Author: D.C. Agrawal
Publisher: Taxmann Publications Private Limited
ISBN: 9357780238
Category : Law
Languages : en
Pages : 60

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Book Description
This book is a treatise on 'Capital Gains' under the Income-tax Act. It contains every aspect of the law on the subject matter, which one would wish to know, understand, and search for. This book is presented in a 'question & answer' format, where the answers are crafted with utmost care and precision. The answers also incorporate all aspects of the issue arising from the questions. The coverage of the book includes the following: • 1,200+ Questions & Answers • 680+ Topics • 55 Chapters • 3,000+ Case Laws This book will be helpful for Departmental officers, litigants, and tax professionals to understand the all-important and recurring issues that arise in Capital Gains. The Present Publication is the Latest 2023 Edition and has been amended by the Finance Act 2023. This book is authored by D.C. Agrawal and Sanjiv Dutt, with the following noteworthy features: • [Lucid Explanation] of various provisions of the Income-tax Act relating to Capital Gains • [3000+ Case Law based Analysis with 'Relevant' Factual Matrix] that has been considered in the judgement that is being referred • [Amended & Updated] The newly substituted provisions as per the Finance Act 2023 have been incorporated and explained in a manner that both the experts & beginners can understand with ease • [Analysis New Topics] such as: o Capital Gains and Business Trusts o Capital Gains in International Financial Services Centre (IFSC) o Capital Gains under International Taxation o Other Provisions Relating to Capital Gains The structure of the book is as follows: • Question and Answer Format • Bare Provisions Relating to Capital Gains and the Amendments • Analysis of the Provisions • Chapter-end Summaries • Check Points for Tax Planning The contents of the book are as follows: • Chapters 2 to 6 guide on the issues relating to the following: o Exempted Capital Gains o Capital Asset o Long-Term and Short-Term Capital Assets/Gains o Scope of Transfer • Chapter 7 provides a comparison between Business Income and Capital Gains • Chapters 8 to 13 provide deep insight into various aspects of Section 45, which includes the following: o [Section 45(3)] – Entry of New Partner/Member in the Firm/AOP/BOI o [Section 45(4)] – Distribution of Assets on Dissolution of the Firm o [Section 45(4) and 9B] – Reconstitution of Firm/Specified Entity o [Section 45(5)] – Joint Development Agreements • Chapters 14 and 15 explain the intricacies involved in charging Capital Gains on the distribution of assets by the companies in liquidation and buyback of shares by the companies covered u/s 46 and 46A • Chapters 16 and 17 explain how in some instances transaction will not be a transfer and when capital gains exempted earlier will be charged as covered u/s 47 and 47A • Chapters 18 and 19 highlight the mode of computation of capital gains and indexation as provided u/s 48 • Chapters 20 and 21 cover issues relating to the determination of the cost of acquisition as contained in Section 49 • Chapters 22 to 27 provide special provisions for the determination of the cost of acquisition or full value of consideration in specific cases such as: o Market Linked Debentures o Slump Sale o Transfer of Immovable Properties or unquoted shares, or in residuary cases as contained in Sections 50, 50A, 50AA, 50B, 50C, 50CA and 50D. • Chapter 28 provides treatment of money received in advance during the transfer of Capital Assets as contained in Section 51 • Chapters 29 to 44 cover issues relating to exemption from Capital Gains arising on the transfer of long-term capital asset • Chapter 45 covers issues relating to the cost of acquisition in certain cases, as provided in Section 55 • Chapter 46 covers issues arising from the Reference to Valuation Cell as contained in Section 55A • Chapter 47 covers issues relating to set off and carry forward of capital loss • Chapters 48 to 50 discuss issues relating to rates of Capital Gains, or charge of Capital Gains on non-resident entities and funds or Alternative Tax regimes for NRIs • Chapters 51 to 54 cover the special cases relating to the charge of Capital Gains on Business Trust, in IFSC, under International Taxation and residuary provisions related to the charge of tax on transferees • Chapter 55, being FAQs, provides valuable answers to the possible queries arising in the mind of taxpayers intending to dispose of their long-term capital asset and invest in residential house

