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This book provides a concise commentary & practical guidance on the past & emerging jurisprudence as per the Orders of various High Courts & Ratio of judgements on the following: • Search, Seizure, Summons and Statements • Arrest, Bail, Provisional Attachment, Demands, Penalty & Confiscation The objective of this book is to sensitize both taxpayers and tax officers to their rights and obligations when: • Investigations are undertaken; • Records and documents are seized; • Officials from companies are summoned, and • Statements are recorded. This book will be helpful for taxpayers, departmental officers, members of the bar & bench, professionals and the judiciary to appreciate the...
This book addresses the growing jurisprudence under GST law, which mirrors many principles and legal precedents from pre-GST laws. It consolidates statutory provisions, departmental instructions, and emerging legal commentary on key issues like inspection, search, summons, seizure, detention, audit, appeals, and recovery of dues. This book will be helpful for taxpayers, departmental officers, members of the bar & bench, professionals and the judiciary to appreciate the intricate points and issues arising from the implementation of the relevant provisions conferring wide powers on the officers. The Present Publication is the 3rd Edition, amended by the Finance (No. 2) Act, 2024. It covers the...
This book provides practical guidance based on judicial interpretation of the law and rules. It also provides an easy-to-understand commentary (with departmental clarifications) on cross-border transactions with respect to the following laws: • Income Tax (including International Tax & Transfer Pricing) • Goods & Services Tax (GST) • Customs • Foreign Exchange Management Act (FEMA) This book will be helpful for practitioners, members of the bar & bench and industry, and assessing officers. The Present Publication is the 3rd Edition, amended by the Finance Act 2023 and updated till 1st May 2023. This book is authored by Dr. Gokul Kishore & R. Subhashree, with the following noteworthy ...
This book is a comprehensive guide for managing tax and compliance issues in cross-border business transactions. It focuses on critical laws such as the Income Tax Act, Customs Act, IGST Act, and FEMA, providing practical insights into international taxation, transfer pricing, and the valuation of goods in cross-border trade. The book also covers important areas like withholding tax obligations, customs duty exemptions, and the application of Double Taxation Avoidance Agreements (DTAAs). With a focus on real-world challenges, the book goes beyond basic concepts to address practical issues faced by businesses involved in cross-border operations. Its commentary is enriched with case laws, judi...
In this latest edition from Taxmann for May 2021, we provide you with the analytical stories on the recent changes in Income-tax, GST and Insolvency & Bankruptcy Code reported on Taxmann.com. The coverage of this edition is as follow: Direct Tax Laws • Aspects to be considered on application of MFN Clause of Tax Treaty • New rules for registration and approval of NGOs w.e.f. 01-04-2021 • SOFR as a replacement of LIBOR: Transfer Pricing considerations • Taxation of software payments – Understanding tax implications based on IP law Goods & Services Tax • Beneficial Exemption: Should it be construed in a Strict or a Liberal way? • The uncertainty encircling ITC availment on Corporate Social Responsibility Insolvency & Bankruptcy Code • Supreme Court upholds the sanctity of Resolution Plan & the ‘Clean Slate Theory’ under IBC
This book provides the complete, updated, amended & annotated text of all provisions of the GST Law. This book has been divided into eleven parts: • Part 1 – Ready Reckoner of GST Laws & Procedures & 1,000 Tips on GST • Part 2 – GST Acts • Part 3 – GST Rules • Part 4 – Reverse Charge Mechanism • Part 5 – Forms & Proformas • Part 6 – State GST & Compensation Cess • Part 7 – Circulars, Press Releases & Public Notices • Part 8 – Advance Ruling on GST • Part 9 – Notifications • Part 10 – Appeals & Revisions • Part 11 – Index to Notifications The Present Publication is the 15th Edition, authored by R.K. Jain, as upto 1st February 2022. The coverage of t...
Lions District Directory for the Centennial Year 2017-18 for District 317E is released by the District Governor MJF Lion Srinivas Govindaraju. This Digital Edition is replica of the Print Edition, to enable portability of Lionistic Information and read in Lions Mobile Phones and eReaders. In addition, this Digital Edition, saves paper and hence Trees. Ultimatly SAVES EARTH
District Directory for Lions District 317E was released by the District Governor PMJF Lion Bharathi Nagesh for the Centennial year 2016-17. This Digital Edition is a copy of the Print Edition and enables portability of information. In addtion it also SAVES PAPER, SAVES TREES and hence SAVES ENVIRONMENT. Slogan for the year is WE SERVE . . WE SHINE.
The International Conference on Advanced Computing Technology(ICACT 2023) has been organised by Department of Computer Science and Engineering, Velammal College of Engineering and Technology, Madurai. The thrust of this conference is to exchange and share the experiences and research results on all aspects of the design, development, testing, implementation of intelligent systems. It also provides a premier interdisciplinary platform for researchers, practitioners, and educators to present and discuss the most recent innovations, trends, and concerns as well as practical challenges encountered and solutions adopted in the fields of computational intelligence and its applications.