Download or read book Radhakishan Rawal s Analysis of the Finance Act 2021 and More written by Radhakishan Rawal and published by Bloomsbury Publishing. This book was released on 2021-06-30 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: About this book This book contains detailed analysis of some of the key provisions of the Finance Act, 2021 with the objective of identifying various issues arising from the newly inserted provisions in the Income Tax Act, 1961. This book also captures the recent development in the world of international taxation. This includes UN tax developments and a very simple explanation of working of OECD Inclusive Frameworks Pillar One and Pillar Two blueprints, which are too complex and lengthy documents. From GST perspective, the book contains certain recommendations for rationalization of anti-profiteering provisions. The book also contains a Concept Paper on UN MLI presented by the author to the FACTI Panel and G77. The author has been pushing this idea at international forums for some time. Key Features Analysis of provisions related to: · Liable to tax · Slump sale · MAT · Taxation of ULIPS · Equalisation Levy · Amendment to SCRA · Section 89A · Concept of UN MLI · OECD Pillar One and Two Blueprint · India comments on OECD Commentary · Covid 19 and International Tax · Scope of option u/s 90(2) – Selective claim of treaty benefit · Scope of PE under the domestic law · UN Developments – Royalties, Indirect transfer and CIVs · Rationalisation of anti-profiteering provisions (GST law)

Download or read book Radhakishan Rawal s Analysis of the Finance Acts of 2019 and More written by Radhakishan Rawal and published by Bloomsbury Publishing. This book was released on 2019-10-30 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the book This book contains detailed analysis of some of the key provisions of the Finance Acts passed during the year 2019 i.e. Finance Act, 2019 and Finance (No.2) Act, 2019. The book aims at identifying various direct and indirect tax issues arising from the newly inserted provisions in the Income Tax Act, 1961 as well as the Goods and Services Tax Act, 2017. The book also contains a detailed chapter on Secondary Adjustment. The key direct tax issues analysed in this book are related to sections 9(1)(viii), section 79, section 92CE, section 115UB, section 194N, section 194DA and provisions related to International Financial Services Center (IFSC) of the Income Tax Act, 1961. Additionally, the book also contains other articles written by the author on issues such as GAAR and Financial Instruments, proposed Rule 10 on attribution of profits and MLI. The key indirect tax issues analysed in this book are related to section 2(102), sections 7, section 22, section 171 and section 172 of the Central Goods and Services Tax Act, 2017. Key features Analysis of direct tax law Section 9(1)(viii), section 79, section 115UB, section 194N Taxation of life insurance policy and section 194DA Secondary adjustment IFSC related provisions GAAR and Financial Instruments Attribution of profits (proposed Rule 10) MLI operations Analysis of GST law Amendment to definition of “supply” Amendment to definition of “service” Anti-profiteering and concept of “amount profiteered” National Appellate Authority for Advance Ruling

Download or read book Radhakishan Rawal s Analysis of the Finance Act 2020 and More written by Radhakishan Rawal and published by Bloomsbury Publishing. This book was released on 2021-05-15 with total page 502 pages. Available in PDF, EPUB and Kindle. Book excerpt: Key features · Indian approach to tax digital economy · TDS on Platform sellers (section 194-O) · Equalisation Levy · Amendment to tax residency provisions · Significant Economic Presence (Explanation 2A) · Taxation of Advertisement and data (Explanation 3A) · APA/SHR framework for attribution of profits · Amendment to section 90 · Synthesised Text of tax treaties · Triangular cases

Download or read book Practical Guide to GST on Real Estate Industry written by CA Madhukar Hiregange and published by Bloomsbury Publishing. This book was released on 2021-06-10 with total page 1135 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the book The purpose of this book is to enable the taxable person to understand the applicability and impact of GST provisions with respect to the Real Estate Industry. The comprehensive and in-depth practical knowledge of the four authors would help in implementation of the provisions in an easy manner. This book is divided into eight parts as follows: Part 1 - Introduction and Overview Part 2 - GST impact analysis on real estate developers: Complex Developers, Joint development, contractors and other income. Part 3 - Detailed operational law containing classification, registration, tax credits, documentation, payments etc. Part 4 - Detailed procedural law containing assessment, audit, advance ruling, appeals, penalties, demands etc. Part 5 - Tax planning avenues, GST and RERA, Transitional provisions Part 6 - Disputes and department actions, [focussing on possible dispute area & resolution]. Part 7 - Role of Professionals from GST audit and tax planning perspective. Part 8 - Miscellaneous: 220+ FAQs and filled forms. Appendices containing FAQs released by CBIC and Important Notifications. Key Features Detailed and practical analysis of the GST provisions with case laws pertaining to the real estate industry. Covering all possible dispute areas along with their resolutions. Detailed analysis of the tax planning aspect. Covering extensive FAQs for removal of doubts. Blank as well as filled forms for better understanding. Detailed discussion on the role of professionals on how they can help in various GST matters. Visit http://bit.ly/GSTrealestate for Free online updates and important information.