Author: Pierre Vernimmen
Publisher: John Wiley & Sons
ISBN: 1118849299
Category : Business & Economics
Languages : en
Pages : 994

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Book Description
Merging theory and practice into a comprehensive, highly-anticipated text Corporate Finance continues its legacy as one of the most popular financial textbooks, with well-established content from a diverse and highly respected author team. Unique in its features, this valuable text blends theory and practice with a direct, succinct style and commonsense presentation. Readers will be introduced to concepts in a situational framework, followed by a detailed discussion of techniques and tools. This latest edition includes new information on venture finance and debt structuring, and has been updated throughout with the most recent statistical tables. The companion website provides statistics, graphs, charts, articles, computer models, and classroom tools, and the free monthly newsletter keeps readers up to date on the latest happenings in the field. The authors have generously made themselves available for questions, promising an answer in seventy-two hours. Emphasizing how key concepts relate to real-world situations is what makes Corporate Finance a valuable reference with real relevance to the professional and student alike. Readers will gain insight into the methods and tools that shape the industry, allowing them to: Analyze investments with regard to hurdle rates, cash flows, side costs, and more Delve into the financing process and learn the tools and techniques of valuation Understand cash dividends and buybacks, spinoffs, and divestitures Explore the link between valuation and corporate finance As the global economy begins to recover, access to the most current information and statistics will be required. To remain relevant in the evolving financial environment, practitioners will need a deep understanding of the mechanisms at work. Corporate Finance provides the expert guidance and detailed explanations for those requiring a strong foundational knowledge, as well as more advanced corporate finance professionals.

Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Assets (Accounting)
Languages : en
Pages : 18

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Book Description

Author: D.C Agrawal
Publisher: Taxmann Publications Private Limited
ISBN: 9390128463
Category : Law
Languages : en
Pages : 29

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Book Description
This book is a ready referencer to understand the tax implication of cash deposited during demonetization or in routine course, and the guidance on how to give response to the notices of Department. It also provides a complete understanding of the provisions relating to unexplained Income and Prohibition of Benami Property Transaction Act, 1988. This book has been written with the following objectives: · Provides an idea about the tax consequences of demonetization; · Provides an insight into various modes used by the taxpayers to explain their cash deposited in the bank; · Explains the conditions under which various deeming provisions under Income Tax Act can be applied; · Highlights the requirement of documentary evidence in support of explanation furnished by the assessee; · Covers the circumstances under which enhancement, revision or reopening can be done; and · Highlight the circumstances under which penal provisions in relation to cash deposits can be invoked. The present publication is the first edition, authored by D.C. Agarwal & updated till 15th August 2020, with the following noteworthy features: · Chapter are designed in the form of independent articles so that all the material relating to the issue is compiled in one place · Chapter on selected questions and answers – FAQs on the issues relating to assessment of cash deposits has also been inserted · Topics such as power of enhancement by CIT(A) and Tribunal, re-opening and re-assessment and revision under Section 263 have also been incorporated · Contents of this book are as follows: o Introduction o After effects of Demonetization o Various Modes of Cash Deposits o Cash Deposits and Bogus Sales & Purchases o Cash Deposits and Section 68 o Cash Deposits and Section 69 o Cash Deposits and Section 69A o Cash Withdrawal and Deposit o Bank Passbook and Section 68 o Books and Books of Account o Burden of Proof o Legal Fiction under Section 68, 69 and 69A o Concept of Telescoping and Peak Credit in relation to Cash Transaction o Substantive – Protective assessments o Cash Deposits and Presumptive Taxation o Nature of amendment in Section 115BBE by Taxation Laws (Second Amendment) Act, 2016 o Related Issues o Power of Enhancement o SBN Deposits in Banks and Prohibition of Benami Property Transactions Act, 1988 o Cash Transactions and Penalties o Reopening and Reassessment o Revision under Section 263 o FAQs

