Brief Review & Orientation of Indian Tax Law Books
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The launch of these two books by Dr Binoy
Gupta could not have been better timed .With finance Act just been enacted
it is the high time for every body to turn on to tax mode .Dr Binoy Gupta , former chief
Commissioner of Income Tax has proved in this field also like in so many
other areas that you don't need to sound heavy to author a law book .
Approach has been diametrically different from other authors
which has surely carved a niche for him . His simply approach made a concept like capital gain tax , FBT look so comprehensible that it send many CAs run for their money . In both these books there are a huge list of all possible questions or queries which are answered in so lucid manner that it would seem like things are being explained across the table . These are a must read for both ordinary tax payers and consultants to cleanse their concept on various issues. Price of both the books Rs 125 /- . Published by JBA Publishers . For ordering contact www.jba.in.
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FOREWORD TO ‘ARREST’ BY SH. O.P. GUPTA AND DR. BINOY GUPTA It gives me immense pleasure to introduce to the reader this valuable book on ‘Arrest’, co-authored by Sh. O.P. Gupta, Deputy Inspector General of Police, State Crime Records Bureau, West Bengal, and Dr. Binoy Gupta, recently retired as Chief Commissioner of Income Tax. Both Sh. O.P. Gupta and Dr. Binoy Gupta have extensive experience in their respective fields, and are ideally qualified to write a book of this nature. The law governing arrest is of vital importance to any free society. Indeed, the best and most effective safeguard against arbitrary and unlawful invasions of individual liberty, is an educated citizenry. As such, the great merit of this book is that it deals with the subject of arrest in a simple and straightforward manner. Laypersons reading it will obtain an accurate understanding of the duties of arresting authorities, the rights of citizens facing arrest, and the mechanisms for their enforcement. The authors have referred not just to the relevant statutory provisions, but also to landmark judgments of the Apex Court, and reports of the National Police Commission, thus making their coverage of this topic comprehensive. I have no doubt that this book will be of immense utility, not only to persons involved in the management of the criminal justice system, but also to the general reader. Justice Tarun Chatterjee |
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Shri Om Prakash Gupta is a
senior IPS officer alloted
to West Bengal Cadre. He is now posted as Deputy
Inspector General of Police, State Crime Records
Bureau, West Bengal. Prior to his present posting
d numerous field level postings including Kolkata
tropolitan Police. He also held some important sensitive
assignments including the Airport Security at Kolkata Airport. In the
initial years of his service career Shri Gupta had worked in the
Intelligence Branch as well as in the sub-divisions and districts
where he had the opportunity of working closely with other branches |
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Dr. Binoy Gupta joined the
Indian Revenue Service
in 1968. He did his Masters in Law from Madras
University and Ph.D. in Law from Bombay
University. He holds six P.G. Diplomas in varied
fields. He is an Associate Member of the Institute of Chartered
Secretaries and used to take classes for MBA & P.G. students in
Madras University. He has written numerous articles on subjects
ranging from medical to travels. He used to give regular talks on the
All India Radio, Madras. He is a keen photographer, too and has made
Television Programmes for UGC on Scuba Diving, Underwater
Photography, Basic Concepts of Income Tax (2 Parts) and Microwave
Cooking. The documentary on Scuba Diving was awarded a first
prize in sports category. He is the author of two books on Income Tax
'Income Tax for Salaried Class' and Income Tax for Business Class'
both published by MBD, the renowned publishers of New Delhi. |
LAW OF INTELLECTUAL PROPERTY: V. J. Taraporevala;
Pub. by author, Amalfi-B3, 15 L.D Ruparel Marg, Mumbai-400006. Rs. 450.
Over the last three decades, V. J. Taraporevala has written excellent commentaries on the laws of central excise and customs. As the world becomes increasingly flat, law of intellectual property has assumed great importance. In view of our obligations under the WTO and the TRIPS agreement, disputes between Indian and foreign companies on violation of patents, designs, trademarks and copyright are bound to increase. With 97 per cent of patents being held in the U.S. and the European Union, and multinational corporations accounting for 90 per cent of all products and technology patents, it is imperative for all concerned to get a working knowledge of this important branch. Therefore this book is most timely.
