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*Comprehensive and systematic discussion about the reassessment proceedings under the Act.
*A comprehensive study of the provisions of section 14A, based on latest case-law.
*Principle of mutuality [Income of mutual concerns like co-operative -societies, -social clubs and other associations is not liable to tax]
*No capital gains tax liability on the firm under section 45(4), in case of -retirement of its partner.
*Tax-treatment of excess realized on the sale of a capital asset/land intended for development but sold because the intended purpose could not be achieved.
*TDS on payments to non-residents and other connected issues.
*Tax-treatment of ESOPs and other related issues.
*No TDS in respect of general provision for expenses, for accounting -purposes.
*Family arrangement and its implications under the Direct Tax Laws.
*Tax-treatment of fresh claim of an assessee before the completion of an -assessment.
- This book may be found to be useful to those studying company law in law universities and the faculty may also find it handy as a comprehensive discussion of the basics in company law, as laid down by the Companies Act, 2013.
- This book is a commentary on Companies Act, 2013 which also includes the provisions of the newly enacted Companies (Amendment) Act, 2015.
- The principal objective has been to explain the basic principles of this new law on companies, illustrating the application of the law through relevant decisions of the Supreme Court.
- Since this Act and its predecessors have been largely patterned on the lines of the Companies Act, in force in the U. K., the corresponding sections of that law have been discussed in this book.
- Some of the landmark cases in company law laid down by the House of Lords and courts subordinate to it and which have been consistently relied upon by Supreme Court of India have been quoted and discussed in this book in the belief that the readers would benefit by finding those cases all at one place.
- The comparative legislation in the U. S. A. and European Union with cases as necessary have been discussed, which may help those in pursuit of comparative law.
-Encompasses virtually the entire spectrum of Company Law.
-A compendium of landmark cases from volumes 157 to 186 of Company Cases.
-Covers in detail important past reported Indian and English cases.
-Arranged topic-wise for easy browsing.
-Locate cases easily with the help of detailed contents and subject index.
. . . features principles of permanent value applicable in respect of the provisions of the Companies Act, 2013 without change.
Judicial analysis of the complete library of ITR from Volumes 1 to 349 [up to 2012]Arranged subject-wise for logical referenceDescriptive subjects conform to the standards set by ITRPrecise annotations of ITR makes referencing definitive.
"It is a source book and a veritable warehouse of case law arranged for convenient reference. It is not enough, that one knows some cases, which may support him but one should also know the cases, which do not support him, so as to be able to distinguish them lest all the preparations may not go waste. The Index helps one —(i) To choose a case in support(ii) To distinguish the cases, which may be relied upon, but can be distinguished(iii) To resist a case which has since been overruled.All this in a single volume is an indispensable referencer and a necessary companion. It is a parade of case law with reference to a large area of subjects arranged alphabetically with table of headings for ready reference and what is more listing out the other cases, which were either followed or were followed, distinguished or overruled or under Special Leave."
— S. RAJARATNAM
-Current tax-rate structure
-Summary of amendments made by Finance Act, 2015
-General principles of taxation law and interpretation
-Income-tax Act, 1961 and Wealth-tax Act, 1957 as amended by Finance Act, 2015 with
legislative notes, select case law and relevant circulars and notifications
-Chronological list of amendments from 1961 onwards
-Comprehensive and analytical cumulative index
-Quick and easy referencer
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