Taxmann's Service Tax: A-O
Author: S. S. Gupta
Publisher:
Published: 2012
Total Pages:
ISBN-13: 9788184781847
DOWNLOAD EBOOKComprehensive commentary, incorporates full text of the act, rules, and notifications.
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Taxmann's Service Tax: P-W
Author: S. S. Gupta
Publisher:
Published: 2012
Total Pages:
ISBN-13: 9788184781854
DOWNLOAD EBOOKComprehensive commentary, incorporates full text of the act, rules, and notifications.
Taxmann's Service Tax
Author: S. S. Gupta
Publisher:
Published: 2002
Total Pages: 675
ISBN-13: 9788174963550
DOWNLOAD EBOOKComprehensive commentary, incorporates full text of the act, rules, and notifications.
Taxmann’s Handbook on Taxation of Partnership Firms & LLPs: FAQs – The one-of-a-kind book covering 360 FAQs, exhaustively dealing with Section 9B & 45(4) of the Income-tax Act along with Case Studies
Author: Adv. Shashi Ashok Bekal
Publisher: Taxmann Publications Private Limited
Published: 2021-12-31
Total Pages: 61
ISBN-13: 9392211228
DOWNLOAD EBOOKThis unique/one-of-a-kind book covers 360 frequently asked questions (FAQs) on the contentious subject of Taxation of Partnership Firms & Limited Liability Partnerships. It is the only publication in the country that exhaustively deals with the new provisions of Section 9B and Section 45(4) of the Income-tax Act, 1961 & General Law. This book will serve as a helpful reference and guide for Lawyers, Chartered Accountants, Tax Practitioners, Taxpayers, and the Officers of the Tax Department. The Present Publication is the 2022 Edition, edited by Dr K. Shivaram & authored by Adv. Shashi Ashok Bekal, with the following noteworthy features: • [360 Frequently Asked Questions] on taxation of Partnership Firms & Limited Liability Partnerships • [Exhaustive Coverage] The book is divided into 24 Chapters viz: o Admission of a Partner o Dissolution of a Partnership Firm o Reconstitution of a Partnership Firm, etc. • [Case Study] To provide clarity on Section 9B and Section 45(4), the following case studies are included in this book: o Application of Section 45(4) of the Income-tax Act o Application of Section 9B & Section 45(4) of the Income-tax Act o Computation of Capital Gain tax under Section 45(4) of the Income-tax Act; Attribution of Profits under Section 45(4) • [Implication of Other Laws] vis-à-vis Partnership Firms & Limited Liability Partnerships: o Stamp duty o Goods & Services Tax (GST) o Foreign Exchange Management Act (FEMA) o Labour Laws Reviewed by the following Eminent Personalities • Hon’ble Justice Rajesh Bindal | Chief Justice – Allahabad High Court “… It is an effort to make complex issues of taxation easier. This publication is in FAQ Format and aims at addressing not only the ambiguities arising from the amendments vide the Finance Act, 2021 vis-à-vis Partnership Firms, LLPs, etc. but will prove to be a tool for tax consultants, tax administrators, taxpayers and all others concerned with the subject…” • Hon’ble Justice R.K. Agarwal | Former Judge – Supreme Court of India & President | NCDRC “… The book contains detailed information in FAQ format with respect to various provisions of the Partnership firm. I appreciate the pain taken by the Authors to do a lot of hard work and research before writing such a useful Handbook…” The contents of the book are as follows: • General • Operational Issues • Issues on Residency • Compliances • Registration and Inception of a Partnership Firm/Limited Liability Partnership • Section 9B of the Income-tax Act, 1961 • Section 45(4) of the Income-tax Act, 1961 • The interplay between section 9B & section 45(4) of the Income-tax Act, 1961 • Admission of a Partner • Retirement of a Partner • Expulsion, Death and Insolvency of a Partner • Reconstitution of a Partnership Firm • Dissolution of a Partnership Firm • Conversion of a Partnership Firm • Set-off and Carry Forward of Losses • Gift Implications • Liability and Prosecution • Stamp Duty Implications • Goods & Services Tax (GST) Implications • Labour Law Implications • Association of Persons and Body of Individuals • Miscellaneous • Specimens • Case Studies
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 EBOOKThis 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
Top Direct Tax Rulings in 2023 – Taxmann.com | Research
Author: Taxmann
Publisher: Taxmann Publications Private Limited
Published: 2023-12-30
Total Pages: 33
ISBN-13:
DOWNLOAD EBOOKThe year 2023 witnessed a plethora of pivotal Direct Tax judgments that are essential for taxpayers and revenue authorities to note. This article provides an analytical overview of the year's top 20 Direct Tax case laws, as reported on Taxmann.com | Research. Each case law in this compilation is accompanied by a brief three-line digest and comprehensive headnotes, meticulously crafted and scrutinized by a team of expert professionals. We aim to highlight the core issue and the principle of the decision (ratio decidendi) in each case while seamlessly integrating it with all related records. This approach ensures a comprehensive understanding of each judgment for our readers.
