In the book Escaping the Minotaur's Labyrinth: Pr... more

In the book Escaping the Minotaur's Labyrinth: Principles of Taxation, Dr Gaurishanker has dealt with the basic principles of taxation and addressed its underlying concepts with a view to dispel the fog that leads most legal professionals to regard tax law as an exclusive domain reserved for a few specialists. This book is the fruit of his characteristic unwavering and unflinching march towards his set objective of giving his fellow professionals a tool which would enable them to understand, appreciate and thus contribute in enriching his pet subject. The metaphor of the Minotaur - half bull, half human monster of Greek mythology - is a telling comparison to the bewildering maze of the labyrinth of the taxation laws. The monster lived in a labyrinth and demanded a sacrifice of seven youths and seven maids every year. The book presents in a simple way and demystifies the substantive and procedural aspects of the administration of laws relating to Income Tax. Dr Gaurishanker, in a figurative sense, is verily the Theseus who in the Greek mythology ultimately kills the monster Minotaur.... less

As amended by Finance Act 2010.

As amended by Finance Act 2010.... less

*Division One : Taxation of Money Gifts Received ... more

*Division One : Taxation of Money Gifts Received By Individual / HUF *Division Two:Taxation Of Gifts Of Immovable Property Received By An Individual/ HUF *Division Three :Taxation Of Gifts Of Movable Property Received By An Individual / HUF * Division Four : Taxation Of Gifts Of Shares In Unlisted Company Received By A Closely Held Company... less

* Taxation of LLPS * LLPS to Be Taxed As Firms * ... more

* Taxation of LLPS * LLPS to Be Taxed As Firms * LLP Assessable As A Firm * General Provisions Applicable To Firms Now Applies To LLP Also * Deduction of Remuneration and Interest Paid To Partners * Set Off/ Carry Forward of Losses of LLP * Return of Income * Accounts and Audit of LLPS * Recovery of Tax- Section 167c * Partners of LLP * Share of Total Income Exempt In Partner's Hands * Taxation of Salary /Interest from LLP in Partner's Hands * Transfer of Interest in LLP by Partner * Admission of New Partners by LLP and Constitution of Capital Asset by Partners -Tax Implications * Revaluation of Assets by LLPS- Tax Implications * Change in Constitution, Succession and Dissolution of Firm * Tax Implications of Ceasing To Be a Partner * Conversion of General Partnerships to LLPs - Tax Implications * Conversion of Private Companies to LLPs - Tax Implications * Conversion of Unlisted Public Companies to LLPs- Tax Implications * Advantages of LLPs Over Companies * Foreign LLP * Compromises and Arrangements -Tax Implications * Amalgamation of Llps with One Another... less

A Comprehensiv Commentary on * Exemption & Taxati... more

A Comprehensiv Commentary on * Exemption & Taxation of Trusts & NGO * Formation & Registration of Voluntary Organisations * Trusts and Foreign Contribution(Regulation) Act. * Preventation of Money Laundering Act * FEMA and Foreign Donor Agencies... less

Covering * introduction * Learning nuances of poi... more

Covering * introduction * Learning nuances of point of taxation *Process of Provision of Service * Structure of PoTR * definitions * General Provisions * Change in Rate of Tax *Determination of Tax in case of New Services *Continuous Supply of Services *Specified Persons and Services *Provisions with respect to intellectual property rights *Transitional Provisions *Coping with PoTR... less

As Amended by Finance Act 2011

As Amended by Finance Act 2011... less

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A Comprehensive & Illustrated Guide On Law Relati... more

A Comprehensive & Illustrated Guide On Law Relating To Taxation Of Capital Gains: * Law Relating To Taxation Of Capital Gains Has Been Discussed Comprehensively With The Help Of Numerous Decisions Of The Supreme Court/High Courts As Well As ITAT * Almost All The Circulars And Notifications On The Subject Have Been Considered At Appropriate Places. * Procedure For Computation Of Capital Gains Has Been Explained In Detail With The Help Of Numerous Illustrations.... less

As Amended by Finance Act 2011

As Amended by Finance Act 2011... less