A compendium of Advance Rulings on Income Tax with commentary

The book will contain author commentaries on all the judgments passed as Rulings by the Advance Authority of India since its inception in 1993. The covered judgments are arranged section wise and will be structured in an ascending order of sections to help the reader in finding the judgments/rulings without much difficulty. The publication is aimed to provide guidance on the scheme of Advance Rulings under the Indian Income-tax Act and all the related laws and procedures related to this scheme since its inception. The book will cater to Indian Tax professionals with and also foreign investors who often file their questions to seek a ruling.

Features:

• Offers comprehensively analyses of various nuances of the subject of Advance Rulings under income tax
• Presents a lucid discussion on various aspects on which Advance Ruling are generally sought
• Includes comparative analysis of various provisions of domestic tax laws vis-à-vis relevant articles of tax treaties
• Incorporates all the rulings given by the Authority for Advance Rulings up to March 2010
• Encapsulates a comprehensive at-a-glance country-wide discussion of all the rulings at appropriate places
• Consists of a complete text of the rulings