 2017-1664123743-290x300.jpeg)
-1664123750-290x300.jpeg)
Your cart is currently empty.
Direct Taxes
-
A Handbook on Base Erosion and Profit Shifting-Addressing Global Tax Avoidance
695.00Add to cartBase Erosion and Profit Shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits or erode taxable base to low or no-tax locations. The BEPS package provides 15 Actions that equip governments with the domestic and international instruments needed to tackle such tax avoidances. This book on BEPS has been specifically designed to provide a comprehensive overview of all the 15 Action Plans and the measures suggested by OECD/G20 through the final reports released last year in October 2015 including the impact of BEPS on Indian Economy and the measures adopted by India to address BEPS. Key Highlights • Provides an overview of global developments that have an impact on corporate tax matters • Identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create • Probes into the issues that leads to BEPS and recommends the best option to address the BEPS • Accentuates the options as suggested in these reports & provide appropriate guidance on how these measures can be implemented to address the BEPS • Elucidates the Actions from Indian prospective and identifies how Indian government is transitioning these measures into domestic tax laws • Highlights the new Minimum Standards as provided in these reports • Pragmatic approach through illustrations for easy understanding of the issues & their impact
-
Business Expenditure-As amended by The Finance Act, 2016
4,995.00Add to cartBusiness Expenditure means a cost relating to the operations of an accounting period or to the revenue earned during the period or the benefits of which do not extend beyond the period. This book on Business Expenditure provides a comprehensive discussion on allowable business expenditures from the business income which is to be computed under the head Profits and Gains of Business and Profession (PGBP) of the Income Tax Act, 1961. Since this area is prone to litigation due to complex legal structure, this book accentuates a brief discussion on more than 10,000 rulings of the Supreme Court, High Courts and Tribunals, which are cached in over 5,000 headings. It is a must to effectively plan business expenditures in line with the provisions of Income Tax Act. Key Highlights • The 2016 edition has been thoroughly revised and restructured in line with the amendments as made by Finance Act 2016 and earlier Finance Acts • Embodies discussion at length on cases decided by Supreme Court, High Courts and various branches of Income Tax Appellate Tribunal, such as Single-Member Bench, Three-Member Bench and Special Bench • Each chapter incorporates a synopsis which provides an overview of the chapter by way of listing out the headings of cases and all relevant source materials referred to in the commentary – sections, rules, circulars, notifications and allied Acts • Incorporates relevant legal text of Income Tax law or allied laws through the annexures to provide better understanding of rulings • Relevant extracts of Income-tax Rules, 1962, Payment of Bonus Act, 1965, Payment of Gratuity Act, 1972 and Employees Provident Fund and Miscellaneous Provisions Act, 1952, have also been included in the Appendices for easy reference • With new and innovative structure, useful navigation tools, relevant reference material and exhaustive subject-index, this valuable commentary provides complete and essential information on the topic for tax professionals across all sectors
-
Income Tax Act with Relevant Texts of Allied Acts 2017
1,150.00Add to cartSalient Features: • Provides comprehensive Legislative History since 1961 upto the Finance Act, 2017 • Incorporates updated section wise Quick Reference Guide for Important case law, circulars, notifications and press releases • All terms and expressions as defined in the Act have been presented in tabular form for easy reference • Tabular presentation of all cross-references to sections, schedules and allied acts.