Author: S N Maheshwari
Publisher:
ISBN: 9788125916086
Category :
Languages : en
Pages :

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Book Description

Author: D.C. Agrawal
Publisher: Taxmann Publications Private Limited
ISBN: 9356227349
Category : Law
Languages : en
Pages : 48

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Book Description
This book is a comprehensive treatise to understand the complexities of capital gains taxation under the Income-tax Act, 1961. Presented in an easy-to-follow question-and-answer format, the book addresses common queries encountered by taxpayers, professionals, and investors regarding the taxation of capital gains from various assets, such as immovable properties, equities, and mutual funds. The content spans 55 chapters, covering over 680 topics and approximately 1,200 issues, each supported by relevant case laws and practical examples. The book discusses the statutory provisions, exemptions, and intricacies of capital gains and incorporates the latest amendments from the Finance (No. 2) Act, 2024, making it a current and relevant resource. This book will be helpful for departmental officers, taxpayers, litigants, and tax professionals to understand all the important and recurring issues that arise in capital gains. The Present Publication is the 2nd Edition and has been amended by the Finance (No. 2) Act, 2024. This book is authored by D.C. Agrawal and Sanjiv Dutt, with the following noteworthy features: • [Comprehensive Coverage] Spanning 55 chapters, the book covers over 680 topics and addresses approximately 1,200 questions related to capital gains taxation. It discusses the specific areas, including exemptions under Sections 54 to 54F, intricacies of Sections 45 to 55A, and provisions relevant to business trusts and international financial services • [Practical Solutions and Case Laws] Each solution is backed by pertinent case laws, decided the Hon'ble Supreme Court, High Courts, and Income Tax Appellate Tribunal (ITAT). The book covers over 3,400 significant cases, ensuring that readers have access to a well-rounded understanding of how various statutory provisions have been interpreted and applied • [Updated and Relevant Content] The Second Edition incorporates amendments made by the Finance (No. 2) Act, 2024, including changes in the capital gains tax rates, period of holding, withdrawal of indexation benefits, taxation of unlisted bonds or debentures, taxation of gifts by any person other than an individual or HUF • [Simplification of Complex Topics] The book simplifies complex statutory provisions using a unique Q&A format, presenting them in a logical and systematic manner • [Detailed Chapter Summaries and Tax Planning Checkpoints] Each chapter includes a summary and key tax planning points, enabling readers to quickly grasp and apply essential takeaways and apply them to their tax planning strategies • [Special Focus Areas and Practical Applications] Dedicated chapters address unique scenarios such as capital gains taxation in IFSCs, under international taxation, and provisions for non-residents and offshore entities. The inclusion of real-life scenarios and practical examples illustrates the application of tax laws, making it easier for readers to relate the content to their specific situations • [Case Law Digest] The book not only serves as a comprehensive guide but also functions as a digest, incorporating approximately 3,400 case laws, decided by the Hon'ble Supreme Court, High Courts, and Tribunals • [Ease of Navigation] The book's structure includes sub-topic headings and clear navigation paths, allowing readers to locate relevant information effortlessly. Each chapter's logical flow, combined with minimal jargon and legalese, ensures that the content remains accessible and reader-friendly • [Distinctive Approach and User-Friendly Structure] The book's unconventional Q&A format stands out among traditional tax textbooks, providing an interactive learning experience that caters to various learning preferences. This distinctive approach helps in breaking down complex topics into easily digestible parts The contents of the book are as follows: • Chapter 1 – Introduction to Capital Gains o Overview of key concepts, transactions not considered as transfers, computation methods, and exemptions under the Income-tax Act, 1961 • Chapter 2 – Exemptions Related to Capital Gains o Detailed exploration of exemptions available