TY - GEN AU - Singhania, Vinod K AU - Singhania, Kapil K TI - Taxmann's Direct Taxes: Law and Practice 2023-2024 SN - 9789357782005 U1 - 336.2940954 SIN PY - 2023/// CY - New Delhi PB - Taxman’s Publications Pvt Ltd KW - Direct taxation-Law and legislation KW - Tax Planning KW - Wealth tax-Law and Legislation KW - Income tax-Law and Legislation N2 - Taxmann's flagship publication on Direct Taxes has been the 'go-to-guide' for Students & Professional Practitioners for over 40 years. This book aims to make the reader understand the Law and 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 sections and legal jargon. This book will be helpful for students appearing in CA, CS, ICWA, M.Com., LL.B., and MBA examinations. It will also be helpful for those appearing in the income-tax departmental examination ER -