-
Income Tax Law -Wealth Tax Act, 1957
2,450.00Add to cartWEALTH TAX ACT, 1957, Sixth Edition, a long awaited work, is being published after a gap of over a decade. It exceeds any comparable work as it encapsulates the law of wealth tax in the most authentic and comprehensive manner. The work embodies logical and systematized analysis of the principles of wealth tax law, on one hand, while imparts practical guidance, on the other. Various facets of law have been addressed with precision and clarity accompanied by ample illustrations. The present edition is statutorily updated up to November 2, 2015. It contains case law up to and including (2015) 378 ITR, Part 2 (dated 02-11-2015), and selected cases from other journals. All departmental circulars, notifications and press notes, press releases, guidelines and schemes issued by the CBDT and Ministry of Finance have been included. In addition, relevant rules and forms have also been furnished. Key features • Statutorily updated up to 2nd November 2015 • Includes case law up to and including (2015) 378 ITR, Part 2 • Includes the Wealth Tax Rules, 1957 and Forms • Covers more than 13,000 cases
-
Income Tax Rules (With Allied Rules and Relevant Schemes) 2017
1,150.00Add to cartSalient Features: • Fully updated upto Income Tax (Seventh Amendment) Rules, 2017 • New Income Tax Return Forms with Instructions for A.Y 2017-18 • Incorporates 57 Allied Rules and Relevant Schemes • Includes Revised Income Computation and Disclosure Standards • Comprehensive Legislative History since 1962 • Rules, Forms and Related Terms have been presented in tabular form for easy reference • A complete compliance guide for readers
-
India Transfer Pricing Manual-Transfer Pricing Challenges and Opportunities
395.00Add to cartIndia Transfer Pricing Manual is a practical guide to transfer pricing in India. This book addresses the core elements of the Indian TP landscape, focusing in particular on the global and local transfer pricing regulatory frameworks, current and emerging transfer pricing issues, organizational and operational best practices, risk management, and industry experiences. Key Features • Presents content in a structured manner accompanied by analysis of recent judgments • Discusses India’s growth and globalisation, and interlink between business and transfer pricing • Summarises the interplay between global and local transfer pricing and relevance of BEPS Action Plan by OECD in India • Contains Indian Transfer Pricing Regulations including domestic transfer pricing • Provides practical insights into transfer pricing issues—intangibles, location savings, intra-group services, guarantee fee and business restructuring • Explains risk management in transfer pricing • Practical side of dispute resolution experience in India and learning from international regulatory experience • Analyses transfer pricing issues in various industries—IT and ITES, automotive, oil and gas and renewable energy, pharmaceuticals and financial services
-
Master Guide to Income Tax Rules
895.00Add to cartMaster Guide to Income Tax Rules is a concise rule-wise commentary on the Income Tax Rules. Written in a lucid style, it intends to simplify the compliance requirement under these rules. Key Features • Complete compliance guide for Tax Professionals • Includes important cases on the Income Tax Rules • Provides relevant Sections & Forms under each Rule for easy reference • Includes important Notifications, Circulars, Press Releases, Press Notes & Instructions in a chronological sequence • Contains tables on key Rules & Related Terms and Expressions for ready reference
-
Supreme Court on Income Tax Case Digest (1922-2015)
3,995.00Add to cartChaturvedi & Pithisaria’s Supreme Court on Income Tax is a case digest covering judgments ranging from 1922 to 2015. Written in a lucid and simple style, this comprehensive compendium covers over 15,000 notable judicial decisions of the Supreme Court presented in a section-wise manner categorized under appropriate headings and sub-headings. This new treatise covers case law upto and including (2015) ITR Volume 373, as well as reported in other journals including CTR, Taxation, Taxmann, Tax LR, AIR, SCC, SCR and JT. High Court decisions which have been reversed, affirmed, overruled, impliedly overruled, relied on, dissented from, by Supreme Court rulings have also been discussed. English citations including HL, ChD, CA and KB have been incorporated, where relevant. The case digest is an invaluable and authentic reference work for chartered accountants, lawyers, judges, tax practitioners and corporate professionals. Key Features • Comprehensive coverage of more than 15,000 cases spanning across nine decades • Section-wise presentation of judgments for ease of reference • Meticulous classification of case law under headings and sub-headings • Analysis of cases indicating the treatment received in later SC judgments
-
Transfer Pricing Audit Practices in India
895.00Add to cartThe second edition of Transfer Pricing Audit Practices in India attempts to disentangle the complex web of transfer pricing controversies. Indian tax administration with its fifteen years of transfer pricing audit adjustments has realized that the pro-revenue positions will not stand the test of law. This book is based on Indian transfer pricing audit experiences for the period ranging from 2003-04 till date, right from TPO to appellate authorities, thereby proving guidance to the tax authorities, taxpayers and tax professionals on technical issues and compliance. Domestic transfer pricing rules and audit approaches shall be helpful for taxpayers. BEPS has been elaborately discussed based on the final report. An insight into the tax audit process and risk based assessment has been dealt with in detail. The author has drawn from his practical experience of dealing with transfer pricing auditors to provide the taxpayer’s perspective on how to mitigate transfer pricing risk and reduce transfer pricing controversy. The book also highlights the gap in the positions and approach of the tax authorities and taxpayers, and is a good starting point to explore some form of alignment of these positions to ease the pain of taxpayers and potential investors. Salient Features • Clarify the technical aspects of transfer pricing • Present practical, on-the-ground facts during transfer pricing audits • Explain some of the relevant court rulings on transfer pricing that taxpayers are able to use in defending their transfer pricing litigation • Provide solutions for risk mitigation and controversy resolution