Corporate tax planning and business tax procedures with case studies

Table of Contents: 1. Law of income-tax in brief 2. Tax planning, tax management, tax avoidance and tax evasion 3. Definitions 4. Residential status and tax incidence 5. Taxation of companies 6. Tax planning with reference to new business - location of a business 7. Tax planning with reference to new business - nature of business 8. Tax planning with reference to new business - form of organisation 9. Tax planning with reference to financial management decisions 10. Tax planning with reference to managerial decisions 11. Tax planning in respect of employees' remuneration 12. Tax planning with reference to sale of scientific research assets 13. Tax planning with reference to receipt of insurance compensation 14. Tax planning with reference to distribution of assets by companies in liquidation 15. Tax planning in respect of non-resident 16. Double taxation relief 17. Transfer pricing 18. Advance ruling for non-residents 19. Restructuring business 20. Amalgamation 21. Demerger 22. Conversion of sole proprietary business or firm into company 23. Slump sale 24. Transfer of assets between holding and subsidiary companies 25. Conversion of company into limited liability partnership 26. Advance payment of tax 27. Deduction/collection of tax at source and e-tds return 28. Interest payable by assessee/government 29. Refund of excess payments 30. Return/assessment of income 31. Appeals, revisions, references 32. Penalties and prosecutions 33. Settlement commission and dispute resolution committee 34. Search, seizure and assessment