Download or read book Taxmann s Principles of Benami Law Comprehensive treatise on benami law covering its various aspects relationships with related enactments the applicability of evidence rules etc written by G.C. Das and published by Taxmann Publications Private Limited. This book was released on 2023-05-04 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a comprehensive treatise on Benami Law comprising the following: • Detailed Analysis of Various Facets of Benami Law • Interplay with Provisions of Various Related Enactments • Rules of Evidence and its Applicability to Benami Transactions • Issue of Retrospectivity and Perspectivity in the Operation of Law This book will be helpful for tax administrations and tax professionals. The Present Publication is the Latest 2023 Edition and has been amended by the Finance Act 2023. This book is authored by G.C. Das, with the following noteworthy features: • [Explanation to the Minutest Details], which includes the following: o Procedure for Initiation of Benami Proceeding o Provisional Attachment o Issue of Summons and Impounding of Documents, etc., which are foundational requirements. This is an important feature of this book because if the foundational requirements fail, all subsequent proceedings may be void • [Thorough Insights] on the following: o Law on Benami Transactions o Interpretation o Application in Various Practical Situations • [Illustrations] are included in this book to bring out various facets of benami transactions • [Detailed Overview of the Prohibition of Benami Property Transactions Act] that explains the provisions of the Act, including the penalties and prosecution for those entering into benami transactions • [Comprehensive Explanation on the Operation of Benami Law] which is achieved by including discussions on the import of various substantive and procedural aspects of Benami Law and other Allied Laws • [Frequently Asked Questions] are included at the end of the book to have a fair view of the law, at a glance, about the critical aspects relating to the Benami transaction The detailed contents of the book are as follows: • Evolution of the Concept of Benami Transactions in India – An Overview • Concept of 'Benami' – Principles Evolved in Some Landmark Judgements • Sham Transactions and its Characteristics – Changes Effected in Prohibition of Benami Property Transaction Act 1988 • Comparative Table of Various Provisions of the Principal Act 1988 and the Prohibition of Benami Property Transaction Act 1988 – At a Glance • Definition of ‘Property’ and its Scope [Section 2(c) of the Principal Act 1988 and Section 2(26) of the Prohibition of Benami Property Transaction Act 1988] • Benami Property [Section 2(8) of the Prohibition of Benami Property Transaction Act 1988] • ‘Benami Transactions’ – Its Scope [Section 2(a) of the Principal Act 1988 and Section 2(9) of the Prohibition of Benami Property Transaction Act 1988] • Exceptions to Operation of Section 2(9)(A) of the Prohibition of Benami Property Transaction Act 1988 Defining 'Benami Transactions' • Exclusive Categories of Benami Transactions Stipulated in Clause (b), Clause (c) and Clause (d) to Section 2(9) of the Prohibition of Benami Property Transaction Act 1988 • Benamidar (Ostensible Owner) vs Beneficial Owner (Real Owner) [Section 2(10) and 2(12) of the Prohibition of Benami Property Transaction Act 1988 • 'Transfer' under the Prohibition of Benami Property Transaction Act 1988 & other Allied Concepts [Section 2(29) & Section 57 of the Prohibition of Benami Property Transaction Act 1988 • Consequences of entering into benami transactions – Aspects of defence [Section 3, Section 3 and Section 5 of the Principal Act, 1988 and Section 3, Section 4, Section 5 and Section 6 of the Prohibition of Benami Property Transaction Act 1988] • Powers of Authorities to Conduct Enquiry [Sections 18, 19, 20, 21, 22, 23 of the Prohibition of Benami Property Transaction Act 1988] • Power of Authorities [Issue of Summons under Section 19 of the Prohibition of Benami Property Transaction Act 1988] • Power to Impound Documents [Section 22 of the Prohibition of Benami Property Transaction Act 1988] • Issue of Show Cause Notice (SCN) and Provisional Attachment [Section 24 of the Prohibition of Benami Property Transaction Act 1988] • Provisional Attachment [Section 24(3), 24(4) and 24(5) of the Prohibition of Benami Property Transaction Act 1988] • Attachment, Adjudication and Confiscation [Sections 24, 26, 27, 28, 29, 30 to 48, 49, 50 to 52 & Section 66 of the Prohibition of Benami Property Transaction Act 1988] • Special