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Principles of Taxation Law

Principles of Taxation Law

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Description
• 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.
All important case-laws and circulars/notifications have been incorporated.
• 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.
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 on the subject.
• The book covers the syllabus of LL.B. course of all Indian Universities.
The book will be useful for the Professionals, Income-tax Department Personnel, students pursuing Professional Courses (like LL.B., CA, CS, CMA Management Courses, etc.:), Universities and for the Examination of the Income-tax Department.
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Table of Contents
Part I - Direct Taxation
Chapter 1. Introduction to Tax Law
Chapter 2. Taxes and Constitution
Chapter 3. Interpretation of Tax Statute
Chapter 4. Basic Concepts of Direct Taxation
Chapter 5. Scope of Total Income & Residential Status [Sections 5 to 9B]
Chapter 6. Computation of Total Income and Tax Liability [Sections 14, 14A, 288A and 288B]
Chapter 7. Income under the Head "Salaries" [Sections 15 to 17]
Chapter 8. Income under the Head "Income from House Property" [Sections 22 to 27]  
Chapter 9. Income under the Head "Profits and Gains of Business or Profession" [Sections 28 to 44D]
Chapter 10. Income under the Head "Capital Gains" [Sections 45 to 55A]
Chapter 12. Income of Other Persons Included in Assessee's Total Income (Clubbing of Income) (Sections 60 to 65]
Chapter 13. Set off or Carry Forward and Set off of Losses [Sections 70 to 80]
Chapter 14. Deductions to be made in Computing Total Income [Sections 80A to 80U (Chapter VIA)]
Chapter 15. Agricultural Income & its Tax Treatment [Sections 2(1A) and 10(1)]
Chapter 16. Return of Income [Sections 139 to 140A]
Chapter 17. Appeals and Revision [Sections 246 to 264]
Chapter 18. Penalties
Chapter 19. Income Tax Authorities [Sections 116 to 119]
Part 2. International Taxation
Chapter 20. Double Taxation Relief [Sections 90, 90A and 911
Chapter 21. Tax Avoidance and Tax Evasion
Chapter 22. Special Provisions Relating to Avoidance of Tax
Part 3. Goods and Services Tax
Chapter 23. Introduction of Goods and Services Tax (GST)
Chapter 24. Levy and Collection (Taxable Event)
Chapter 25. Supply under GST
Chapter 26. Taxability of Composite and Mixed Supply
Chapter 27. Composition Levy (Composition Scheme)
Gist of Landmark Judicial Decisions.
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Author Details
Dr. Girish Ahuja
Dr. Ravi Gupta
CA. Kriti Chawla

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