Taxmann's International Taxation Ready Reckoner – India's first 'ready reckoner' for persons dealing with cross-border transactions with illustrations/examples, practical & comprehensive case studies
Author: Daksha Baxi
Publisher: Taxmann Publications Private Limited
Published: 2023-04-13
Total Pages: 44
ISBN-13: 9357782400
DOWNLOAD EBOOKThis book is India's first 'ready reckoner' with a specific focus on international taxation & taxation of cross-border transactions. It covers the entire spectrum of topics, which are as follows: • Basic provisions of the scheme of taxation in India • Residence in India • Role of Double Taxation Avoidance Agreements (DTAA) • Interaction of DTAA with the Income-tax Act • How to read a DTAA? • How to determine eligibility for DTAA? • How to resolve the conflict between a DTAA & Income-tax Act? It is an essential handbook for anyone who is dealing with cross-border transactions, including: • Payments made to non-residents • Transactions with non-residents • Digital transactions • Withholding tax obligation obligations of residents The Present Publication is the 1st Edition and has been amended by the Finance Act 2023. This book has been authored by CA Daksha Baxi & Adv. Surajkumar Shetty with the following noteworthy features: • [Exhaustive Coverage] of the tax implications on cross-border transactions • [Evaluating the Taxability] using the following: o Income-tax Act o Double Taxation Avoidance Agreement o Reference to Rules, Forms, Circulars, etc. o Reference to Case Laws • [Authors' Notes] are given for the following: o How should an advisor approach the transaction? o What investigations should be made to apply the law and principles of the Income-tax Act & Double Taxation Avoidance Agreement? • [Conceptual Analysis in Simplified Language with Examples & Case Laws] for the following 'noted' topics, among others: o Place of Effective Management o Permanent Establishment o Business Connection o Foreign Portfolio Investors o Investment Funds & their Investors § Alternative Investment Funds (AIFs) § Infrastructure Investment Funds (InvITs) § Real Estate Investment Trusts (REITs) § Securitisation Trust • [Covering Provisions relating to Litigation Proceedings] under the following: o Income-tax Act o Mutual Agreement Procedure (MAP) under the Double Taxation Avoidance Agreement o Authority for Advance Ruling (AAR) Process o Equalisation Levy o Transfer Pricing Provisions o General Anti Avoidance Rules (GAAR) o Special Provisions for International Financial Services Centres (IFSC) • [Illustrations/Examples, Practical & Comprehensive Case Studies] are given to provide insights into the finer nuances of cross-border transactions The detailed contents of the book are as follows: • Tax System for Non-Residents in India – An Overview • Tax Treaties • Setting Up a Business in India • Classification of Income • Determining Eligibility to Claim Benefits of DTAA • Taxation of Rental Income • Taxation of Business Income • Taxation of Dividend Income • Taxation of Interest Income • Taxation of Royalty Income • Taxation of Income from Fees for Technical Services • Taxation of Capital Gains • Taxation of Employment Income • Taxation of Non-Resident Indian • Taxation of Foreign Portfolio Investors • Taxation of AIFs, REITs, InvITs, Securitisation Trust • Transactions Attracting Transfer Pricing Regulations • Business Reorganisations • Discontinuance of Business and Dissolution of Indian Company • Foreign Tax Credit • Making Payments to NRs & Obtaining Lower Withholding Certificate • Assessments, Appeals and Dispute Resolution • General Anti-Avoidance Rules • Miscellaneous • Case Study to Determine Taxability of NR, under the IT Act & DTAA
Taxmann's CRACKER for Direct & Indirect Taxation (Paper 7 | DITX | DT & IDT) – Covering Past Exam Questions & Answers | Summaries | Amended & Updated | CMA Intermediate | New Syllabus | Dec 2024 Exam
Author: CA CS CMA (Dr.) Priyanka Saxena
Publisher: Taxmann Publications Private Limited
