
Taxmann's Law & Practice of Income Tax by Pithisaria & Pithisaria (3 Vols.) – The updated 'section-wise' flagship commentary, presented in an integrated, interconnected and short & concise format
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Taxmann's flagship section-wise commentary on Income-tax Act is also the most updated & amended. It is presented in a structured, integrated, interconnected, and short & concise format. This book exemplifies the Taxmann's legacy of 60+ years and the unmatched 35 years' experience of Mr M.K. Pithisaria.
This book will be helpful for tax practitioners of Income-tax, International Tax, Transfer Pricing, etc.
The Present Publication is the 1st Edition, amended by the Finance Act 2022 & updated till 14th July 2022. This book is authored by Adv. M.K. Pithisaria & CA Abhishek Pithisaria, with the following noteworthy features:
This book will be helpful for tax practitioners of Income-tax, International Tax, Transfer Pricing, etc.
The Present Publication is the 1st Edition, amended by the Finance Act 2022 & updated till 14th July 2022. This book is authored by Adv. M.K. Pithisaria & CA Abhishek Pithisaria, with the following noteworthy features:
- [Flow of the Commentary]
o The content of each (operative) Section starts with the Section portion, followed by;
o TherelevantRule to that Section (if any) followed by;
o The commentary portion under the central heading 'Comments' - [Integrated Commentary]that cohesively integrates the following:
o Income-tax Act, 1961
o Income-tax Rules, 1962
o Notifications, Circulars, Instructions, etc. issued by the Central Board of Direct Taxes (CBDT) and the Central Government
o International literature on International Tax & Transfer Pricing - [Interconnected Commentary]
o This commentary aims to help the reader comprehend the law logically, effectively, and efficiently
o The authors have given a para numbering and broad subject heading in the commentary on every Section, allowing you to navigate to the relevant portion quickly
o Each volume provides a detailed alphabetic subject index and list of cases that help you find the relevant discussion instantly - [Comprehensive Commentary]
o The authors have explained every provision's critical aspect and principles with judicial pronouncements, circulars, notifications, practical insights, and illustrations.
o The book covers the international literature on various aspects, including UN Model Tax Convention 2021, OECD TP Guidelines, and Expert Committee's Report on GAAR
- ISBN-109356223343
- ISBN-13978-9356223349
- Edition2022nd
- PublisherTaxmann Publications Pvt. Ltd.
- Publication date4 August 2022
- LanguageEnglish