This handbook is an exhaustive guide to the law of evidence and cross-examination, specifically for tax and allied laws, featuring a practical Q&A format that spans a broad spectrum of tax-related statutes. Organised into fifteen detailed chapters, it addresses both procedural and evidentiary aspects, from basic concepts in the Income-tax Act 1961 to complex issues in international taxation and transfer pricing. The book also covers indirect tax proceedings under various acts such as the GST and Customs Act and new criminal law frameworks introduced by the Bharatiya Nyaya Sanhita, Bharatiya Sakshya Adhiniyam, 2023 and related legislations.
The handbook provides a comprehensive overview of managing Micro, Small, and Medium Enterprises (MSMEs) in India, highlighting the regulatory, financial, and operational frameworks emphasising legal compliance, including Section 43B(h) of the Income-tax Act. It offers practical insights into the benefits of Udyam registration, legal classifications, and access to specific funds and schemes like MUDRA, facilitating the optimization of business operations. Furthermore, the book discusses the importance of timely payments to suppliers. It outlines various legal forms MSMEs can adopt, ensuring entrepreneurs are well-equipped to navigate the complexities of running an MSME.
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