Taxmann's Principles of Taxation Laws – Amended & updated student-oriented book to interpret, explain & illustrate the provisions of the Income Tax Act along with Case Laws [Finance Act 2023]
Taxmann's Principles of Taxation Laws – Amended & updated student-oriented book to interpret, explain & illustrate the provisions of the Income Tax Act along with Case Laws [Finance Act 2023]

Author: Dr. Neha Pathakji

Publisher: Taxmann Publications Private Limited

Published: 2023-08-19

Total Pages: 32

ISBN-13: 9357781838

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This book is a comprehensive & authentic textbook on 'Taxation Laws' as amended by the Finance Act 2023. This book aims to represent an impressive and judicious blending of the provisions of Income Tax & judicial decisions. The text is interspersed with interpretations, explanations & illustrations to help the reader assimilate the provisions better. This book aims to fulfil the requirement of students for LL.B., LL.M. & other professional courses The Present Publication is the 2023 Edition and has been amended by the Finance Act 2023 and updated till April 2023. This book is authored by Neha Pathakji, with the following noteworthy features: • [Conceptual Foundation & Interpretation] of the Income-tax Law o Each Chapter Starts with an Introduction that outlines the foundational concepts • [Detailed Discussion on Legal Aspects of Income-tax Act Provisions] to appreciate tax controversies and disputes from a law perspective • [Landmark Rulings & Lucid Examples of Case Laws] has been incorporated into this book • [Lucid & Straightforward Style of Presentation] The provisions of the law are presented in a lucid and straightforward style • [Flow Charts] are provided in this book for ease in understanding complex provisions • [Zero-Error] The book follows the six-sigma approach to achieve the benchmark of 'zero-error' The detailed contents of the book are as follows: • Introduction to the Income-tax Act and Basic Concepts • Concept of Income • Interpretation of Taxing Statutes • Income Exempt from Tax • Residential Status of Scope of Total Income • Income from Salary • Income from House Property • Profits and Gains of Business or Profession • Capital Gains • Income from Other Sources • Income of Other Persons Included in Assessee's Total Income • Aggregation of Income, Set-off and Carry Forward of Losses • Deductions from Gross Total Income • Agriculture Income and Tax Liability • Charitable Trusts and Religious Institutions • Dividend • Double Taxation Relief • Assessment of Individual • Liability in Special Cases • Income-tax Authorities • Procedure for Assessment • Interest, Penalties, Offences and Prosecution • Appeals and Revisions • Advance Rulings • Deduction of Tax at Source • Advance Payment of Tax • Collection and Recovery of Tax • Refunds • Tax Implications of Business Re-organisation • Tax Planning, Tax Evasion and Tax Avoidance

Taxmann's Principles of Taxation Laws – Amended & updated student-oriented book to interpret, explain & illustrate the provisions of the Income Tax Act along with Case Laws [Finance Act 2023]
Taxmann's Principles of Taxation Laws – Amended & updated student-oriented book to interpret, explain & illustrate the provisions of the Income Tax Act along with Case Laws [Finance Act 2023]

Author: Dr. Neha Pathakji

Publisher: Taxmann Publications Private Limited

Published: 2023-08-19

Total Pages: 32

ISBN-13: 9357781838

DOWNLOAD EBOOK

This book is a comprehensive & authentic textbook on 'Taxation Laws' as amended by the Finance Act 2023. This book aims to represent an impressive and judicious blending of the provisions of Income Tax & judicial decisions. The text is interspersed with interpretations, explanations & illustrations to help the reader assimilate the provisions better. This book aims to fulfil the requirement of students for LL.B., LL.M. & other professional courses The Present Publication is the 2023 Edition and has been amended by the Finance Act 2023 and updated till April 2023. This book is authored by Neha Pathakji, with the following noteworthy features: • [Conceptual Foundation & Interpretation] of the Income-tax Law o Each Chapter Starts with an Introduction that outlines the foundational concepts • [Detailed Discussion on Legal Aspects of Income-tax Act Provisions] to appreciate tax controversies and disputes from a law perspective • [Landmark Rulings & Lucid Examples of Case Laws] has been incorporated into this book • [Lucid & Straightforward Style of Presentation] The provisions of the law are presented in a lucid and straightforward style • [Flow Charts] are provided in this book for ease in understanding complex provisions • [Zero-Error] The book follows the six-sigma approach to achieve the benchmark of 'zero-error' The detailed contents of the book are as follows: • Introduction to the Income-tax Act and Basic Concepts • Concept of Income • Interpretation of Taxing Statutes • Income Exempt from Tax • Residential Status of Scope of Total Income • Income from Salary • Income from House Property • Profits and Gains of Business or Profession • Capital Gains • Income from Other Sources • Income of Other Persons Included in Assessee's Total Income • Aggregation of Income, Set-off and Carry Forward of Losses • Deductions from Gross Total Income • Agriculture Income and Tax Liability • Charitable Trusts and Religious Institutions • Dividend • Double Taxation Relief • Assessment of Individual • Liability in Special Cases • Income-tax Authorities • Procedure for Assessment • Interest, Penalties, Offences and Prosecution • Appeals and Revisions • Advance Rulings • Deduction of Tax at Source • Advance Payment of Tax • Collection and Recovery of Tax • Refunds • Tax Implications of Business Re-organisation • Tax Planning, Tax Evasion and Tax Avoidance

