Categories

Publishers

Capital Gains (Law & Practice) - 2nd Edition

Capital Gains (Law & Practice) - 2nd Edition

by Divakar Vijayasarathy
Capital Gains
About Book:

Capital Gains is one of the most intriguing heads on taxation of income. Capital Gains fundamentally refers to taxation of income or gains arising on account of transfer or alienation of a capital asset. While the scope of taxation looks simple, the operational mechanism for enforcement is ambiguous given the issues in classification, ownership, nature, period of holding, etc. In this book, an attempt is made to simplify the understanding and application of various sections of this topic including:

  • Complete and comprehensive coverage of all the provisions of law
  • Topic wise consolidation of sections for complete perspective of the regulation
  • 100+ illustrations on the subject
  • 550+ case laws across various courts, arranged section wise for ease of reference
  • All relevant circulars and notifications
  • Cross border provisions of capital gains under DTAA
  • Implications of capital gains under MLI
  • Extracts of statutory provisions, Rules, CBDT circulars and Government notifications
Categories: Direct Taxes
Publisher: Bharat Law House Pvt Ltd
About Publisher:

Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.  

Author: Divakar Vijayasarathy

Similar Books

Ratings and Reviews

Overall Rating
Review
Capital Gains
About Book:

Capital Gains is one of the most intriguing heads on taxation of income. Capital Gains fundamentally refers to taxation of income or gains arising on account of transfer or alienation of a capital asset. While the scope of taxation looks simple, the operational mechanism for enforcement is ambiguous given the issues in classification, ownership, nature, period of holding, etc. In this book, an attempt is made to simplify the understanding and application of various sections of this topic including:

  • Complete and comprehensive coverage of all the provisions of law
  • Topic wise consolidation of sections for complete perspective of the regulation
  • 100+ illustrations on the subject
  • 550+ case laws across various courts, arranged section wise for ease of reference
  • All relevant circulars and notifications
  • Cross border provisions of capital gains under DTAA
  • Implications of capital gains under MLI
  • Extracts of statutory provisions, Rules, CBDT circulars and Government notifications
Categories: Direct Taxes
Publisher: Bharat Law House Pvt Ltd
About Publisher:

Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.  

Author: Divakar Vijayasarathy

Similar Books

Ratings and Reviews

Overall Rating
Review
Loader