CA Final Professional Approach to Direct Tax Laws and International Taxation (Set of 2 Volumes) By Dr Girish Ahuja Dr Ravi Gupta

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 readers 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 examinations of all the three Professional Institutes viz. ICAI, ICSI and ICMAI have been included with solutions as per the law applicable for Assessment Year 2020-2021.

Even the last minute changes in the law have been incorporated in the book and it is, therefore, the latest and most up-to-date book for the Assessment Year 2020-2021. The amendments made by the Finance (No.2) Act, 2019 have been incorporated at appropriate places in the book. The Highlights of Amendments made by the Finance (No.2) Act, 2019 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 examinations of the Income-Tax Department.

There are more than 500 Illustrations, 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, at the end contains CA-Final Question Papers for the last few years, with answers to practical questions (answers being given as per the law applicable for AY 2020-2021).

The book is based on both Old and New syllabus of ICAI for CA-Final course

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 has been teaching Direct Taxes to students at various levels for more than 35 years.

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 was a senior faculty member of Shriram College of Commerce (Delhi University) and also has been visiting faculty member of the Institute of Chartered Accountants of India (ICAI), Institute of Company Secretaries of India (ICSI) and various management institutes.

He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a Special Invitee to the Fiscal Law Committee of ICAI and Editorial Board of ICSI. 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 also been appointed by the Govt. of India to the Central Board of Director of State Bank of India.

Dr. Ahuja has addressed more than 4000 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 is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes.

He has addressed more than 2000 seminars on Direct Taxes organized by ICAI, Chambers of Commerce, Universities, etc. He has been appointed by the Government of India as a member of the Committee constituted for Simplification of Income Tax Act. He is an independent director of many reputed companies. He has also been nominated Central council member of the Institute of Chartered Accountants of India by the govt. of India.