Taxmann's Master Guide to Income Tax Rules – Uniquely authoritative resource providing unmatched, timely, and in-depth rule-wise commentary, setting a benchmark in clarity, precision, and speed
Taxmann's Master Guide to Income Tax Rules – Uniquely authoritative resource providing unmatched, timely, and in-depth rule-wise commentary, setting a benchmark in clarity, precision, and speed

Author: Taxmann

Publisher: Taxmann Publications Private Limited

Published: 2024-08-19

Total Pages: 29

ISBN-13: 9364555902

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Master Guide to Income Tax Rules is a comprehensive publication that stands out for its in-depth structured coverage and accuracy. This unique publication provides detailed Rule-wise commentary on the Income-tax Rules of 1962, setting a high standard for clarity and thoroughness that Taxmann is known for. Each operative rule is carefully examined to provide a complete understanding of its statutory background and legislative intent, along with relevant case laws that shed light on how the rules are applied. Explanatory discussions and practical examples make even the most complicated rules easier to understand. This book is tailored for tax professionals, accountants, legal practitioners, and students, providing the expertise needed to understand the complexities of the Income-tax Rules. It helps prepare audits, advise on compliance, plan tax strategies, etc. The Present Publication is the 31st Edition and incorporates all amendments till the Income-tax (Sixth Amendment) Rules, 2024. This book is authored by Taxmann's Editorial Board with the following noteworthy features: • [Para-wise Detailed Analysis] This book thoroughly examines every operative rule of the Income-tax Rules, 1962, with the underlying provisions of the Income-tax Act and the required compliances. • [Statutory Background] Each rule is placed in context with its statutory provision, helping readers understand the intent and practical application of the law • [Case Laws] Relevant judicial precedents of the Supreme Court, High Courts and Tribunals are included to aid in the interpretation and real-world application of the rules • [Simplified Language] The rules are explained in clear, lucid and straightforward language, making the provisions accessible and easy to understand • [Illustrations] Practical examples are provided to help clarify the more complex aspects of the rules, making them easier to understand • [Gist of Circulars and Notifications] Summaries of all relevant and current circulars and notifications are linked to each rule, giving a complete picture of the law The structure of this book is as follows: • Detailed Rule-wise Analysis o Each rule of the Income-tax Rules, 1962, is dissected to clarify its applications and implications. This section is structured to provide: § Rule Number and Title – Listed for quick reference § Statutory Background – Discussion on the legislative history and intent behind each rule, explaining why and how it was enacted § Detailed Commentary – Delivered in a para-wise format, this book provides a thorough analysis of the rule's provisions and their operational implications § Case Law Integration – Features pivotal judicial precedents from the Supreme Court, High Courts, and Tribunals, demonstrating the interpretation and application of rules in judicial contexts § Illustrations and Examples – Practical scenarios and examples elucidate complex regulations, illustrating their application in real-world situations § Compliance Guidelines – Specified the compliance requirements for each rule, guiding practitioners in accurate and timely adherence to regulations § Gist of Circulars and Notifications – Summarises pertinent and up-to-date circulars and notifications related to each rule, ensuring practitioners have access to the latest regulatory changes § Cross-referencing – Enhances usability with strategic cross-referencing to para numbers or annexures, simplifying navigation • Supplementary Materials o Annexures and Important Circulars/Notifications – Contains the full texts of the important circulars, notifications, office memorandum, and relevant statutory provisions of allied acts/rules, linked appropriately to corresponding rules o Comprehensive List of Circulars/Notifications – This exhaustive list includes all referenced circulars, notifications, and other documents, organised chronologically and indexed by para number or annexure for streamlined access

