TAXATION OF CAPITAL GAINS -VIRTUAL BOOK BY TAXMANN : S KRISHNAN

This book provides an in-depth, thorough & chapter-wise analysis of each aspect of capital gains, with the help of ‘relevant’ judicial pronouncements, Circulars & Notifications, illustrations, etc. The book aims to enable professionals for the following:

• Understand various concepts/issues on capital gain
• Guidance on following the proper procedure in reporting the correct income

The Present Publication is the 12th Edition and has been amended by the Finance Act 2023. This book is authored by CA S. Krishnan with the following noteworthy features:

• [Exhaustive Analysis on Tax Planning within the Four Corners of the Law] based on the family settlement and arrangement. Included in the discussion are two similar judgments rendered by the ITAT Chennai wherein it has been held that family settlement/ arrangement can be extended to companies also
• [Pros & Cons of Exemption Claims made u/s 54, 54B and 54F] for the investment made in the name of relatives from funds emanating out of transfer of capital asset
• [Covering Taxability in Dissolution or Reconstitution of Firm] post-2021 amendments to section 45 and other related sections with well-laid examples. Included in the discussion is the important decision of the Hon’ble Supreme Court in the case of CIT v. Mansukh Dyeing and Printing Mills [2022] 145 taxmann.com 151 (SC)
• [Transfer of Capital Assets w.r.t. NRIs] It explains the procedure to be adopted in such cases with the help of case laws
• [Discussion on Various Provisions of RFCTLARR Act 2013] It also analyzes the various provisions of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act 2013
• [
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