BUSINESS EXPENDITURE

Author
: Pithisaria & Pithisaria
Edition
: 3rd 2016
ISBN No
: 9789350357187
Language
: English
Comprise In
: Two Volumes
Format
: Hardcover Books
Pages
: 3000 Plus

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BUSINESS EXPENDITURE

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  • -Contains an integrated analysis of all significant statutory provisions and case law current up to July 2013.
  • - All decisions of the Supreme Court, the High Courts, and the various benches of the Income Tax Tribunal have been carefully examined.
  • - All necessary circulars and notifications are updated and it also includes equivalent citations for the judgments referred to.
  • - Elaborately and exhaustively deal with all the sections of the Act discussed therein, the legislative anvil, the commentary portion inclusive of all decided cases up-to-date, the departmental circulars, etc., if any, issued thereon or thereabout; and the general commentary is on the schemes and/or lines of the earlier editions.
  • - Accurate and precise footnotes have been inserted for showing statutory changes to the relevant sections, etc., indicating the particular date from which such change(s) has/have become effective. Not only statutory provisions but also the judicial decisions have been discussed elaborately under more than 11,000 intelligible and appropriate headings and sub-headings with a view to give brilliant, reliable and systematized analysis of each of them.
  • - All types of business expenditure are dealt within the book including: Donations to Charities, Commissions to persons other than employees, Construction of approach roads to factories, Damages, Expenditure incurred by a partner to earn a firm’s share income etc.
  • - The principles about interpretation of statutes have been dealt with more elaborately and exhaustively.
Volume 1
1. Business Expenditure—General
Volume 2
1. Business Expenditure—General (Contd.)
2. Amounts Not Deductible
3. Expenses or Payments not Deductible in Certain Circumstances
4. Special Provisions Consequential to Changes in Rate of Exchange of Currency
5. Certain Deductions to be only on Actual Payment
6. Special Provision in case of Income of Public Financial Institutions, Public Companies, etc.
7. Insurance Business
8. Special Provision for Deduction in the Case of Trade, Professional or Similar Association
9. Special Provision for Computing Profits and Gains from the Business of Trading in Certain Goods (Omitted W.E.F. 1-4-1993)
10. Special Provision for Computing Profits and Gains of Business [(Between 1-4-1994 And 31-3-2011) of Civil Construction, etc.] [(W.E.F. 1-4-2011) on Presumptive Basis]
11. Special Provision for Computing Profits and Gains of Business of Plying, Hiring or Leasing Goods Carriages
12. Special Provisions for Computing Profits and Gains of Retail Business
13. Special Provision for Computing Profits and Gains of Shipping Business in the Case of Non-Residents
14. Special Provision for Computing Profits and Gains in Connection with The Business of Exploration, etc., of Mineral oils
15. Special Provision for Computing Profits and Gains of The Business of operation of aircraft in the case of Non-Residents
16. Special Provision for Computing Profits and Gains of Foreign companies engaged in The Business of Civil Construction, etc., In Certain Turnkey Power Projects
17. Deduction of Head Office Expenditure in the case of Non-Residents
18. Special Provisions for Computing Income by way of Royalties, etc.

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