Professional Approach to Direct Tax Laws & International Taxation (Set of 2 Vols.) As Per New Syllabus 2023

A comprehensive and critical study of the law relating to Income-tax written in a 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 reader so that they may refer whatever required 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 Central Board of Direct Taxes. - Recent and important case laws have been included. - Selected problems from the examination of all the three Professional Institutes viz. ICAI ICSI and ICMAI have been included with solutions as per the law applicable for the Assessment Year 2023-2024. -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 2024-2025. The Highlights of Amendments made by the Finance Act 2023 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 useful for the Professionals Income-Tax Department Personnel students pursuing Professional Courses (like CA CS CMA LL.B. Management Courses etc.) Universities and for the Examination of the Income-Tax Department. - There are more than 500 illustration Examples and Selected Problems from Professional Examinations which helps student to understand the provisions of Income-Tax Act and its practical applicability more clearly. - The book contains an Appendix giving the latest case laws and the Circulars issued by CBDT for a quick review.