICMAI have been included with solutions as per the law applicable for the Assessment Year 2023-2024.
• Even the last-minute changes in the law have been incorporated in the book and it is, therefore, the latest and most up-to-date book for the Assessment Year 2024-2025. The Highlights of Amendments made by the Finance Act, 2023 have also been given at the beginning of the book to facilitate a glance to the readers about the latest.
• The book will be useful for Professionals, Income-Tax Department Personnel, students pursuing Professional Courses (like CA, CS, CMA, LL.B., Management Courses, etc.), Universities, and for the Examination of the Income-Tax Department.
• There are more than 500 illustrations, Examples, and Selected Problems from Professional Examinations which helps students to understand the provisions of the Income-Tax Act and its practical applicability more clearly.
• The book contains an Appendix giving the latest case laws and the Circulars issued by CBDT for a quick review.