Professional Approach to Direct Tax Laws & International Taxation (Set of 2 Vols)

by Dr. Girish Ahuja & Dr. Ravi Gupta

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Key Highlights:

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 Central Board of Direct Taxes.
Recent and important case laws have been included.
Selected problems from the examination of all the three Professional Institutes viz., ICAI, ICSI and ICMAI have been included with solutions as per the law applicable for the Assessment Year 2022-2023
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 2022-2023. The Highlights of Amendments made by the Finance Act, 2021 and the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2021 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 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 illustration, Examples, and Selected Problems from Professional Examinations which helps student to understand the provisions of 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.

About the Author

Dr. Girish Ahuja & Dr. Ravi Gupta

Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He is a Fellow of the Institute of Chartered Accountant of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute. He had been nominated by the Government of India as a member of the Task Force for redrafting the Income-tax Act and New Income-tax Law. He is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of finance and taxation. He has been nominated by the Government of Directors of UNITECH LTD with the approval of the Supreme Court to Board and was also been nominated by the Govt. of India as Independent Director of the Central Board of State Bank of India. Dr. Ahuja is a author of various books on Direct Taxation and he has addressed more than 5000 seminars organized by the ICAI, ICSI, ICWAI, Chambers of Commerce.

Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He had been a faculty member at Shri Ram College of Commerce (Delhi University). He is an advocate and leading consultant at Delhi NCR and also has vast practical experience in handling tax matters of trade and industry. He has been appointed by the Government of India as a member of the Committee consututed for Simplification of Income Tax Act. He is also a Central Council member of ICAI (Government of India Nominee) and on the Board of various reputed companies. He is a co-author of various books on Income-tax. He has addressed more than 3000 seminars on Direct Taxes organized by ICAI, Chambers of Commerce, Universities, etc.

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