under Section 10, including those for funds, institutions, specific tribes, and other entities • Chapter 3 – Understanding Capital Assets o Definitions and classifications of capital assets under Section 2(14), including real estate, intangible assets, and personal effects. • Chapter 4 – Agricultural Land and Capital Gains o Specific rules governing capital gains taxation on agricultural land, including compulsory acquisition and subsequent use • Chapter 5 – Short-Term vs Long-Term Capital Gains o Differentiation between short-term and long-term capital gains, including holding periods and special cases for various asset types • Chapter 6 – Transfers and Non-Transfers o Explanation of what constitutes a transfer under Section 2(47) and scenarios where transactions are not considered transfers • Chapter 7 – Business Income vs Capital Gains o Comparative analysis of income classified as business income versus capital gains, particularly in the context of asset sales • Chapter 8 – Core Provisions of Capital Gains Taxation o Comprehensive coverage of Section 45, including conditions for chargeability, exemptions, and special scenarios • Chapters 9 to 11 – Capital Gains in Partnerships and Firm Reconstitution o Sections dealing with capital gains arising from the entry of new partners, reconstitution of firms, and asset distributions • Chapters 12 and 13 – Compulsory Acquisitions and Joint Development Agreements o Specific provisions for capital gains arising from compulsory acquisitions (Section 45(5)) and joint development agreements (Section 45(5A)) • Chapters 14 and 15 – Liquidation and Buy-Back of Shares o Tax implications of asset distributions during company liquidation (Section 46) and buy-back of shares (Section 46A) • Chapters 16 and 17 – Non-Applicable Transfers and Withdrawal of Exemptions o Transactions where capital gains provisions do not apply (Section 47) and conditions that trigger the withdrawal of exemptions (Section 47A) • Chapters 18 and 19 – Computation Methods and Indexation o Detailed methodologies for computing capital gains (Section 48) and applying indexation benefits for inflation adjustment • Chapters 20 and 21 – Cost of Acquisition Rules o Specific rules for determining the acquisition cost in various scenarios, including family settlements and special asset transfers. • Chapters 22 to 27 – Special Provisions for Valuation and Consideration o Sections dedicated to special cases such as market-linked debentures, slump sales, and valuation of unquoted shares or immovable properties • Chapter 28 – Advance Money and Capital Asset Transfers o Treatment of advance money received during transfers and its impact on capital gains (Section 51) • Chapters 29 to 44 – Exemptions for Investments in Specific Assets o Comprehensive guide to exemptions available under Sections 54 to 54H, including investments in residential properties, agricultural land, and specified funds • Chapter 45 – Cost of Acquisition in Special Circumstances o In-depth analysis of determining acquisition costs for various asset types as detailed in Section 55 • Chapter 46 – Valuation References and Procedures o Guidelines for referring to valuation officers under Section 55A and the procedural aspects involved • Chapter 47 – Set Off and Carry Forward of Losses o Rules and strategies for setting off capital losses against gains and carrying forward losses to future years • Chapter 48 – Taxation Rates for Capital Gains o Applicable tax rates under Sections 111A, 112, and 112A explain applicable tax rates for short-term and long-term capital gains on various asset classes • Chapter 49 – Capital Gains for Non-Residents and Offshore Entities o Specific provisions addressing capital gains tax for non-residents, offshore funds, and FIIs under Sections 115AB, 115AC, 115ACA, and 115AD • Chapter 50 – Alternative Tax Regimes for NRIs o Special tax considerations and benefits for Non-Resident Indians as outlined in Sections 115C to 115-I • Chapters 51 to 54 – Special Cases in Capital Gains Taxation o Covers taxation on business trusts, transactions in IFSCs, international taxation, and other niche areas related to capital gains • Chapter 55 – Frequently Asked Questions (FAQs) o A comprehensive FAQ section addressing common queries, practical issues, and planning tips related to capital gains taxation

Author: Azzedine Boukerche
Publisher: CRC Press
ISBN: 1420035096
Category : Computers
Languages : en
Pages : 1042