Court – Offence and Prosecution [Sections 50 to 55, 62, 64 and Section 2(16) of the Prohibition of Benami Property Transaction Act 1988] • Issue and Service of Notice and Communication of Order [Sections 25 and 63 of the Prohibition of Benami Property Transaction Act 1988 & Order V of the Civil Procedure Code 1908] • Operation of Benami Law & its Interplay with Income-tax Act 1961 [Sections 68, 69, 69A, 69B, 69C and 69D of the Income-tax Act – Sections 60 and 67 of the Prohibition of Benami Property Transaction Act 1988 • Interplay between Benami Law and other Enactments • Operation of Benami Law [Retrospectivity and Prospectivity] • Burden of Proof in Benami Transactions • Intention and Benami Transaction • Bona Fide Transaction – Scope of • Fraud and Benami Transaction • Doctrine of Substance over Form – Benami Law • Benami Law and Rules of Evidence • Action Points and Time Limts for various Actions under Prohibition of Benami Property Transaction Act 1988 – At a Glance • Frequently Asked Questions (FAQs)
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 Direct Taxes Law Practice written by Dr. Vinod K Singhania/dr Kapil Singhania and published by . This book was released on 2009-12-01 with total page 1480 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Anticipating India written by Shekhar Gupta and published by Harper Collins. This book was released on 2014-04-22 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: How many, in a Mumbai room full of Hermes ties and finance whizkids, are Dalit? What if Mahesh Bhatt's son, David Headley's friend, had been a Muslim? Why is Delhi getting better as a city and Mumbai going downhill? When did the Congress first start shrinking its prime minister? When did it become clear that Narendra Modi would take over his party? Who are the HMTs? And what does an angry Arvind Kejriwal say about us? Raising such questions is the hallmark of Shekhar Gupta's National Interest, the most eagerly awaited news and current affairs column in Indian journalism. Informed by three decades and more of formidable reporting and a credibility that gives Gupta unrivalled access to decision makers in government, politics and business, the best of these columns in Anticipating India explain and interpret, provoke and predict change for more than a billion people. A riveting first draft of modern Indian history, Anticipating India interprets everything from the successes and failings of Atal Bihari Vajpayee and Manmohan Singh to the ascent of Rahul Gandhi, Narendra Modi and Arvind Kejriwal, from the forces that have deepened Indian federalism and constitutionalism to the public mood that keeps a check on excesses in the use of political power. Each chapter in Anticipating India, in its questioning of power, its use and abuse, carries within it ideas of India that challenge conventional wisdom, shatter stereotypes and, in the end, question our long-held assumptions of who we are as a nation and a people.
Download or read book Taxmann s Ind AS Ready Reckoner Updated Amended Reference Manual with Practical Lucid Explanations Illustrations Process Flow Charts FAQs to Decode Complex Ind AS for Professionals written by CA Ravi Kanth Miriyala & CA Sunitanjani Miriyala and published by Taxmann Publications Private Limited . This book was released on 2021-08-10 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ind AS Ready Reckoner is a simple & practical workbook on Ind AS [as amended by the Companies (Indian Accounting Standards) Amendment Rules 2021] to guide the members in practice/employment in their day-to-day works. This book will help the professionals cope with various developments in the accounting standards’ area, which has become complex after Ind AS has started aligning with its global counterpart. The Present Publication is the Latest Edition, authored by CA Ravi Kanth Miriyala & CA Sunitanjani Miriyala, amended up to July 2021, with the following noteworthy features: · [Most Updated & Amended] This book incorporates the latest amendments under Companies (Indian Accounting Standards) (Amendment) Rules, 2021 · [Practical & Lucid Explanations/Illustrations/Process Flow Charts] are provided in this book for members in practice/employment, to act as a one-stop reference manual on complex matters, without diluting the content of Standards · [Definitions & Applications Guidance with Basis of Conclusion] are incorporated in critical chapters and wherever it is necessary to understand the reasoning · [FAQs & Illustrative Examples] This book also incorporates FAQs of educational material issued by the ICAI and