Direct Tax Laws & International Taxation (DT) | A.Y. 2023-24 | Study Material

This book provides practical application of Direct Tax Laws & International Tax in a holistic approach while testing the analytical skills of the reader. The crux of this book is to strike a perfect balance between 'detailed studies' and a 'summarised approach'. This book is written with an explanatory & analytical approach.

This book will be helpful for the students of CA-Final, CS-Professional, CMA-Final, M.Com/MBA/LL.B./LL.M. & other professional exams.

The Present Publication is the 5th Edition & applicable for CA Final | New Syllabus | May/Nov. 2023 Exam. This book is authored by CA Ravi Chhawchharia, with the following noteworthy features:

[Detailed Index] given at the beginning of the book helps the students navigate through the arrangement of sections and other details.
[Provisions] have been elucidated thoroughly yet briefly throughout the book, keeping the technical language intact.
[Judicial Decisions] are covered for the following:
Landmark/Prescribed by ICAI – have been highlighted in Bold + Underlined along-with name of such case laws are mentioned before the facts and decisions of the case
Other Judicial Decisions – where only the point decided (i.e. the ratio of the case) is relevant & students are not expected to remember the names of such cases, are also covered in this book
[Practical Questions along with Updated Solutions] are covered throughout the book in two formats:
[Questions based on a Particular Section] are given below the provisions
[Questions based on more than one Section] are given at the end of the chapter under the 'Practical Questions' segment
[Amended & Updated] The law stated in this book is applicable for A.Y. 2023-24 & covers the latest applicable provisions and amendments applicable for May/Nov. 2023 exams
[Judicial Decisions, Circular & Notifications] are covered
[Past Exam Solved Questions] including the CA-Final | Nov. 2022 paper with solutions is covered