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Book Description
The Handbook of Algorithms for Wireless Networking and Mobile Computing focuses on several aspects of mobile computing, particularly algorithmic methods and distributed computing with mobile communications capability. It provides the topics that are crucial for building the foundation for the design and construction of future generations of mobile and wireless networks, including cellular, wireless ad hoc, sensor, and ubiquitous networks. Following an analysis of fundamental algorithms and protocols, the book offers a basic overview of wireless technologies and networks. Other topics include issues related to mobility, aspects of QoS provisioning in wireless networks, future applications, and much more.

Author: Dr. H. C. Mehrotra, Dr. S. P. Goyal
Publisher: Sahitya Bhawan Publications
ISBN: 9383866500
Category : Business & Economics
Languages : en
Pages : 516

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Book Description
The salient features of the present edition are: All the Problems and Solutions have been thoroughly revised in the light of up-to-date amendments in Income tax Law and Rules for Assessment Year 2020-21. Almost all numerical questions given at the end of the chapters of the authors’ other publications on Income-tax (viz., Income-tax Law and Accounts, Aaykar Vidhan evam Lekhe, Law and Practice of Income-tax) have been solved in this book and the number printed within brackets at the end of the questions in other publications is the problem number of this book. The selection and sequence of the questions are well planned and systematic so as to cover all ticklish points within a reasonable number of questions. Wherever needed, detailed explanatory notes have been given at the end of solutions. Candidates preparing for C.A., Company Secretaries, Cost and Works Accountants, and Income-tax Departmental Examinations, will, particularly, find the book very useful. It will also be useful for candidates preparing for B.Com. and M.Com. Examinations of various Indian Universities.

Author: Yoseph Bar-Cohen
Publisher: CRC Press
ISBN: 9780849331633
Category : Technology & Engineering
Languages : en
Pages : 552

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Book Description
Nature is the world's foremost designer. With billions of years of experience and boasting the most extensive laboratory available, it conducts research in every branch of engineering and science. Nature's designs and capabilities have always inspired technology, from the use of tongs and tweezers to genetic algorithms and autonomous legged robots. Taking a systems perspective rather than focusing narrowly on materials or chemistry aspects, Biomimetics: Biologically Inspired Technologies examines the field from every angle. The book contains pioneering approaches to biomimetics including a new perspective on the mechanization of cognition and intelligence, as well as defense and attack strategies in nature, their applications, and potential. It surveys the field from modeling to applications and from nano- to macro-scales, beginning with an introduction to principles of using biology to inspire designs as well as biological mechanisms as models for technology. This innovative guide discusses evolutionary robotics; genetic algorithms; molecular machines; multifunctional, biological-, and nano- materials; nastic structures inspired by plants; and functional surfaces in biology. Looking inward at biological systems, the book covers the topics of biomimetic materials, structures, control, cognition, artificial muscles, biosensors that mimic senses, artificial organs, and interfaces between engineered and biological systems. The final chapter contemplates the future of the field and outlines the challenges ahead. Featuring extensive illustrations, including a 32-page full-color insert, Biomimetics: Biologically Inspired Technologies provides unmatched breadth of scope as well as lucid illumination of this promising field.

Author: Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher: Sahitya Bhawan Publications
ISBN: 9389111196
Category : Business & Economics
Languages : en
Pages : 384

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Book Description
About the Income Tax Law & Accounts A.Y 2019-20 Book Largest Selling Book since 1964 and over the last 55 years of its existence, Income Tax Law and Practice Assessment has established a reputation for itself as the most definitive work on the subject of income tax. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax. Unsurpassed for over 55 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at a moderate price. Questions from the latest Examination Papers of various universities have been included in the revised edition of Income Tax Law And Practice Assessment At the end of each chapter, Short Answer, Objective Type, and Short Numerical Questions have been added with answers. A unique feature of the revised edition is that Section-wise Index has been incorporated.