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Keywords Title Authors Select Author . A.K Majumdar , Dr. G.K Kapoor A.M.Chakraborti A.N. Shanbhag & Sandeep Shanbhag Aavantika Kakkar Abhijit Das Abhishek A Rastogi & Aditya Kumar Abhishek A. Rastogi Abhishek Sharma Acharya N.K Ahuja & Gupta Aiyar & Aiyar Ajay Gupta Ajay Goel / Alka Goel Albert Jan van den Berg Amardeep Dhamija. Amardeep S. Dhamija. Anand & Iyers Anands Anil R. Dave Anil Sachedeva Arif Ahmed & Veena Hingarh Arthur Best Arun Chatterjee Arun Kr. Agarwal Aruna Jha Arvid S.Sarkar Ashhok Saxena Ashish Kr. Mukhopadhayaya Ashoke. P Ashwinie Bansal Ashwinie Kumar Bansal Asia Law House Asim Pandya Avaantika Kakkar B L Arora B N Gururaj B R Atre B.B LAL / N. VASHISHT B.B Panda B.J Thapar B.K. Diwan & Sanjay Mehtani B.Maliks B.N Mehrotras B.P Dhanuka & Pankaj Dhanuka B.Saravana Prasath B.Singh Barry J. Epstein , Eva K.Jermakowicz Barry Larking , IBFD, Netherland Bharat Bhashyam & Adiga Bhattacharjees Bhupendra Yadav & Ritwick Dutta Bill D. Jarnagin, Ph.D.,CPA Bimal R. Bhatt. Bomi F Daruwala Book Corporation Brian J. Arnold, Michael J. Mclntyre C A Suman Mundhra / Ashok Mundhra C. Parthasarathy, Dr. Sanjiv Agarwal. C.A, Harish A. Mehta C.D.Field C.M. Bindal & P.K.Mittal. C.Vasanta Madhavi C.Vidyadhar Bhatt CA Kirit S. sanghvi CA Krit S. Sanghvi CA Mukesh Saraf CA Naveen Wadha CA Sandeep Choudhary. CA Sushil Goyal CA Uttam Prakash Agarwal CA,Ashok Batra CA,Suman Mundhra CA. H.C. GUPTA,CA. T.H. GUPTA CA KUKU SONE CA. H.C. GUPTA,CA. T.H. GUPTA. CA. Nitant P. Trilokekar CA. Pradip R. Shah CA. RAJ KUMAR CA. Rishabh Pugalia CA.Manish K. Bumb CCH (Wolters Kluwer) CCH Editorial Staff Publication Centax Publication Centax Publications Pvt. Ltd. Chaudhary & Chaturvedi Chetan Dalal Chinnsamy Ganesan CLA CLI CMA Manas kumar Thakur CMA Manas kumar Thakur/CMA Mrityunjay Acharjee Colin Drury Current Tax Reporter Cynosure Technologies Pvt. Ltd. D. Varadarajan D.D Seths D.D. Mukherjee. D.G Sharma D.G Sharma / Srinivasan Anand G. D.K Sharma D.K.Tejwani & Suresh Agarwal D.N Sen D.P Gupta & R.K Gupta D.P Gupta , R.P Gupta D.P Mittal D.P. Gupta & R.K. Gupta D.S Rawat D.S Rawat , R. C. Bhatt D.S.R Krishnamurti D.T. Khilnani D.T.Khilnani. Damini Marwah. Deepak Jain , N. P. Jain Deepak Tandon Dewan V.K Dhankhar Dhruba Duttachowdhury DLH Dolphy Dsouza Donna Leigh Kile Donoughs Dr Durga Das Basu Dr. A. L. Saini Dr. A.L. Saini Dr. Abha Mittal Dr. Archana Sinha Dr. Arijit Pasayat Dr. Ashok Sehgal Dr. Ashok Soni Dr. C K Shah and Dr. Ravi Sharma Dr. C.H. Sengupta Dr. D K Jain Dr. D K Jain & Abha Jaiswal Dr. Deepak Sehgal , Dr. Ashok Sehgal Dr. Girish Ahuja & Dr. Ravi Gupta Dr. J.C. verma Dr. J.C. Verma. Revised by Dr.Sanjeev Kumar Dr. J.K Thukral