illustrative examples issued by the IASB · [Ind AS vs AS & Ind AS vs IFRS] Covers the differences between Ind AS & AS as well as Ind AS & IFRS, at the end of every standard The detailed contents of the book are as follows: · Ind AS 1 – Presentation of Financial Statements · Ind AS 2 – Inventories · Ind AS 7 – Statement of Cash Flow · Ind AS 8 – Accounting Policies, Changes in Accounting Estimates and Errors · Ind AS 10 – Events after the Reporting Period · Ind AS 12 – Income Taxes · Ind AS 16 – Property, Plant and Equipment (PPE) · Ind AS 19 – Employee Benefits · Ind AS 20 – Accounting for Government Grants · Ind AS 21 – The Effects of Changes in Foreign Exchange Rates · Ind AS 23 – Borrowing Costs · Ind AS 24 – Related Party Disclosures · Ind AS 27 – Separate Financial Statements · Ind AS 28 – Investment in Associates and Joint Ventures · Ind AS 33 – Earnings Per Share (EPS) · Ind AS 34 – Interim Financial Reporting (IFR) · Ind AS 36 – Impairment of Assets · Ind AS 37 – Provisions, Contingent Liabilities and Contingent Assets · Ind AS 28 – Intangible Assets · Ind AS 40 – Investment Property · Ind AS 41 – Agriculture · Ind AS 101 – First-time Adoption of Indian Accounting Standards · Ind AS 102 – Share-Based Payments · Ind AS 103 – Business Combinations · Ind AS 104 – Insurance Contracts · Ind AS 105 – Non-current Assets Held for Sale and Discontinued Operations · Ind AS 106 – Exploration for and Evaluation of Mineral Resources · Ind AS 108 – Operating Segments · Ind AS 109, 32 & 107 – Financial Instruments · Ind AS 110 – Consolidated Financial Statements · Ind AS 111 – Joint Arrangements · Ind AS 112 – Disclosure of Interest in Other Entities · Ind AS 113 – Fair Value Measurement · Ind AS 114 – Regulatory Deferral Accounts · Ind AS 115 – Revenue from Contracts with Customers · Ind AS 116 – Leases
Download or read book Gujarat RERA Manual Covering Practical Knowledge Aspects of RERA in a Section wise Commentary Format along with Rules Regulations Orders Circulars Case Laws FAQs etc written by CA Mahadev Birla; Adv. (CA) Nipun P. Singhvi; CS Richa Birla; Adv. Vishal J. Dave and published by Taxmann Publications Private Limited. This book was released on 2021-09-06 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gujarat RERA (GujRERA) Manual is an attempt to understand the nuances of the Real Estate (Regulation and Development) Act, 2016 (RERA), with a special focus on the state of Gujarat along with Case Laws from all other States (incl. RERA Authorities, Tribunals, High Courts & Supreme Court). This book provides section-wise commentary RERA, along with the following: • GujRERA Rules & Regulations • Orders/Circulars issued by GujRERA • Supreme Court/High Court Judgements • RERA Appellate Tribunal/Authority Judgements • FAQs related to GujRERA This book will be helpful for all the stakeholders of the Real Estate Industry like: • Chartered Accountants • Company Secretaries • Cost Accountants • Advocates • Engineers • Architects • Real Estate Developers • Real Estate Agents It covers the practical aspects of the GujRERA, which will help the Real Estate Developers and Agents for easy compliance with the RERA Law. It also covers the knowledge and practical aspects of the rights and duties of the customers in the real estate sector. The Present Publication is the Latest Edition, authored by CA Mahadev Birla, Adv. (CA) Nipun P. Singhvi, CS Richa Birla, & Adv. Vishal J. Dave, updated till August 2021, with the following noteworthy features: · [Encyclopedia of Gujarat RERA] covering all the Rules, Regulations, Forms, Circulars, Order, Case Law, etc., in reference to the relevant provision of RERA. • [Rights & Duties of Builders, Brokers & Buyers] are explained in this book • [Commentary along with Case Laws] on the Real Estate (Regulation and Development) Act, 2016, along with Case Laws from across India including: 𝚘 The Supreme Court 𝚘 High Courts 𝚘 RERA Appellate Tribunal 𝚘 Gujarat RERA Orders & Circulars • [Interplay of GujRERA with other Laws] such as Consumer Protection Laws and Insolvency & Bankruptcy Code 2016 • [FAQs on GujRERA] The detailed contents of the book are as follows: • Preliminary • Registration of Real Estate Project and Registration of Real Estate Agents • Functions and Duties of Promoters • Rights and Duties of Allottees • The Real Estate Regulatory Authority • Central Advisory Council • The Real Estate Appellate Tribunal • Offences, Penalties and Adjudication • Finance, Accounts, Audits and Reports • Miscellaneous