Download or read book Acute Pain Management written by Pamela E. Macintyre and published by . This book was released on 2010-01-01 with total page 491 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Direct Taxes Ready Reckoner written by Dr. V. K. Singhania and published by . This book was released on 2009-07-01 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Clay Polymer Nanocomposites written by Khouloud Jlassi and published by Elsevier. This book was released on 2017-07-26 with total page 548 pages. Available in PDF, EPUB and Kindle. Book excerpt: Clay–Polymer Nanocomposites is a complete summary of the existing knowledge on this topic, from the basic concepts of synthesis and design to their applications in timely topics such as high-performance composites, environment, and energy issues. This book covers many aspects of synthesis such as in- situ polymerization within the interlamellar spacing of the clays or by reaction of pristine or pre-modified clays with reactive polymers and prepolymers. Indeed, nanocomposites can be prepared at industrial scale by melt mixing. Regardless the synthesis method, much is said in this book about the importance of theclay pre-modification step, which is demonstrated to be effective, on many occasions, in obtaining exfoliated nanocomposites. Clay–Polymer Nanocomposites reports the background to numerous characterization methods including solid state NMR, neutron scattering, diffraction and vibrational techniques as well as surface analytical methods, namely XPS, inverse gas chromatography and nitrogen adsorption to probe surface composition, wetting and textural/structural properties. Although not described in dedicated chapters, numerous X-ray diffraction patterns of clay–polymer nanocomposites and reference materials are displayed to account for the effects of intercalation and exfoliations of layered aluminosilicates. Finally, multiscale molecular simulation protocols are presenting for predicting morphologies and properties of nanostructured polymer systems with industrial relevance. As far as applications are concerned, Clay–Polymer Nanocomposites examines structural composites such as clay–epoxy and clay–biopolymers, the use of clay–polymer nanocomposites as reactive nanocomposite fillers, catalytic clay-(conductive) polymers and similar nanocomposites for the uptake of hazardous compounds or for controlled drug release, antibacterial applications, energy storage, and more. The most comprehensive coverage of the state of the art in clay–polymer nanocomposites, from synthesis and design to opportunities and applications Covers the various methods of characterization of clay–polymer nanocomposites - including spectroscopy, thermal analyses, and X-ray diffraction Includes a discussion of a range of application areas, including biomedicine, energy storage, biofouling resistance, and more

Download or read book Proceedings of the International Conference on Industrial and Manufacturing Systems CIMS 2020 written by Ravi Pratap Singh and published by Springer Nature. This book was released on 2021-07-24 with total page 689 pages. Available in PDF, EPUB and Kindle. Book excerpt: In order to deal with the societal challenges novel technology plays an important role. For the advancement of technology, Department of Industrial and Production Engineering under the aegis of NIT Jalandhar is organizing an “International Conference on Industrial and Manufacturing Systems” (CIMS-2020) from 26th -28th June, 2020. The present conference aims at providing a leading forum for sharing original research contributions and real-world developments in the field of Industrial and Manufacturing Systems so as to contribute its share for technological advancements. This volume encloses various manuscripts having its roots in the core of industrial and production engineering. Globalization provides all around development and this development is impossible without technological contributions. CIMS-2020, gathered the spirits of various academicians, researchers, scientists and practitioners, answering the vivid issues related to optimisation in the various problems of industrial and manufacturing systems.

Download or read book Essays on International Taxation written by Dhruv Sanghavi and published by Bloomsbury Publishing. This book was released on 2020-05-06 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fiscally transparent entities and tax treaty eligibility Shefali Goradia Triangular cases – the neglected problem in tax treaty law Michael Lang Can tax treaty entitlement provisions for hybrid entities be refined? Dhruv Sanghavi Non-discrimination provisions in tax treaties Ajay Vohra Two to tango: a dance of substance and form Bijal Ajinkya Deconstructing Principal Purpose Test under Article 7 of MLI Mukesh Butani Preventing treaty abuse in the context of multilateral instrument Dinesh Kanabar and Saurabh Shah Taxation of digital economy – the journey, India and across the world Daksha Baxi Digitalisation of the economy: Our perspective on the OECD's Unified Approach Vikram Chand Reflections on the 2019 OECD proposal on Pillar One Guglielmo Maisto Implementation of BEPS and Amendments to Section 9 Radhakishan Rawal Public international law, object and purpose, MLI, BEPS and the OECD Model Tax Convention Clive M. Baxter Tax laws through a constitutional prism Arvind P. Datar Tax policy as a tool to enable impact investment and improve CSR targeting Meyyappan Nagappan and Nehal Binani Tax system design - an analysis of some design choices made by the Indian Income Tax Act, 1961 Shreya Rao Through the looking glass: resolving tax disputes by arbitration under a bilateral investment treaty H. David Rosenbloom