Published: 2024-08-09
Total Pages: 18
ISBN-13: 9357785965
DOWNLOAD EBOOKThis book is specifically designed to meet the requirements of the Intermediate Level Cost & Management Accountancy Examination. It includes past exam questions and detailed answers aligned with the latest ICMAI syllabus. The Present Publication is the 2nd Edition for the CMA Intermediate | New Syllabus | Dec. 2024/June 2025 Exams. This book is authored by CA CS CMA (Dr.) Priyanka Saxena, with the following noteworthy features: • [Strict Adherence to the New ICMAI Syllabus] Ensuring complete alignment with the latest requirements • [Comprehensive Coverage] o Past Exam Questions – Includes questions from the CMA-Intermediate | June 2024 Exam • [Introduction to Each Chapter] is included in the book covering the following: o Definitions o Concepts o Formulas • [Most Updated & Amended] This book is updated & amended as per the following: o Income Tax Answers are Modified as per A.Y. 2024-25 o GST & Customs Answers are Modified as per the Latest GST & Customs Laws • [Tabular Summaries] Provided at the beginning of each chapter for quick reference • [Marks Distribution] Detailed chapter-wise distribution from June 2018 onwards • [Previous Exam Trend Analysis] From June 2023 • [ICMAI Study-Material Comparison] Provided module-wise for a comprehensive understanding The contents of this book are as follows: • Section A – Direct Taxation (DT) o Overview of Income Tax o Residential Status o Incomes Which Do Not Form Part of Total Income o Income from Salary o Income from House Property o Income from Profits and Gains of Business and Profession o Income from Capital Gains o Income from Other Sources o Clubbing of Income o Set-off and Carry Forward of Losses o Deductions, Rebate & Relief o Advance Tax o TDS & TCS o Filing of Return of Income o Self-Assessment & Intimation • Section B – Indirect Taxation (IDT) o Introduction to GST o Concept of Supply o Exemptions from GST o Composition Scheme o Time of Supply o Valuation under GST o Input Tax Credit o Registration under GST o Tax Invoice o E-Way Bill o Returns o Types of Customs Duties o Valuation under Custom
Schwarz on Tax Treaties
Author: Jonathan Schwarz
Publisher: Kluwer Law International B.V.
Published: 2021-09-28
Total Pages: 870
ISBN-13: 9403526319
DOWNLOAD EBOOKSchwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law. The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and treaty developments, international and EU law, including: Covered Tax Agreements modified by the BEPS Multilateral Instrument; judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties; Digital Services Tax; treaty binding compulsory arbitration; Brexit and the EU-UK Trade and Cooperation Agreement; taxpayer rights in exchange of information; taxpayer rights in EU cross-border collection of taxes; attribution of profits to permanent establishments; and EU DAC 6 Disclosure of cross-border planning. Case law developments including: UK Supreme Court in Fowler v HMRC; Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT; Australian Full Federal Court in Addy v CoT; French Supreme Administrative Court in Valueclick; English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC; United States Tax Court in Adams Challenge v CIR; UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC; English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and CJEU in N Luxembourg I, and others (the ‘Danish beneficial ownership cases’); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale. About the Author Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian and Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is a Visiting Professor at the Faculty of Law, King’s College London University. He has been listed as a leading tax Barrister in both the Legal 500, for international corporate tax, and Chambers’ Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide, he is identified as ‘the double tax guru’ with ‘extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer’.