Download or read book Global Perspectives on Constitutional Law written by Vikram Amar and published by Oxford University Press. This book was released on 2009 with total page 255 pages. Available in PDF, EPUB and Kindle. Book excerpt: An ideal supplement for professors who wish to incorporate comparative law into their constitutional law courses, Global Perspectives on Constitutional Law introduces students to the various ways that nations other than the United States resolve contemporary constitutional questions. Covering both structural issues and individual rights, the book offers a wide but select range of readings on interesting constitutional issues in sixteen accessible chapters. Each brief chapter presents foreign case materials on a particular constitutional topic along with notes and questions that further illuminate the comparisons between U.S. constitutional law and that of other nations. Featuring selections by expert contributors from a variety of ideological and demographic backgrounds, the volume is designed to encourage students to reexamine and deepen their understanding of U.S. constitutional law in light of the alternatives offered by other systems.Features*Modular design of chapters allows instructors to pick and choose which topics they use for comparative study*Brief chapters can be easily integrated into relevant class discussions*Chapters authored by top constitutional law scholars who frame the cases with introductory and concluding comments*Covers a broad range of contemporary constitutional issues including property rights, abortion rights, regulation of hate speech, regulation of campaign finance, and religious freedom
Download or read book Kanga Palkhivala s the Law and Practice of Income Tax written by and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Essentials of Forensic Accounting written by Michael A. Crain and published by John Wiley & Sons. This book was released on 2018-08-08 with total page 927 pages. Available in PDF, EPUB and Kindle. Book excerpt: The highly experienced authors of the Essentials of Forensic Accounting define and explain the disciplined approaches to forensic accounting that lead to a thorough knowledge of the varied specialties within forensic accounting. Through illustrative examples and explanations, this book makes abstract concepts come to life for both seasoned professionals and students and it will help them understand and navigate successfully in this multifaceted area. The Essentials of Forensic Accounting is an indispensable resource delivering matchless knowledge to practitioners, financial managers and students in understanding the complex elements and factors that impact the forensic accounting practice areas. This vital reference resource focuses the elements that must come together to effectively diminish the incidence and impact of fraudulent activities. The book addresses the main themes of Professional Responsibilities and Practice Management Fundamental Forensic Knowledge, Laws, Courts, and Dispute Resolution Specialized Forensic Knowledge, Bankruptcy, Insolvency, and Reorganization
Download or read book Deduction Of Tax At Source Advance Tax Refunds written by Dr. V. K. Singhania/dr. Kapil Singhania and published by . This book was released on 2007-01-01 with total page 968 pages. Available in PDF, EPUB and Kindle. Book excerpt: * Deduction Of Tax At Source From Salary * How To Work Out Estimated Salary And Quantum Of Tax To Be Deducted Therefrom * Deduction Of Tax At Source From Interest On Securities * How To Compute Interest On Securities And Tax Deductible Therefrom At Source * Deduction Of Tax At Source From Dividend * How To Compute Dividends And Tax Deductible Therefrom * Deduction Of Tax At Source From Interest Other Than Interest On Securities * How To Compute Interest (Other Than Interest On Securities) And Tax Deductible Therefrom * Tax Deduction From Winnings From Lottery, Crossword Puzzle, Card Games Or Other Games * Winnings From Lottery, Crossword Puzzle, Card Game Or Any Other Game And Tax To Be Deducted Therefrom * Tax Deduction From Winnings From Horse Race * Winnings From Horse Race And Tax To Be Deducted Thereon * Tax Deduction From Payment To Contractors And Sub-Contractors * What Constitutes A Payment To Contractor/Sub-Contractor And How Much Tax Is To Be Deducted Therefrom * Tax Deduction From Insurance Commission * How To Compute Insurance Commission And Tax To Be Deducted Therefrom * Deduction Of Tax At Source From National Savings Scheme * How To Compute Amount Referred To In Section 80Cca(2)(A) And Tax To Be Deducted Therefom * Deduction Of Tax At Source On Account Of Repurchase Of Units By Mutual Funds Or Unit Trust Of