Compendium of issues on Income Tax (Set of 2 Volumes)

by Dr. Girish Ahuja & Dr. Ravi Gupta

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About the book:

A Compendium of Issues on Income Tax is a compilation of the queries received over several years regarding complex tax matters from professionals throughout the country. The replies to these queries have been given as per the latest applicable law.

The law stated in this book is as amended by the Finance Act, 2022. Even the last minute changes in the law have been incorporated and it is, therefore, the latest and most update book on the subject. The queries regarding the new provisions for taxation of individuals under the New Tax Regime have also been incorporated. The provisions relating to TDS and TCS have also been discussed in detail.

All the queries have been arranged in a logical sequence and the replies contain all important judicial pronouncements as well as the rules, circulars, notifications, etc., which are issued by the Department from time to time. The replies to the queries have taken into account the latest important case laws as well as the Departmental instructions issued upto September, 2022.

To facilitate easy reference, a consolidated list of the topic-wise queries referred to in the book has been provided.

The book will be found useful by chartered accountants, company secretaries, advocates, tax consultants, income-tax practitioners, officials of the revenue department, corporate tax executives and by everyone dealing with direct taxes.

Key Features:

Lucid commentary on Income Tax with Illustrations and Examples
Incorporating all the latest amendments at the relevant places
Reference to important recent judicial decisions
Gist of CBDT circulars & notifications

About the Author

Dr. Girish Ahuja & Dr. Ravi Gupta

Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He is a Fellow of the Institute of Chartered Accountant of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute. He had been nominated by the Government of India as a member of the Task Force for redrafting the Income-tax Act and New Income-tax Law. He is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of finance and taxation. He has been nominated by the Government of Directors of UNITECH LTD with the approval of the Supreme Court to Board and was also been nominated by the Govt. of India as Independent Director of the Central Board of State Bank of India. Dr. Ahuja is a author of various books on Direct Taxation and he has addressed more than 5000 seminars organized by the ICAI, ICSI, ICWAI, Chambers of Commerce.

Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He had been a faculty member at Shri Ram College of Commerce (Delhi University). He is an advocate and leading consultant at Delhi NCR and also has vast practical experience in handling tax matters of trade and industry. He has been appointed by the Government of India as a member of the Committee consututed for Simplification of Income Tax Act. He is also a Central Council member of ICAI (Government of India Nominee) and on the Board of various reputed companies. He is a co-author of various books on Income-tax. He has addressed more than 3000 seminars on Direct Taxes organized by ICAI, Chambers of Commerce, Universities, etc.

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