Dr. J.N. Barowalia Dr. K R Chandrarte Dr. K.N Chaturvedi Dr. Kapil Singhania Dr. L. K Shukla Dr. Mohammed Zaheeruddin Dr. N. Maheshwara Swamy Dr. N.M. Swamy Dr. Neeru Bharihoke Dr. Neeru Vasishth Dr. Niraj Kumar Dr. R.K Verma Dr. S.R Mynoni Dr. S.R. Myneni Dr. Sanjeev Kumar Dr. Sanjeev Singhal Dr. Sanjeev Singhal & C.A. Krishan Kant Tulshan Dr. Sushila Madan Dr. V Gaurishanker Dr. V.K Agarwal Dr. V.K. Agarwal Dr. Vikas Vashishth Dr. Vinod K. Singhania , Dr. Kapil Singhania Dr. Vinod K. Singhania , Dr. Monica Singhania Dr. Vinod K. Singhania , Srinivasan Anand G. Dr. Vinod Kumar Singhania Dr.C.K Shah & Dr.Ravi Sharma Dr.C.L Bansal Dr.Deepak Sehgal Dr.G.K Kapoor Dr.Girish Ahuja & Dr. Ravi Gupta Dr.J.K.Thukral Dr.J.P Sharma Dr.Jyoti Rattan Dr.K.K.Chandratre Dr.K.R Chandratre Dr.Monica Singhania Dr.Neeru Vasisth & Dr.Namita Rajput Dr.S. Kannan Dr.Sushila Madan / Khyati Popli Shrivvastava Dr.Tijender Singh Rawal Dr.Vinod K. Singhania , Dr. Kapil Singhania Er. S.C. Basu Roy Faculty Team G. Sarangi G.L Verma G.L. Verma G.S GopalaKrishnan G.S Srivastava G.S. Sidhu G.Saimukundhan, G.Sekar, B.Saravana Prasath G.Sekar G.Sekar, B.Saravana Prasath G.Sekar, B.Saravana Prasath, G.Saimukundhan G.Sekar, B.Saravana Prasath, N.R.Govindarajan Gaurav Mehta Gaurs George Koshi George Koshi / V.K Subramani Global Data Services of India Ltd. Gregory A. Stobbs Gurbax Singh Gurukripas Faculty Team H.Beverly H.P.S. Pahwa H.R. Ranina. H.S Gours Haim Levy Hari Om Jindal Hitendra Mehta Horwath International I.C Jain ILH India Law House Indian Institute of Banking & Finance Indira Maheshwari Institute of Compant Secretaries of India International Accounting Standards Board Iyengar Iyers J.K. Mittal J.L Dhar J.P Agarwalla J.P Aggarwala James T. Perry , Gary P. Schneider John N. Ferdico Julian D M Lew, Loukas A Mistelis, Stefan M kroll Justice P.C Narayanas Justice A.S. Anand Justice Arun Kr. Bhattacharya Justice Ashok A. Desai Justice B L Hansaria Justice K.A. Abdul Gafoor Justice Karim Fazal Justice P.S. Narayana Justice Ranganath Mishra Justice Ranganath Mishra & Dr. Ashok Soni Justice Ranganath Misra & A.S. Arora Justice Y.K Sadharwal K M Ghosh & Dr. K R Chandrarte K S Ravi Shankar & M N Hiregange K V Shanbhogue K V Shanbhogue & Dr. D K Jain K Vijay Kumar K. Hyder Vali K. Mohan Chandran K. Panduranga Rao K.D. Gaur K.G. Maheshwari K.H Kaji K.K Agarwal K.K Saxena K.R. Sampath. K.Vaitheeswaran Kalyan Sengupta Kamal Garg Kamal Garg CA Kanhaiyalal Sharma Kankara Kanu Doshi, Yogesh Ashar. Karkara Kaushik D. Shah Krishnamurthy S. Aiyar Krishnan & Parthasarathy L.N. Kumar Lal Lyons M. B. Gopalan M. Narashima Reddy M.B. Gopalan, M.B. Raghavan M.I. Mahajan M.K Agarwal M.L Upadhayaya M.P Singh M.P Vijay Kumar M.P. JAIN M.R Umarji