Download or read book Marine Niche Applications in Pharmaceutical Sciences written by Neelam M Nathani and published by Springer Nature. This book was released on 2020-11-09 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a comprehensive study of biological molecules acquired from marine organisms, which have been exploited for drug discovery with the aim to treat human diseases. Biomolecules have potential impacts on a diverse range of fields, including medical and pharmaceutical science, industrial science, biotechnology, basic research, molecular science, environmental science and climate change, etc. To understand and effectively apply medicinally important biomolecules, multidisciplinary approaches are called for. The ocean remains a rich biological resource, and the vast untapped potential of novel molecules from marine bio-resources has caught the interest of more and more researchers. These novel biological compounds have never been found in terrestrial or other ecosystems, but only in this rich niche. Advances in sampling techniques and technologies, along with increased funding for research and nature conservation, have now encouraged scientists to look deeper in the waters. Aquaculture supports both tremendous seafood production and the bulk production of marine-derived drugs. Furthermore, molecular methods are now being extensively employed to explore the untapped marine microbial diversity. With the help of molecular and biotech tools, the ability of marine organisms to produce new biosynthetic drugs can be greatly enhanced. This book provides an extensive compilation of the latest information on marine resources and their undisputedly vital role in the treatment of diverse ailments.

Download or read book Practical Guide to Labelling and Advertising under Legal Metrology law in India written by Ashutosh Mishra and published by Bloomsbury Publishing. This book was released on 2021-09-20 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the book The book is a practical guide providing a pragmatic analysis of labelling and advertising aspects of the Legal Metrology Act, 2009 and the related laws. It covers the concepts as provided by the law coupled with the jurisprudence developed through the judgments of the Supreme Court as well as the High Courts under the present and erstwhile law relating to weights and measures. The book strives to act as a guide on the practical difficulties in application of the law and proactive measures which may be taken to ensure due compliances in terms of the Legal Metrology Law in India. The book will be of immense use for in-house counsels looking after regulatory compliances in a company, directors and the personnel looking after the sales and logistics of a business, e-commerce companies dealing in sale of packaged commodities, advocates and law students. Key features ? Analysis of structure and application of Legal Metrology Law on packages, advertisements and other modes of communication. ? Elaborate discussion on concepts of pre-packaged commodities, Industrial/institutional consumers, retail and wholesale packages, kits, multipurpose packages, transportation boxes etc. ? Covers disclosures to be made on different type of packages, time of declaration on imported and indigenous packages, format for printing of labels and practical difficulties faced at factory as well as dealership level. ? Understanding liability of company personnel, directors, e-commerce companies etc. on violation of the provisions of the Act. ? Guidance on general areas of focus of legal metrology authorities while making investigation/enquiry on business and litigation management thereafter. ? Conceptual guide aimed at a wide array of readers such as advocates, chartered accountants, in-house legal officers and law students. ? Ready reference table on common mistakes and best business practices along with sample labels. ? Contains upto-date relevant Acts and Rules related to labelling and advertising under Legal Metrology.

Download or read book Cancer Care for Adolescents and Young Adults written by Daniel Kelly and published by John Wiley & Sons. This book was released on 2008-04-30 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cancer in Adolescents and Young Adults is a practical guide to cancer care in adolescents and young adults. It considers the impact of diagnosis on individuals, and their families, as well as examining the impact on the health professionals responsible for their care. There are sections focussing on the adolescent’s experience of cancer and ongoing care needs during treatment, and on life after cancer, including rehabilitation and palliative care. • Builds on the forthcoming NICE guidelines on Supportive Cancer Care for Children & Young People, and recent Department of Health guidelines & policy initiatives • Adopts an integrated inter-professional approach • Contains evidence-based contributions from leading professionals in cancer care Cancer in Adolescents and Young Adults is an essential resource for all those involved with the provision of care and support for adolescents and young adults with cancer. About the Editors: Dr Daniel Kelly is Reader in Cancer & Palliative Care, Middlesex University, London. Dr Faith Gibson is Senior Lecturer in Children’s Nursing Research, Institute of Child Health, Great Ormond Street Hospital and King’s College London.