Provisions and case laws
It covers the law on four separate sub-branches: patents, trademarks, copyright and designs. In addition, he has also dealt with the Geographical Indications of Goods (Registration & Protection) Act, 1999. Taraporevala has dealt with all the four sub-branches in this 500-page book. Each chapter starts with a brief summary and then delves into the important provisions and case laws on that subject. Apart from the sub-branches, the author has also dealt with the common law remedies of passing off and has summarised several topics that are applicable to all the sub-branches. The author's research and industry are evident right through the book. It is, perhaps, the only book that has referred to the judgment of the Calcutta High Court in Dimminaco AG v Controller of Patents case that dealt with patents for living organisms. The sensational decision of the House of Lords in the Kirin-Amgen case finds mention in many places in the book.
The book is peppered with interesting anecdotes from modern developments, history and literature. Dickens, Garcia Gabriel Marquez and Asimov appear with striking revelations, all presented innovatively in the context of the law of intellectual property. The sale of Milton's "copyright" in Paradise Lost, the twist to the tale triggered by the drop of Desdemona's handkerchief, and the evolution of Hamlet into a masterpiece are all presented in a new light in the chapter on copyright. Gabriel Garcia Marquez's view on "originality" illustrates what proprietary rights mean to an author.
Sub-branches
The topic of subconscious copying assumes contemporary significance in the light of the recent debacle involving a Harvard sophomore. Trademark receives traditional treatment with ample explanation and illustrations on deceptive similarities. Passing off is dealt with separately, distinguishing the importance of this common law remedy with trademark infringements and explaining its application beyond trademarks.
The book is an excellent starting point for those who want to familiarise themselves with the intricacies of the law of intellectual property. Most of the important concepts have been covered precisely and lucidly, and the book discusses all the landmark cases. Thus, it doubles up as a handy ready reckoner. There was a great need for one book that gave a comprehensive summary of all the sub-branches of intellectual property. This book fulfils this need admirably. It deserves to be on the shelf of all practitioners and all large/medium business houses.
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Working With VAT Author: Kul Bhushan Publisher: Dorling Kindersley (India) Pvt Ltd Price: Rs 225
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SUKUMAR Mukhopadhyay's The Economics
of Value Added Tax: Theory & Practice from Centax Publications (centax@vsnl.com)
has a foreword by Parthasarathi Shome who extols the practical orientation of
the book.
The intro gives a macro picture of VAT. The author then discusses the `defects'
of Excise, Modvat, Cenvat, and sales tax.
The chapter on `Basic design of VAT' introduces readers to numerical examples,
and more such follow in the ensuing chapters. For instance, if input worth Rs
1 lakh is purchased and sales are Rs 2 lakh, and input tax rate is 4 per cent
while output tax rate is 10 per cent, what is the amount of VAT payable after
set off of input tax credit? The answer is Rs 16,000 (that is, 10 per cent of
Rs 2 lakh minus 4 per cent of Rs 1 lakh).
The essence of VAT is in providing set-off for the tax paid earlier, explains
Mukhopadhyay. "This is given effect through the concept of input tax credit/
rebate."
An essential value addition for the VAT-involved.
DIRECT TAXES READY RECKONER
WITH FREE TAX COMPUTATION & E-TDS ON CD
by
DR. VINOD K. SINGHANIA
v
For assessment years 2005-06 and
2006-07.
· Tax rates
·
Amendments at a glance with
illustrations.
·
Provisions of tax laws in
non-technical, simple and easy to understand language.
·
Tax tables (just refer to tax tables
and get tax payable instantly).
·
Charts and tables for easy and quick
reference.
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Numerous illustrations to calculate
tax liability.
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Hints for tax planning.
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Share quotations and rates of gold
and silver on April 1, 1981.
v
For preceding ten assessment
years (i.e., 1995-96 to 2004-05)
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Tax computation tables.
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Direct tax rates.
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Depreciation rates.
·
Gold and silver rates for the purpose
of wealth-tax.
·
Important provisions.
For
computing taxable income, tax thereon & for Filing Return for assessment year 2005-06
Ø
Just give the
desired details, Tax Computation on CD shall instantly calculate your taxable income and tax
thereon, Tax Computation on CD shall also generate Income-tax Return and Challan
duly filled with data.