Taxmann's Faceless Assessment Appeals & Penalty Ready Reckoner with Real-Time Case Studies – Threadbare analysis of the Faceless Regime amended by the Finance Act 2023
Author: Mayank Mohanka
Publisher: Taxmann Publications Private Limited
Published: 2023-04-20
Total Pages: 35
ISBN-13: 935778005X
DOWNLOAD EBOOKThis book is a ready reckoner & go-to-guide for the assessee and tax practitioners to understand the practicalities and nuances of the following in an effective, qualitative, and timely manner: • Faceless Assessments u/s 144B of the Income-tax Act as amended by the Finance Acts 2022 & 2023 • Newly substituted Faceless Appeal Scheme, 2021 legislated w.e.f. 28.12.2021 • Faceless Penalty Scheme, 2021 incorporated w.e.f. 12.01.2021 & substituted with Faceless Penalty (Amendment) Scheme, 2022 • Newly Amended Reassessment Regime u/s 147-15, conducted in a faceless manner via faceless assessment • The newly inserted legislative faceless schemes are also explained: o e-Assessment of Income Escaping Assessment Scheme, 2022 u/s 151A o Faceless Jurisdiction of Income-tax Authorities Scheme, 2022 u/s 130 o e-Verification Scheme, 2021 u/s 135A o e-Advance Rulings Scheme, 2022 & e-Settlement Scheme, 2021 u/s 245D The Present Publication is the 6th Edition and has been amended up to 8th April 2023. This book is authored by Mayank Mohanka, with the following noteworthy features: • [Lucid Explanation with Illustrative Tables, Infographics, Visual & Real-time Scrutiny Windows] for the Faceless Assessment/Reassessment, Faceless Appeals Scheme & Faceless Penalty Proceedings • [30+ Real-time Practical Case Studies] for the following issues: o Disallowance on Account of Related Party Transactions o Additions on account of Variation between IND AS Adjustments & ICDS o Disallowance in respect of Exempt Income u/s 14A & Rule 8D o Case Study on Reply to New Reassessment Regime Notice o Case Studies on Section 143(1) Intimations o Disallowance of Foreign Tax Credit to Residents on Account of Non/Delayed Filing of Form 67 o Disallowance of Unexplained Expenditure o Disallowance of Deduction to Export-Oriented Units in Special Economic Zones o Disallowance of Bad Debts o Additions Made on Estimated Income Basis o Additions made in the hands of Group Housing Societies o Addition on account of HSBC Foreign Bank Account o Reassessment on account of Information from another IT Authority o Admission of Additional Evidence under Rule 46A o Cash Deposits out of Earlier Cash Withdrawals o Addition on account of considering Rental Business Income as Income from House Property o Appeal against Revisionary Order u/s 263 o Appeal against TDS Order u/s 201/201(1A) o Appeal against Rectification Order u/s 154 o Cash Deposits during Demonetisation o Valuation of Shares u/s 56(2)(x) o Share Capital u/s 68 o Share Premium u/s 56(2)(viib) o LTCG on Penny Stocks o Disallowance of Pre-commencement Business Expenditure o Taxability of Compensation received under RFCTLAAR Act, 2013 o Revenue Recognition & Expenditure Booking in Real Estate Business o Bogus Purchases o Seized Diary o AIR/STR information o Reply to Penalty Notice • [Practical Guide] for the following topics: o [Actual Conduct of Proceedings] for Faceless Assessments, Faceless Appeals & Faceless Penalty, demonstrated in the following manner: § Step-by-Step § Through the Real-time e-Proceedings window o [e-Filing & e-Responses] of rectification applications u/s 154 & outstanding income tax demands respectively • [Deciphering Critical & Legislative Issues] on the Faceless Taxation Regime, such as: o What would constitute a valid issuance & service of a faceless income tax notice? o Whether the omission of section 144B(9) makes faceless assessments conducted in violation of the principle of natural justice immune? o Whether the NaFAC be considered a lawful substitute for recording satisfaction by jurisdictional AO? o What is the validity of a frequent transfer of faceless assessments & penalty cases from faceless hierarchy to jurisdictional AO? o What is the legality of fixing the maximum time limit for filing all the