India * How To Compute Amount Referred To In Section 80Ccb(2) And Tax To Be Deducted Therefrom * Deduction Of Tax At Source From Commission On Sale Of Lottery Tickets * How To Compute Commission On Sale Of Lottery Tickets And Tax Deductible Therefrom * Tax Deduction From Commission Or Brokerage * How To Compute Commission Or Brokerage And Tax To Be Deducted Therefrom * Tax Deduction From Rent * How To Compute Rent And Tax To Be Deducted Therefrom * Deduction Of Tax At Source From Fees For Technical Or Professional Services * How To Compute Fees For Professional And Technical Services And Tax Deductible Therefom * Deduction Of Tax At Source From Payment Of Compensation On Acquisition Of Immovable Property * How To Compute Tax Deductible From Payment Of Compensation On Acquisition Of Immovable Property * Tax Deduction From Payments To Non-Residents * How To Compute Amount Payable To Non-Resident And Tax To Be Deducted Therefrom * Deduction Of Tax At Source From Income Of Units Of Offshore Fund * How To Compute Amount Of Tax Deduction Under Section 196B * Deduction Of Tax At Source From Income From Foreign Currency Bond Or Shares Of Indian Company * How To Compute Amount Of Tax Deduction Under Section 196C * Deduction Of Tax At Source From Income Of Foreign Institutional Investors From Securities * How To Compute Amount Of Tax Deduction Under Section 196D
Download or read book TAX TREATY ENTITLEMENT written by MICHAEL. LANG and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fresh from the Farm 6pk written by Rigby and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Dentists written by Mary Meinking and published by Raintree. This book was released on 2021-08-05 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: Open wide! Dentists care for people's teeth. Give readers the inside scoop on what it's like to be a dentist. Readers will learn what dentists do, the tools they use, and how people get this exciting job.
Download or read book Comparative Constitutionalism in South Asia written by Sunil Khilnani and published by Oxford University Press, USA. This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite their divergent recent histories and political experiences, there is a remarkable degree of constitutional and legal kinship among the South Asian countries. Yet for long legal communities in these countries were in the habit of looking to the West for statutory modelling and jurisprudential innovation. They are, however, now increasingly reacting to and engaging with constitutional law developments in the neighbouring countries of the region. This pioneering volume maps out the intellectual and historical contours of this little-studied field, yet one that is critical to South Asias future: the mutual borrowing, citing, and dialogue across the constitutional jurisdictions of South Asia. This nascent but significant development provides the basis, the volume argues, for a distinct comparative constitutionalism focused on the South Asian region. The essays collected here examine whether the experience so far of comparative law across South Asia offers insight into broader trends in constitutionalism, and also ask how the corpus of general comparative constitutional law might benefit from greater familiarity with the South Asian experience. The contributors are broad and diverse in their outlook and experience, and their contributions cover a wide range of contemporary constitutional developments in Bangladesh, Bhutan, India, Nepal, Pakistan, and Sri Lanka. The topics addressed include substantive issues such as: the interface of law and religion and models of secularism in specific South Asian jurisdictions; the challenges confronted by public interest lawyers in championing their causes across courts in South Asia; and the evolution of constitutionalism in smaller South Asian polities over time. Additionally, some chapters focus on methodological and related challenges to fostering deeper dialogue in the field of constitutional law across South Asian nations.
Download or read book Indian Constitutional Law written by Mahabir Prashad Jain and published by . This book was released on 2014 with total page 2027 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Family Law Lectures written by K. Kusum and published by . This book was released on 2008 with total page 732 pages. Available in PDF, EPUB and Kindle. Book excerpt: With partial reference to India.
Download or read book Guide to Companies Act written by A. Ramaiya and published by . This book was released on 1988 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
