• A comprehensive and critical study of the law relating to Income-tax 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 to save valuable time of the readers so that, they may, whenever required, refer to the desired case law or relevant circular, etc. on the subject.
• Each proposition is supported by decisions of the Supreme Court and the High Courts and also the relevant circulars of CBDT.
• Important case laws reported have been included.
• Selected problems from the examinations of all the three Professional Institutes viz. ICAI, ICSI and ICWA have been included with solutions as per law applicable for Assessment Year 2016-2017.
• Even the last minute changes in the law have been incorporated in the book and it is, therefore, the latest and most upto-date book for the Assessment Year 2016-2017. The amendments made by the Finance Act, 2015 have been incorporated at relevant places in the book. The highlights of Amendments have also been given in the beginning of the book to facilitate a quick glance to the readers about the latest.
• The book will be found useful for the Professionals, Income-tax Department, Students of Professional Institutions, Management Institutes, Universities and
for the examinations of the Income-tax Department.
About The Author
Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce and was a position holder. He got his Ph.D from Faculty of Management Studies, University of Delhi. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountants of India (ICAI) and was placed in the merit list of both Intermediate and Final Examinations of the Institute. He is a senior faculty member of Shri Ram College of Commerce (Delhi University) and also visiting faculty member of the Institute of Chartered Accountants of India, Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a member of Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many companies and has a vast and rich experience in the field of finance and taxation.
Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes.