Taxmann's flagship publication on Direct Taxes has been the 'go-to-guide' for Students & Professional Practitioners for over 40 years.This book 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 direct tax provisions• Awareness of the direct tax provisions• The nature and scope of the direct tax provisions• Up-to-date knowledge of how different courts of Law have interpreted a statutory provision on different occasions.This book is written in simple language, explaining the provision of the Law in a step-by-step & to-the-point manner – with the help of suitable illustrations,without resorting to paraphrasing of sections & legal jargons.This book will be helpful for students appearing in CA,CS,ICWA,M.Com,LL.B., & MBA examinations.It will also be helpful for those appearing in the income-tax departmental examination.
