Description
Table of contents
Biographical note
User Reviews
This book is an easy reference and how to do guide for handling prosecution matters under the Income-tax Act, 1961. This book would be of immense help to Chartered Accountants and other tax practitioners who generally do not practice before the trial courts. It covers the journey of prosecution provisions and how it evolved over a period of time.
Key features of the book
• Contains detailed analysis of the offences which are subject matter of prosecution
• Step by Step guide to deal with tax prosecutions
• Complete discussion alongwith case laws on provisions dealing with tax prosecution
• Covers aspects of the Code of Criminal Procedure, 1973 vis-a-vis the Income Tax Act, 1961
• Includes provisions relating to Arrest and Bail under the GST
• Includes offences and prosecutions under the Black Money Act, 2015
This book is an easy reference and how to do guide for handling prosecution matters under the Income-tax Act, 1961. This book would be of immense help to Chartered Accountants and other tax practitioners who generally do not practice before the trial courts. It covers the journey of prosecution provisions and how it evolved over a period of time.
Key features of the book
• Contains detailed analysis of the offences which are subject matter of prosecution
• Step by Step guide to deal with tax prosecutions
• Complete discussion alongwith case laws on provisions dealing with tax prosecution
• Covers aspects of the Code of Criminal Procedure, 1973 vis-a-vis the Income Tax Act, 1961
• Includes provisions relating to Arrest and Bail under the GST
• Includes offences and prosecutions under the Black Money Act, 2015
Gagan Kumar is a commerce graduate from Delhi University, a member of the Bar Council of Delhi and a fellow of the Institute of Chartered Accountants of India.
Before establishing Krishnomics Legal, Gagan was the Principal Associate with Amarchand & Mangaldas (now known as Shardul Amarchand Mangaldas). He has also worked with KPMG and brings over two decades of experience.
Gagan specialises in tax and commercial litigation and has successfully represented various corporates before Supreme Court, High Courts, Tax Tribunals, District Courts, National Company Law Tribunals, and various Consumer Forums.
He is also a Senior Panel Counsel representing the Union of India before the Delhi High Court.
He has also appeared before the Permanent Court of Arbitration, Hague as an expert witness.
Over the years, Gagan has also advised several domestic and international companies, private equity funds as well as various not-for-profit organisations on issues relating to Corporate Tax, Transfer Pricing, Mergers and Restructurings, Tax Prosecution, Goods and Service Tax (GST), Value Added Tax (VAT), Central Excise, Custom, Service Tax, and regulatory laws like FEMA and FCRA etc.