Capsule Studies On Direct Tax Laws & International Taxation
- Year of Publication: 2020
- Edition: 7th
- ISBN: 978-93-86920-42-3
This book is the need of the hour where:
- The provision has been logically explained and summarized to provide the reader the understanding about various facets of the provisions in crisp and precise manner.
- The provision is followed up with large number of problems, many of which have been customized to equip the reader with the various combinations with which a particular provision could be targeted in the exams. More than 400 problems & solutions have been incorporated in this book covering various combinations of provisions including those which are recently incorporated through the Finance Act, 2019; Finance (No. 2) Act, 2019 and the Taxation Laws (Amendment) Act, 2019.
- Contemporary areas like ICDS, Transfer Pricing, Non-resident & International Taxation, Ind AS Impact on MAT, GAAR, Surrogate Taxes have been duly supported with thought provoking self designed questions and answers to expose the students to its real life application. In recent past, ICAI has endeavoured to break the norms by setting up the students on the evolving areas in taxation for which students have no support either in any classroom coaching or in any reference materials.
- All amendments and notifications, applicable for A.Y. 2020-21, including The Taxation Laws (Amendment) Act 2019, have been covered suitably both in its theoretical understandings as well as its practical implication. Decisions reported by the ICAI till December, 2019 have been suitably digested in the case-law segment in the manner and presentation required by the ICAI.
- Additional topics on International Taxation applicable only for new course students have been presented in suitable manner to facilitate both its understanding and memorizing its key principles.
- Appendix has been attached towards plethora of provisions relating to cash transactions, Real estate industry, Non-resident special rate of tax, Valuation rules at one place so as to enable the student to revise these aspects at one place.
- This colourful edition shall enable the reader a soothing experience. Further, all amendments of Finance Act, 2019 and the recent notifications have been highlighted in red print so as to enable the reader to discern the amendment portion clearly.
CA Durgesh Singh has overall 17 years teaching experience at CA Final for Direct Taxes. He is immensely popular with students for his teaching skills on the subject. With a big four background, he is currently a partner in a large CA Firm with an expertise in Corporate and International Taxation. He believes in the mantra that “if you know why, you know how”. He is known for conceptual teaching along with problem solving in class for better presentation of answers in exams. At the same me he summarises the entire subject through charts for last day revision and preparing for the exam day through mock tests. His students have been All India Rank holders and best paper awardees. His students are preferred in Big Four as his teaching is more contemporary, suited to the present dynamic scenario. He is the only teacher of repute who teaches both Direct Taxes (Paper 7) and International Taxation (Paper 6C) bringing real life case studies in class, many of which (including the popular Vodafone case) has been dealt by him in practice.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
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- Year of Publication: 2020
- Edition: 7th
- ISBN: 978-93-86920-42-3
This book is the need of the hour where:
- The provision has been logically explained and summarized to provide the reader the understanding about various facets of the provisions in crisp and precise manner.
- The provision is followed up with large number of problems, many of which have been customized to equip the reader with the various combinations with which a particular provision could be targeted in the exams. More than 400 problems & solutions have been incorporated in this book covering various combinations of provisions including those which are recently incorporated through the Finance Act, 2019; Finance (No. 2) Act, 2019 and the Taxation Laws (Amendment) Act, 2019.
- Contemporary areas like ICDS, Transfer Pricing, Non-resident & International Taxation, Ind AS Impact on MAT, GAAR, Surrogate Taxes have been duly supported with thought provoking self designed questions and answers to expose the students to its real life application. In recent past, ICAI has endeavoured to break the norms by setting up the students on the evolving areas in taxation for which students have no support either in any classroom coaching or in any reference materials.
- All amendments and notifications, applicable for A.Y. 2020-21, including The Taxation Laws (Amendment) Act 2019, have been covered suitably both in its theoretical understandings as well as its practical implication. Decisions reported by the ICAI till December, 2019 have been suitably digested in the case-law segment in the manner and presentation required by the ICAI.
- Additional topics on International Taxation applicable only for new course students have been presented in suitable manner to facilitate both its understanding and memorizing its key principles.
- Appendix has been attached towards plethora of provisions relating to cash transactions, Real estate industry, Non-resident special rate of tax, Valuation rules at one place so as to enable the student to revise these aspects at one place.
- This colourful edition shall enable the reader a soothing experience. Further, all amendments of Finance Act, 2019 and the recent notifications have been highlighted in red print so as to enable the reader to discern the amendment portion clearly.
CA Durgesh Singh has overall 17 years teaching experience at CA Final for Direct Taxes. He is immensely popular with students for his teaching skills on the subject. With a big four background, he is currently a partner in a large CA Firm with an expertise in Corporate and International Taxation. He believes in the mantra that “if you know why, you know how”. He is known for conceptual teaching along with problem solving in class for better presentation of answers in exams. At the same me he summarises the entire subject through charts for last day revision and preparing for the exam day through mock tests. His students have been All India Rank holders and best paper awardees. His students are preferred in Big Four as his teaching is more contemporary, suited to the present dynamic scenario. He is the only teacher of repute who teaches both Direct Taxes (Paper 7) and International Taxation (Paper 6C) bringing real life case studies in class, many of which (including the popular Vodafone case) has been dealt by him in practice.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