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
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

Author: M.K. Pithisaria

Publisher: Taxmann Publications Private Limited

Published: 2022-08-08

Total Pages: 63

ISBN-13: 9356223343

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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: • [Flow of the Commentary] o The content of each (operative) Section starts with the Section portion, followed by; o The relevant Rule 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

Basic Federal Income Taxation
Basic Federal Income Taxation

Author: William D. Andrews

Publisher: Aspen Publishing

Published: 2024-02-07

Total Pages: 1150

ISBN-13: 1543821782

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This perennially popular book offers the most intellectual depth of any tax casebook. Regarded as the most insightful, policy-oriented, and coherent treatment of the field, Basic Federal Income Taxation includes more of the classic, foundational cases than most other tax casebooks and provides the best available coverage of capital gains. This eighth edition, the first since the death of original author William D. Andrews in 2017, aims to update a classic while preserving its distinctive attributes. The style of the book has been retained, with its focus on cases and tax policy. New to the 8th Edition: A comprehensively revised Chapter 1, designed to equip students with the conceptual framework and policy themes they can deploy to structure thinking and assist understanding throughout the course. A reworked organization, with return of capital timing issues now addressed immediately before capital appreciation (realization and recognition); gifts, taxation of the family, and assignment of income issues have been grouped together to highlight common themes; losses and tax shelter limitations have been folded into one chapter, and the leverage and leasing materials trimmed. Numerous changes to reflect new developments—legislative, administrative, and judicial—since the publication of the last edition. The pervasive influence of the Tax Cuts and Jobs Act of 2017 is reflected throughout the book. Starting with Chapter 1, this edition emphasizes the distribution of individual income tax burdens across the income spectrum, from the earned income tax credit and child tax credits to the impact of capital gain rates on high-end progressivity. Benefits for professors and students: The book was developed and refined by Professor William D. Andrews, whose work initiated serious policy analysis of progressive consumption taxes and brought to light the hybrid nature of the existing federal income tax system, which is replete with compromises between accessions and consumption tax features. When law students come to appreciate that tax is concerned with fundamental issues of distributive justice—addressing who should be required to contribute to the support of our society, and in what proportions—many become engaged by the subject in a way that would have shocked their former selves. Detailed knowledge of current tax law rules is frequently rendered obsolete (sometimes before law students can graduate) by Congress’s penchant for regular extensive amendment of the Internal Revenue Code. The book gives students a conceptual foundation that is durable rather than evanescent. Understanding tensions between the tax policy criteria and partisan differences in their evaluation makes each new round of tax Code re-jiggering, if not predictable, at least readily comprehensible. Teasing meaning out of an inordinately complex statute demands more than careful reading assisted by application of default norms of construction—it requires an appreciation of objectives. The book’s exploration of history and purposes gives students the tools necessary to inform statutory interpretation, equipping them to supply valuable practical guidance to clients and courts.

Federal Income Tax
Federal Income Tax

Author: Joseph Bankman

Publisher: Aspen Publishers

Published: 2011

Total Pages: 0

ISBN-13: 9780735599550

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Using the proven-effective Examples & Explanations series pedagogy, Federal Income Tax combines textual material with examples and explanations that test and reinforce students' understanding of case, statutory, and regulatory analysis. Students learn how to apply federal income tax law through realistic hypotheticals. The revised Sixth Edition offers new and updated examples & explanations with timely coverage of developing topics such as medical expenses, taxation of same-sex couples, debt discharge income, value-added taxes, and the federal budget. Features: as a valuable problem supplement, it is compatible with most casebooks an integrated treatment of policy questions clear and helpful introductions to each topic the Exam Appendix includes eight law school exams with suggested answers New to the Sixth Edition updates to IRC amendments, including: The patient Protection and Affordable Care Act The American Recovery and Reinvestment Act of 2009 The Emergency Economic Stabilization Act of 2008 current issues and important new cases, such as O'Donnabhain

Federal Income Taxation
Federal Income Taxation

Author: Richard Schmalbeck

Publisher: Aspen Publishing

Published: 2018-08-08

Total Pages: 1372

ISBN-13: 1543802907

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Unique in its structure, Federal Income Taxation, Fifth Edition presents core materials that cover the basics of tax law and then offers supplemental "cells" at the end of the book that are self-contained units with more in-depth discussion of certain topics. Professors and students will benefit from: A thoroughly updated text that incorporates the extensive changes to the Code enacted by the Tax Cuts and Jobs Act of 2017 New cases reflecting developments since the previous edition. A new cell on the taxation of Bitcoin and other cryptocurrency. Core text (about 500 pages) that covers the leading cases and explains the substantive tax law that is essential to a basic understanding of federal income tax law and principles. Novel "Cells," self-contained, optional units at the end of the book that supplement the core text by presenting additional material and treating a limited number of topics in greater detail. Notes and questions providing background information and placing the cases and statutes in context. More than 150 problems throughout the core text and cells that challenge students to apply theory to specific situations. An annual "inflation supplement" issued every December that provides updated problems and answers to reflect inflation adjustments for the upcoming year, as well as updated tables where relevant.