e-responses by the assessee under the e-proceedings functionality under faceless assessments? o What is the validity of exercising revisionary powers by an individual jurisdictional CIT(Appeal) u/s 263/264 over an order passed by a dynamic jurisdiction in the faceless hierarchy? o What are adequate safeguards for avoiding high-pitched assessments in the faceless regime? • [Frequently Asked Questions/FAQs] on the Faceless Taxation Regime • [International Best Practices] in Tax Administration & Indian Tax Administration • [Latest CBDT's Circulars, Notifications & Press Releases] on the Faceless Taxation Regime updated till 08.04.2023 The detailed contents of this book are as follows: • Faceless Taxation Regime: Our Own Generative Pre-trained Transformer (GPT) • Amended Faceless Regime in Finance Act 2022 • Practical Guide to e-Proceedings • Guidelines for Compulsory Selection of Cases for Complete Scrutiny in FY 2022-23 in Faceless Regime • Practical Case Study on Disallowance of Related Party Transactions in Faceless Assessment • Practical Case Study on Ind AS Adjustments in Computation of Income in Faceless Assessment • Practical Case Study on Disallowance u/s 14A & Rule 8D in Faceless Assessment • Faceless Assessment Under New Regime • Practical Case Study on Faceless Reassessment under New Regime • Practical Case Study on Addition of Receipts of a Residents' Welfare Society in Faceless Assessments • Practical Case Study on Denial of Foreign Tax Credit in Faceless Assessment • Practical Case Study on Addition of Share Capital & Share Premium Receipts in Faceless Assessments • Practical Case Study on Addition of Long-Term Capital Gain on Penny Stock • Practical Case Study on Disallowance of Exemption u/s 10AA in Faceless Assessment • Practical Case Study on Disallowance of Pre-commencement Business Expenditure in Faceless Assessments • Practical Case Study on Addition of Compensation Received under RFCTLARR Act, 2013 in Faceless Assessment • Practical Case Study on Revenue Recognition & Expenditure Booking in Real Estate Business in Faceless Assessments • Practical Case Study on Disallowance of Purchases treating them as Bogus • Practical Case Study on Addition Based on Seized Diary • Practical Case Study on Addition based upon Annual Information Return (AIR) • Practical Case Study on Cash Deposit during Demonetisation • Practical Case Study on Valuation of Shares u/s 56(2) • Decoding Lesser Known Nuances of Faceless Assessment • International Best Practices & Indian Tax Administration • FAQs on Faceless Regime • Standard Operating Procedure (SOP) for Faceless Assessment Proceedings u/s 144B of the Income-tax Act • Miscellaneous Faceless Scheme under the Income-tax Act • Faceless Appeals in its new Avatar • Decoding Faceless Appeals Scheme 2021 • Practical Guide to Faceless Appeals • Practical Case Study on Faceless Appeals on Disallowance of Employees' Contribution to PF & ESI • Practical Case Study on Faceless Appeals: Addition in Respect of Foreign Bank Account • Practical Case Study on Addition Based on Information Received from Another IT Authority • Practical Case Study on Faceless Appeals: Admission of Additional Evidence • Practical Case Study on Faceless Appeals: Cash Deposits during Demonetisation • Practical Case Study on Faceless Appeals: AOs Treatment of Business Rental Income as Income from House Property • Practical Case Study on Appeal before ITAT: Challenge to Revisionary Order u/s 263 • Practical Case Study on Appeal Representation in Respect of Section 201 Order • Practical Case Study on Faceless Appeals: Challenge to Rectification Order u/s 154 • Practical Case Study on Faceless Appeals on Addition of Unexplained Expenditure & Disallowance of Bad Debts • Decoding the New Rules of Penalty Shoot-out: Faceless Penalty Scheme • Practical Case Study on Faceless Penalty u/s 271B • Practical Guide to E-Filing of Rectification Application & Response to Outstanding Demand • Time to Make Artificial Intelligence Intelligent & Machine Learning Learn • Analysis of High Court Judgements on Faceless Assessments & Lessons Learnt