Download or read book Compendium of GST Cases with Summary written by Sanjiv Agarwal and published by Bloomsbury Publishing. This book was released on 2021-09-30 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the Book You have in your hands the sixth edition of the bi-annual publication on judicial pronouncements on GST laws comprising of analysis of select cases along with the full text of judgments arranged chronologically and alphabetically. The book is structured into three major parts, viz, General & Constitutional matters, Central & State GST and Integrated GST including Compensation Cess and further divided into 22 chapters. This edition covers select cases from various High Courts and Supreme Court reported from July 2020 - Dec 2020. Pronouncements of Advance Ruling Authority (AAR), Appellate Advance Ruling Authority (AAAR) and National Antiprofiteering Authority (NAA) may be referred to in respective separate books.

Download or read book Tribal Studies in India written by Maguni Charan Behera and published by Springer Nature. This book was released on 2019-11-09 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides comprehensive information on enlargement of methodological and empirical choices in a multidisciplinary perspective by breaking down the monopoly of possessing tribal studies in the confinement of conventional disciplinary boundaries. Focusing on anyone of the core themes of history, archaeology or anthropology, the chapters are suggestive of grand theories of tribal interaction over time and space within a frame of composite understanding of human civilization. With distinct cross-disciplinary analytical frames, the chapters maximize reader insights into the emerging trend of perspective shifts in tribal studies, thus mapping multi-dimensional growth of knowledge in the field and providing a road-map of empirical and theoretical understanding of tribal issues in contemporary academics. This book will be useful for researchers and scholars of anthropology, ethnohistory ethnoarchaeology and of allied subjects like sociology, social work, geography who are interested in tribal studies. Finally, the book can also prove useful to policy makers to better understand the historical context of tribal societies for whom new policies are being created and implemented.

Download or read book An Introduction to Genetic Epidemiology written by Palmer, Lyle J. and published by Policy Press. This book was released on 2011-05-31 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together leading experts to provide an introduction to genetic epidemiology that begins with a primer in human molecular genetics through all the standard methods in population genetics and genetic epidemiology required for an adequate grounding in the field.

Download or read book Handbook on GST Audit by Tax Authorities Second edition written by Sanjay Malhotra and published by Bloomsbury Publishing. This book was released on 2021-09-20 with total page 1000 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the Book This book has been written with the twin goals of making the tax-payers aware about the compliances required for smooth conduct of GST audit of their business operations as well as to educate the tax auditors so as to enable them to conduct the audit in a fair, transparent and impartial way to ensure compliance of GST law as well as to prevent and plug in the leakage of revenue well in time. The book discusses the practical aspects which an auditor should concentrate on while doing GST audit and where the taxpayers need to be more careful and vigilant. The audit process has been explained from inception i.e. selection of taxpayer and intimation of conducting GST audit right upto the conclusion of the same. The knowledge of accounts is pre-requisite for the departmental officers who otherwise have diverse academic backgrounds. A separate chapter on accounting has been written not only to acquaint them with the elementary accounting process but also to provide further authentic resources to those interested in enhancing their accounting skills. The auditors must perform their duties with utmost sincerity, integrity and diligence; therefore, guidelines about overall conduct of the auditors have been included following which they will manifest the best professional ethics. Key Features · Analysis of GST Audit Process, Annual Returns (Form GSTR-9), Reconciliation Statement (GSTR-9C), Assessments under GST. · Includes GSTAM-2019 issued by CBIC with specific reference to checks to be undertaken during GST Audit. · Comprehensive guidance for conducting different types of audits under GST Act. · Includes practical tables giving Step-by-Step approach with Internal control questionnaires. · Detailed discussions on Key Reconciliation Statements including ITC, outward supplies etc. · Dedicated chapter on analysis of GST returns, giving itemized compliance requirement by the taxpayers as well as points for checks by the departmental auditors. · Explains key auditing and accounting terms relevant to GST.

Download or read book Micro and Nanoelectronics Devices Circuits and Systems written by Trupti Ranjan Lenka and published by Springer Nature. This book was released on 2021-09-09 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book presents select proceedings of the International Conference on Micro and Nanoelectronics Devices, Circuits and Systems (MNDCS-2021). The volume includes cutting-edge research papers in the emerging fields of micro and nanoelectronics devices, circuits, and systems from experts working in these fields over the last decade. The book is a unique collection of chapters from different areas with a common theme and will be immensely useful to academic researchers and practitioners in the industry who work in this field.