Law & Practice of Income Tax by Pithisaria & Pithisaria (Set of 3 Vols.)

Taxmann’s flagship section-wise commentary on Income-tax Act is also the most updated & amended. It is presented in a structured, integrated, interconnected, and short & concise format. This book exemplifies Taxmann’s legacy of 60+ years and the unmatched 35 years’ experience of Mr. M.K. Pithisaria.

This book will be helpful for tax practitioners of Income-tax, International Tax, Transfer Pricing, etc.

The Present Publication is the 1st Edition, amended by the Finance Act 2022 & updated till 14th July 2022. This book is authored by Adv. M.K. Pithisaria & CA Abhishek Pithisaria, with the following noteworthy features:

[Flow of the Commentary]
The content of each (operative) Section starts with the Section portion, followed by;
The relevant Rule to that Section (if any) followed by;
The commentary portion under the central heading ‘Comments’
[Integrated Commentary] that cohesively integrates the following:
Income-tax Act, 1961
Income-tax Rules, 1962
Notifications, Circulars, Instructions, etc. issued by the Central Board of Direct Taxes (CBDT) and the Central Government
International literature on International Tax & Transfer Pricing
[Interconnected Commentary]
This commentary aims to help the reader comprehend the law logically, effectively, and efficiently
The authors have given a para numbering and broad subject heading in the commentary on every Section, allowing you to navigate to the relevant portion quickly
Each volume provides a detailed alphabetic subject index and list of cases that help you find the relevant discussion instantly
[Comprehensive Commentary]
The authors have explained every provision’s critical aspect and principles with judicial pronouncements, circulars, notifications, practical insights, and illustrations.
The book covers the international literature on various aspects, including UN Model Tax Convention 2021, OECD TP Guidelines, and Expert Committee’s Report on GAAR