M.R. Umarji M.S Ansari Madhukar N. Hiregange, Rajesh Kumar T.R., & Sudhir Madhukar N. Hiregange, Srikantha T. Rao & Vinay K Madhusudan Agarwal Mahendra B. Gabhawala , Aprameya M. Gabhawala Mahendra K Bajpai Mahendra K. Bajpai Mahesh Maheshwari Malik & Manchandas Maliks Manchandas Manjit Singh Chahal Manjit Singh Chahal , Indira Maheshwari Manoj Fogla Mantha Ramamurti,s Manupatra Mauro Rubino - Sammartano Michael A. Epstein Michael A. Epstein, Frank L. Politano Michael Lang,EVA Burgstaller,Katharina Haslinger Michael Lang,WalterLoukota,Markus Stefaner(EDS) Michael Lang/ Pasquale Pistone/ Josef Schuch / Cla Mohan R. Lavi Monica Boos Moores Mr. Justice Doraiswamy Raju,Former Judge Mr. Justice S.N Phukan Former Judge Mrugesh Shah Mukesh M. Patel Mukesh Saraf Munish Bhandari N R Moorthy & R N Bansal N.M. Ranka N.R.Govindarajan, G.Sekar, B.Saravana Prasath N.S Bindras N.S Toor Narayan Jain & Dilip Loyalka Naresh Vaid Naval Bhatias Neelam Alwin George Neeru Agnihotri Nirupama Sekar, G.Sekar, B.Saravana Prasath Nishith Desai Nishith Desai Associates Noshir M. Lam, Mayur B. Nayak, TarunKumar G. Singh O.S. Bajpai Om Prakash Aggarwala P L Subramaniam P. Dhanuka & Pankaj Dhanuka P. Purushotham, P.R. Subramanian. P.Basu P.D.T Achary P.D.T. Achary P.K. Das P.R Khanna P.S Atiyah , John N. Adams , Hector Macqueen P.S Kaicker P.V Rama Rajus P.Veera Reddy Padala Rama Reddy , Padala Srinivas Reddy Partho Sarkar Paul Goldstein Planning Commission, Govt. of India Pradeep K Mittal, Dr. Sanjeev Kumar & S. Koley. Prakash Pandya & R.Bala Krishnan Pramod Kumar Rai Pranjal B. DeshPande Prem J. Bhutani PremMohan M.Salwan Pricewaterhouse Coopers Princeps Prof. C.L. Anand Prof. Dr. Klaus Vogel Prof. Jawahar Lal Prof. Rajesh Tayal Prof.(Dr.) S.V Joga Rao PROFESSIONAL R. Rangarajan R. S. Doiphode R.A.Dhruv R.Balakrishanan R.C Bhatt R.C Kholi R.K Patodia R.K. Garg R.K. Jain R.M Sahai R.P. Rustagi R.R. Beedu. R.S Arora R.S Doihode Radhakishan Rawal Radhika Suri Foreword By Justice D.K Jain Raj Kumar Gupta & Sunil Kumar Gupta Rajat Mohan Rajesh Gupta Rajesh Kadakia & Nilsh Modi Rajkumar S. Adukia RAM KR. GUPTA/SUNIL KR GUPTA Ramanatha P. Aiyar Ramesh C Sharma Ramesh Kr. Patodia Rameshwar Dial & Adarsh Ranganath Mishra & A.S A . S . Arora Ranganath Mishra & A.S. Arora Ravi M. Kishore Ravi Puliani & Mahesh Puliani Revised by C K Thakker Revised By S. Rajaratnam Ritika Garg , Bharat Agarwala Rohini Aggarawal Roy Rohatgi Ruzbeh J. Bodhanwala S C Banerjee S D Bala, M P Vijayakumar S S Lal S. Balasubramanian S.C Bihari S.D Sharma S.D. Bala S.D. Israni S.D. Puri S.D. Puri, Sundeep Puri S.K Chatterjee S.N Bidani, P.K Mita , Pramod Kumar S.N Gupta S.N Katju S.N Sharma S.N. Gupta S.N.L Agarwal S.N.L Agarwal,Usha Agarwal, Prabhat