Federal Income Taxation
Federal Income Taxation

Author: Marvin Chirelstein

Publisher: Foundation Press

Published: 2023-03

Total Pages: 0

ISBN-13: 9781647083144

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This highly-acclaimed text explains the conceptual basis of federal income taxation. It is designed to help students quickly pull together the entire subject for end-of-semester review and provide perspective about where a topic fits within the federal income tax scheme. While focusing on the present income tax, the text provides an explanation of the often-discussed consumption tax and contrasts the two taxes in a note at the end of the volume. The new edition reflects developments since the fourteenth edition, including the promulgation of regulations interpreting major provisions of the Tax Cuts and Jobs Act of 2017. It also features new or expanded discussions of several topics, including: possible legislative reconsideration of the realization requirement (in the context of "billionaires' tax" proposals); the long-term shift from deductions to credits in the design of nonbusiness tax expenditures, and the new and used electric car credits introduced by the Inflation Reduction Act of 2022.

Problems and Materials in Federal Income Taxation
Problems and Materials in Federal Income Taxation

Author: Sanford Michael Guerin

Publisher: Aspen Publishing

Published: 2012-10-08

Total Pages: 913

ISBN-13: 1454824255

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Problems and Materials in Federal Income Taxation is respected for its distinctive explanation of the intricacies of the federal income tax code. Its realistic, problem-solving approach helps clarify material in an often frustrating course. Organized according to the taxing formula (i.e., the different tax rates), the text leads students to a clear understanding of each level of taxation. Numerous problems reinforce fundamental concepts. The Eighth Edition features substantially revised and updated material on medical expenses, including recent case law on the deductibility of cosmetic surgery expenses as well as the impact of the Affordable Care Act on exclusions from gross income and medical expense deductions. Updated, revised, and significantly longer, the discussion of constitutional and historical issues relating to the taxing power shows their impact on the modern debate over its scope. The current debate over fundamental tax reform and deficit reduction is included in an updated and revised final chapter. Hallmark features: Clear explanation of the intricacies of the federal income tax code Realistic problem-solving approach to a potentially frustrating course Organized according to the taxing formula (different tax rates) o students develop a clear understanding of each level of taxation fundamental concepts through numerous problems Thoroughly updated, the revised Eight Edition presents: Substantially revised and updated sections related to medical expenses o recent case law on the deductibility of cosmetic surgery expenses o impact of the Affordable Care Act on exclusions from gross income and medical expense deductions Updated, revised, and substantially longer discussion of constitutional and historical issues relating to the taxing power o shows impact on modern debate over the scope of taxing power New material on current debate over fundamental tax reform and deficit reduction o shows ways to structure and teach problems in 3-credit and 4-credit courses

Federal Income Taxation in Focus
Federal Income Taxation in Focus

Author: Bobby L. Dexter

Publisher: Aspen Publishing

Published: 2018-08-17

Total Pages: 1046

ISBN-13: 1454897643

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This first edition casebook provides a comprehensive introduction to the law of federal income taxation. Coverage includes foundational concepts, core statutory and regulatory provisions, and specialized terminology. Students can use Federal Income Taxation in Focus and its associated materials to build a solid knowledge base and to enhance critical lawyering skills (e.g., comprehending complex rules and presenting persuasive text-based arguments). Because it provides thorough substantive grounding and familiarizes students with practice materials and research tools, the casebook enables students not only to make a meaningful contribution in a clinical setting but also to proceed comfortably to advanced study at the J.D. or L.L.M. level. Key Features: Student-Friendly Pedagogy Introductory Discussion of Topics Case Previews and Post-Case Follow-Ups Real-Life Applications Chapter Summaries Application Problems Federal Income Taxation in Practice Focus on Preparing Students for Practice Embrace of Accessible, Modern-Day Authorities and Landmark Precedent Authorities, Examples, and Exercises Reflect Student, Taxpayer, and Attorney Diversity