This book provides practical guidance based on judicial interpretation of the law and rules. It also provides an easy-to-understand commentary (with departmental clarifications) on cross-border transactions with respect to the following laws:
• Income Tax (including International Tax & Transfer Pricing)
• Goods & Services Tax (GST)
• Customs
• Foreign Exchange Management Act (FEMA)
This book will be helpful for practitioners, members of the bar & bench and industry, and assessing officers.
The Present Publication is the 2nd Edition, authored by Dr. Gokul Kishore & R. Subhashree. This book is updated till 1st April 2022.