Agarwal S.P. Bhatnagar S.Rajaratnam, B.V. Venkataramaiah. S.Rajaratnam, M.Natarajan, C.P.Thangaraj. S.Rajaratnam. S.Ramanujam S.Rows S.S Gupta S.S Mishra Samir S. Mogul Sandeep Bhalla Sandeep Sheshmal Jain Sanjay Mundhra & Suman Mundhra Sanjay Mundhra , Samta Rajgarhia Sanjay Mundhra Suman Mundhra Anand Ghandhi Sanjeev Kumar Sanjeev Saxena Sanjiv Agarwal, Pawan Kumar Vijay & Manisha Bapna Sanjiv Agarwal. Seth & Capoors SHIAVUX MISTRY. ShibShankar Sarkar Shiva Kant Jha , Cheif Commissioner of Income Tax Shri Maheshwari Shruti A Desai Sima Majumdar Snow White Sofia Goel & Archana Jain Srikantha T.Rao & Vinay K.V Srikumar Banerjee Srikumar Banerjee, FCA Srinivas Madhav Srinivasan Anand G. sS.N. Gupta Stephen Moore Subhash C. Jain Sudhan D. Yardi, Vishwanatha S. Prabhu, A.J. Prasa Sudhir Malik Sujata Garg Sumeet Kachawaha & Dhamendra Rautary Sumit Chugh & Pankaj Ghai Sumit Jain Sunil B. Gabhawalla SUNIL DIGHE Suresh T. Vishwanathan Sushan Kunjuraman Swapna Ray Sweet & Maxwell, UK T. Gunasekaran T. N. Manoharan T.K.A Padmanabhan T.N.Manoharan, GR Hari T.P Ghosh T.P Mukherjee T.R Ramamurthy T.R Rustagi T.R. Deasi T.R. Deasi & R.K. Desai T.R. Ramamurthy Tapan Jindal Taxation TaxLaws Taxmann THAKUR SHAILENDRA NATH Timir Baran Chatterjee Universal Upendra Prasad V K Puri V K Puri & Ankit Jain V. raghuraman & M N Hiregange V. Rama Rao V.K. Garg V.K. Garg & Praveen Nigam V.K. KHARBANDA V.K.S. Chaudhary V.Pattabhi Ram, S.D.Bala V.S Datey V.S Datey,Srinivasan Anand G., M.B Gabhawala, Apra V.S. Vadivel V.S.Wahi V.Sithapathy & RamaDevi R. Iyer Varun Jain Vasishth & Rajput Vedula Jagannadha Raos Veena Hingarh, Arif Ahmed , Krishanu Bhattacharya Veronica Poole & Andrew Spooner Vijay K. Agarwal Vikash Vashishth. Vivek Sadashiv Dhamankar Vivek Sadashiv Dhamankar , Sandeep Seshmal Jain Webtel Electrosoft (P) Ltd William Statsky Woodroffe & Ameer Ali Yang-Ching Chao, Gee San, Changfa Lo, Jiming Ho Yetukuri Venkateshwara Rao Publisher Select Publisher TAXMANN Snow White Bharat Law House Book Corporation Universal C.Sitaraman & Co. India Law House Nabhi Publication Delhi Law House Centax Publications Pvt. Ltd. Manupatra Current Tax Reporter CCH(Wolters Kluwer) SkyLark Publications Butterworths - Lexis Nexis Company Law Institute of India Pvt. Ltd Corporate Law Advisor Taxation TaxLaws Online.Com JBA Asia Law House Webtel Electrosoft (P) Ltd. Cynosure Technologies Ltd. Wiley PROFESSIONAL Bahri Brothers Snow White Publications Pvt. Ltd Bharat Universal Law Publishing Commercial Law Publisher Legal Matrix Pub. I.K. International Publishing House Pvt. Ltd. SMART TEACH CA Dey Book Concern Law Publishing House Ashoka Law Publishers Edzonex Technologies Pvt. Ltd. C A Suman Mundhra / Ashok Mundhra Edition ISBN