Ø
Interactive filing of Annual &
Quarterly TDS Returns (Via Live Update)
Price : Rs.400
Edition : 2005
Service Tax Ready Reckoner
[Incorporating Notifications issued on 7th June'2005]
[As amended by Finance Act'2005]
By
V. S. Datey
About the Book
Nature of Service Tax
Service Provider
Service Receiver
Value of Taxable Service
Exemptions
Classification of Service
Cenvat and Service Tax
Procedures of Service Tax
Other Aspects of Service Tax
Export of Services
Import of Services
Services which are Taxable.
Edition : Fourth edition
Price: Rs.225
TAXMANN'S
SUPPLEMENT TO
INDIAN DOUBLE TAXATION AGREEMENTS
&
TAX LAWS
By
D. P. MITTAL
1. SINGAPORE - DOUBLE TAXATION AGREEMENT PROTOCOL
2. UPDATES IN COMMENTARY
ANTI-TREATY SHOPPING PROVISION - INDO -SINGAPORE TREATY
ANTI-TREATY SHOPPING PROVISION INDO-ARMENIA TREATY
PERMANENT ESTABLISHMENT - TREATY WITH USA
DIVIDENDS WITHHOLDING TAX - INDIA'S APPROACH
INTEREST - INDIAN'S APPROACH
INDEPENDENT PERSONAL SERVICES - INDIA'S APPROACH TO TAX TREATIES
STUDENTS AND APPRENTICES TREATIES - INDIA'S APPROACH
3. ADVANCE RULINGS [2004-2005]
4. COMPREHENSIVE AGREEMENTS - WITH RESPECT TO TAXES ON INCOME
ARMENIA
HUNGARY
MALAYSIA
PHILIPPINES
SINGAPORE
SLOVENIA
SUDAN
UGANDA
UPDATED TILL
AUGUST 2005
TAXMANN'S
GUIDE TO FRINGE BENEFIT TAX WITH CBDT'S EXPLANATORY NOTES
Edition: September 2005 edition
Price: Rs.325
ITH NEW TDS/TCS ANNUAL AND QUARTERLY RETURNS & NEW NSDSL VALIDATION
DR. VINOD K. SINGHANIA/ DR. KAPIL SINGHANIA
ABOUT THE BOOK
Price : Rs.1000
Edition : 2005-2006
DIRECT TAXES MANUAL
VOLUME 1 TO 3
Price : Rs.1750 (For a set of three volumes)
Edition : 2005
TAXMANN'S
Companies Act with SEBI Guidelines
Edition: July 2005
Price: Rs.290
TAXMANN'S
Companies Act with SEBI Guidelines
Edition: July 2005
Price: Rs.290
EMPLOYEES HOW TO SAVE INCOME-TAX
AS AMENDED BY FINANCE ACT, 2005
ABOUT THE BOOK
Price : Rs.225
Edition : Assessment years 2005-2006 & 2006-07
HANDS ON GUIDE TO SERVICE TAX
[Incorporating Notifications Issued on 7th June 2005]
[As amended by Finance Act, 2005]
By
J. K. Mittal
Edition : 2nd edition
Price: Rs.250
Mr. V S Datey B Tech (Hons), FCS, FICWA. |
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Central Excise by Mr. V S Datey B Tech (Hons), FCS, FICWA.
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Indirect taxes by Mr. V S Datey B Tech (Hons), FCS, FICWA.
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Cenvat Ready Reckoner by Mr. V S Datey B Tech (Hons), FCS, FICWA.
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Service Tax Ready Reckoner by Mr. V S Datey B Tech (Hons), FCS, FICWA.
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Fema Ready Reckoner by Mr. V S Datey B Tech (Hons), FCS, FICWA.
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Law relating to Foreign Exchange Management is covered in Foreign Exchange Management Act/numerous rules and regulations framed under the Act/Notifications issued by RBI/Central Government/circulars issued by RBI This Ready Reckoner explains the complete law relating to Foreign Exchange in a lucid, simple and non-legal language
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Customs Ready Reckoner by Mr. V S Datey B Tech (Hons), FCS, FICWA.
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Business and Corporate Laws by Mr. V S Datey B Tech (Hons), FCS, FICWA.
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