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  Business Expenditure-As Amended by The Finace Act, 2013 (Set of 2 Volume)
 

Business Expenditure-As Amended By The Finace Act, 2013 (Set Of 2 Volume)

by Pithisaria, Pithisaria`S

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  The 2013 edition of Business Expenditure is a thoroughly revised and restructured work on the subject. The new edition has added 1200 and more cases to the existing repository thus taking the tally to more than 10,000 which are cached in over 5000 headings. The Work embodies discussion at length on cases decided by Supreme Court, High Courts and various branches of Income Tax Appellate Tribunal, such as, Single-Member Bench, Three-Member Bench and Special Bench.
In the new edition, each chapter incorporates a synopsis which provides an overview of the chapter by way of listing out the headings of cases and all relevant source materials referred to in the commentary, e.g. sections, rules, circulars, notifications and allied Acts, etc. Additionally, in order for the tax professional to better understand the decisions, sections of Income-tax Act, and those of allied Acts as mentioned in the commentary have been reproduced at the end of each chapter as annexures. Relevant extracts of Income-tax Rules, 1962, Payment of Bonus Act, 1965, Payment of Gratuity Act, 1972 and Employees Provident
Fund and Miscellaneous Provisions Act, 1952, have also been included in the Appendices for reference. With new and innovative structure, useful navigation tools, relevant reference material and exhaustive subject-index this valuable guide provides complete and essential information on the topic for tax professionals across all sectors/domain.ISBN-9788180389207
 


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