Taxmann Law & Practice of Income Tax (Set of 3 Volumes) By Pithisaria & Pithisaria Edition August 2022

Taxmann Law & Practice of Income Tax By Pithisaria & Pithisaria

Taxmann Law & Practice of Income Tax By Pithisaria & Pithisaria

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 1^st Edition, amended by the Finance Act 2022 & updated till 14^th July 2022. This book is authored by Adv. M.K. Pithisaria & CA Abhishek Pithisaria, with the following noteworthy features:

[Flow of the Commentary]

• The content of each (operative) Section starts with the Section portion, followed by;
• The relevant Rule to that Section (if any) followed by;
• The commentary portion under the central heading ‘Comments’

[Integrated Commentary] that cohesively integrates the following:

• Income-tax Act, 1961
• Income-tax Rules, 1962
• Notifications, Circulars, Instructions, etc. issued by the Central Board of Direct Taxes (CBDT) and the Central Government
• International literature on International Tax & Transfer Pricing

[Interconnected Commentary]

• This commentary aims to help the reader comprehend the law logically, effectively, and efficiently
• 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
• Each volume provides a detailed alphabetic subject index and list of cases that help you find the relevant discussion instantly

[Comprehensive Commentary]

• The authors have explained every provision’s critical aspect and principles with judicial pronouncements, circulars, notifications, practical insights, and illustrations.
• 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

About the author

M.K. Pithisaria is a Commerce graduate who has done his Advocacy from Calcutta University. He has an overall experience of more than 35 years and has worked under the leadership of Late Shri K. Chaturvedi, Advocate & Late Shri S. M. Pithisaria, Advocate.

Abhishek Pithisaria is a Commerce Graduate and an Associate Member (ACP) of the Institute of Chartered Accountants of India and is a Partner in SHAP & Company LLP, Chartered Accountants. Over the years, he has garnered knowledge and experience in direct taxes (including international taxation) and corporate & SEBI laws. He has also appeared in various litigations and disputes before various income-tax and appellate authorities.