{"product_id":"professional-approach-to-direct-tax-laws-and-international-taxation","title":"Professional Approach To Direct Tax Laws And International Taxation","description":"\u003cp\u003e\u003cspan style=\"text-decoration: underline;\"\u003e\u003cstrong\u003eDETAILS : \u003c\/strong\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eAuthor: Ravi Gupta Girish Ahuja\u003cbr\u003e\n\u003c\/li\u003e\n\u003cli\u003ePublisher: ‎ Wolters Kluwer India Pvt. Ltd\u003cbr\u003e\n\u003c\/li\u003e\n\u003cli\u003ePublication date: ‎ 1 January 2018\u003cbr\u003e\n\u003c\/li\u003e\n\u003cli\u003eLanguage: ‎ English\u003cbr\u003e\n\u003c\/li\u003e\n\u003cli\u003eISBN-10: ‎ 9388313895\u003cbr\u003e\n\u003c\/li\u003e\n\u003cli\u003eISBN-13: ‎ 978-9388313896\u003cbr\u003e\n\u003c\/li\u003e\n\u003cli\u003eItem Weight: ‎ 2200 g \u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan style=\"text-decoration: underline;\"\u003e\u003cstrong\u003eABOUT THE BOOK\u003c\/strong\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003eProfessional Approach To Direct Tax Laws And International Taxation\u003c\/b\u003e, co-authored by the esteemed taxation experts Dr. Girish Ahuja and Dr. Ravi Gupta, is a monumental and highly authoritative masterwork within the Indian fiscal landscape. Published annually in a comprehensive two-volume format by \u003cb\u003eCommercial Law Publishers\u003c\/b\u003e, this text serves as an indispensable desk reference and prep manual for advanced professional students (CA Final, CS Final, and CMA Professional) as well as practicing corporate tax consultants, advocates, and revenue department personnel. The core philosophy of this book is to transform the dense, labyrinthine language of the Income-tax Act, 1961, into a logically navigable, highly structured operational framework. The authors approach taxation not as a series of isolated statutory provisions, but as an interconnected ecosystem of legal text, administrative rules, judicial interpretations, and real-world commercial strategies.\u003c\/p\u003e\n\u003cp\u003eThe structural arrangement of the volumes is meticulously engineered to provide absolute technical depth across more than thirty intensive chapters. Volume 1 systematically covers the fundamental architecture of domestic taxation, breaking down the rules governing residential status, scope of total income, exempt incomes, and exhaustive, micro-level explanations of the five heads of income, including complex corporate computations under business or profession and capital gains. Volume 2 expands into advanced procedural and structural law, analyzing company assessments, minimum alternate tax (MAT), search and seizure mechanics, TDS\/TCS provisions, and appellate mechanisms. Crucially, the text dedicates a substantial, specialized section to international taxation, comprehensively charting the mechanics of Double Taxation Avoidance Agreements (DTAAs), complex Transfer Pricing Regulations, the Equalisation Levy, and provisions arising from the Base Erosion and Profit Shifting (BEPS) framework. Rather than leaving concepts abstract, each legal proposition is anchored by relevant circulars from the Central Board of Direct Taxes (CBDT), landmark rulings of the Supreme Court and High Courts, and over 500 practical, worked illustrations derived from professional examinations to ensure absolute clarity and exam readiness.\u003c\/p\u003e\n\u003cp\u003e\u003cspan style=\"text-decoration: underline;\"\u003e\u003cstrong\u003eABOUT THE AUTHOR\u003c\/strong\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003eDr. Girish Ahuja and Dr. Ravi Gupta are elite institutional figures, academic leaders, and advisors in the field of Indian direct taxes, both boasting immaculate academic foundations from the prestigious Shri Ram College of Commerce (SRCC) and doctorates from Delhi University. Dr. Ahuja, a fellow member of the ICAI, has spent over three decades teaching and has been nominated by the Government of India to elite bodies, including the Task Force for redrafting the Income-tax Law, while also serving on the boards of premier corporations like State Bank of India. Dr. Gupta, an advocate and leading tax consultant with an MBA from the Faculty of Management Studies (FMS), has similarly served the nation as a member of the Government's Committee for the Simplification of the Income Tax Act and as a Central Council member of the ICAI.\u003c\/p\u003e\n\u003cp\u003eThe authorial and instructional style of Ahuja and Gupta is extraordinarily precise, clear, and unyielding in its commitment to current accuracy. Writing as senior peers who bridge academia with high-stakes corporate practice, they routinely incorporate specialized notes, highlights of sudden legislative amendments, and analytical breakdowns of the most recent Finance Act provisions. By systematically organizing complex statutory provisos alongside their exact judicial exceptions and matching numerical problems, their combined literature remains the undisputed, definitive gold standard for professional tax education and commercial practice across the subcontinent.\u003c\/p\u003e","brand":"Wolters Kluwer","offers":[{"title":"Default Title","offer_id":51812735222058,"sku":"VASY-9388313895","price":65.99,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0693\/1218\/4618\/files\/41QeWlk2JqL.jpg?v=1781756121","url":"https:\/\/crazyshelf.com\/products\/professional-approach-to-direct-tax-laws-and-international-taxation","provider":"Crazyshelf.com","version":"1.0","type":"link"}