Taxmann's flagship commentary on Direct Taxes has been the most trusted & bestselling commentary for experienced practitioners for more than twenty years now. It aims at not only making the reader understand the law but also helps the reader develop the ability to apply the law. In other words, this book aims at providing the reader with the following:
• Acquire familiarity with the various direct tax provisions
• Awareness of direct tax provisions
• The nature and scope of direct tax provisions
• Up-to-date knowledge of how a statutory provision has been interpreted by different courts of law on different occasions
The Present Publication is the Latest Edition for Assessment Years 2022-23 & 2023-24, authored by Dr. Vinod K. Singhania & Dr. Kapil Singhania, incorporating all the amendments made by the Finance Act, 2022.
