{"title":"Professional Books","description":"","products":[{"product_id":"company-law-procedures","title":"Company Law Procedures - Eighth Edition, 2026","description":"\u003cp\u003eThe book aims to provide all the relevant procedures under Company Law alongwith draft resolutions in a single volume.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eThe book has been divided into the following three divisions:\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eDivision-I: \u003c\/strong\u003eContains Company Law Procedures divided into following heads:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eApplicable Section(s) of the Companies Act, 2013\u003c\/li\u003e\n\u003cli\u003eApplicable Company Rule(s)\u003c\/li\u003e\n\u003cli\u003eApplicable Regulation(s) in case of listed company – SEBI (LODR) Regulations, 2015\u003c\/li\u003e\n\u003cli\u003eSynopsis (giving background of the section of the Companies Act, 2013)\u003c\/li\u003e\n\u003cli\u003eProcedure (step by step, including various Government approvals and filing of Forms, etc.)\u003c\/li\u003e\n\u003cli\u003eCompliance by a listed company in accordance with SEBI (LODR) Regulations, 2015\u003c\/li\u003e\n\u003cli\u003eDraft Board resolutions\u003c\/li\u003e\n\u003cli\u003eDraft General Meeting resolutions (Special\/Ordinary resolution)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cstrong\u003eDivision-II: \u003c\/strong\u003eContains updated Company Rules with List of Forms as issued by the Ministry of Corporate Affairs from time to time and\/or which are referred under various procedures of the Book.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eDivision-III:\u003c\/strong\u003e Contains updated SEBI (LODR) Regulations, 2015.\u003c\/p\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48510309204187,"sku":null,"price":2996.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/CLP3.jpg?v=1775721176"},{"product_id":"all-india-bar-examination-aibe-bare-acts-combo-without-notes-set-of-25-books","title":"All India Bar Examination (AIBE) Bare Acts Combo Without Notes (Set of 25 Books)","description":"\u003cp\u003eThis \u003cstrong\u003e2026 Edition of Legal matrix publications Set of 25 Bare Acts (Without Notes)\u003c\/strong\u003e is specially published for the All India Bar Examination.\u003c\/p\u003e\n\u003cp\u003eIn accordance with the Bar Council of India notification dated 10-02-2026, for the examination scheduled on 7th June, 2026. It serves as a comprehensive and authoritative statutory resource for AIBE aspirants, law students, academicians, and legal professionals seeking accurate legislative texts for examination and reference purposes. \u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003eThe set contains the bare text of the law—precisely as enacted—without commentary or interpretation, ensuring strict compliance with AIBE requirements. Covering a total of 50 Acts across 25 carefully selected Bare Acts. \u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003eThis set is particularly suitable for: \u003cbr\u003e- AIBE XXI candidates requiring statutorily accurate Bare Acts (without notes)\u003cbr\u003e- Law students seeking a reliable academic reference\u003cbr\u003e- Legal practitioners and litigators preparing for court practice\u003cbr\u003e- Judicial service aspirants requiring updated central legislations\u003cbr\u003e- Law libraries and institutions maintaining current statutory collections \u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003eWhether used inside the examination hall or as a dependable legal reference in professional practice, this 2026 edition delivers the full legislative authority of the prescribed Bare Acts for the All India Bar Examination. \u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eLIST OF BAREFACTS:\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eThe Bharatiya Sakshya Adhiniyam, 2023\u003c\/li\u003e\n\u003cli\u003eThe Bharatiya Nagarik Suraksha Sanhita, 2023\u003c\/li\u003e\n\u003cli\u003eThe Bharatiya Nyaya Sanhita, 2023\u003c\/li\u003e\n\u003cli\u003eThe Constitution of India\u003c\/li\u003e\n\u003cli\u003eThe Code of Civil Procedure, 1908\u003c\/li\u003e\n\u003cli\u003eThe Code of Criminal Procedure, 1973\u003c\/li\u003e\n\u003cli\u003eThe Indian Penal Code, 1860\u003c\/li\u003e\n\u003cli\u003eThe Indian Evidence Act, 1872\u003c\/li\u003e\n\u003cli\u003eThe Indian Contract Act, 1872\u003c\/li\u003e\n\u003cli\u003eThe Transfer of Property Act, 1882\u003c\/li\u003e\n\u003cli\u003eThe Specific Relief Act, 1963\u003c\/li\u003e\n\u003cli\u003eThe Limitation Act, 1963\u003c\/li\u003e\n\u003cli\u003eThe Companies Act, 2013\u003c\/li\u003e\n\u003cli\u003eThe Advocates Act, 1961 \u003c\/li\u003e\n\u003cli\u003eThe Arbitration and Conciliation Act, 1996\u003c\/li\u003e\n\u003cli\u003eThe Administrative Tribunals Act, 1985\u003c\/li\u003e\n\u003cli\u003eThe Negotiable Instruments Act, 1881\u003c\/li\u003e\n\u003cli\u003eThe Consumer Protection Act, 2019\u003c\/li\u003e\n\u003cli\u003eThe Motor Vehicles Act, 1988\u003c\/li\u003e\n\u003cli\u003eThe Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013\u003c\/li\u003e\n\u003cli\u003eFamily Laws (Hindu \u0026amp; Muslim Laws)\u003c\/li\u003e\n\u003cli\u003eEnvironment Laws\u003c\/li\u003e\n\u003cli\u003eIntellectual Property Laws\u003c\/li\u003e\n\u003cli\u003eCyber Law (Information Technology Act, 2000)\u003c\/li\u003e\n\u003cli\u003eLabour \u0026amp; Industrial Laws \u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48514263318747,"sku":null,"price":2200.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/LMPposter_page-0001.jpg?v=1774527389"},{"product_id":"concise-commentary-on-income-tax-act-2025","title":"Concise Commentary On Income Tax Act, 2025","description":"\u003cp\u003e\u003cmeta charset=\"utf-8\"\u003eA comprehensive and practical guide to the Income Tax Act, 2025, covering statutory provisions, concise commentary, rules, case laws, and key circulars in a structured format. Designed for easy understanding, it connects legal provisions with real-world application and judicial interpretation.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eKey Features:\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cstrong data-start=\"644\" data-end=\"664\"\u003eUpdated Bare Act\u003c\/strong\u003e as amended by Finance Act, 2026\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong data-start=\"704\" data-end=\"726\"\u003eConcise Commentary\u003c\/strong\u003e for quick and clear understanding\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong data-start=\"768\" data-end=\"796\"\u003eApplicable Rules \u0026amp; Forms\u003c\/strong\u003e aligned with Income Tax Rules, 1962\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong data-start=\"840\" data-end=\"863\"\u003eImportant Case Laws\u003c\/strong\u003e explained in simple and practical terms\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong data-start=\"911\" data-end=\"948\"\u003eGist of Circulars \u0026amp; Notifications\u003c\/strong\u003e for better interpretation\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong data-start=\"982\" data-end=\"1001\"\u003eEasy Navigation\u003c\/strong\u003e with structured headings and sub-headings\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong data-start=\"1051\" data-end=\"1072\"\u003eComparative Notes\u003c\/strong\u003e with the Income Tax Act, 1961\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48580967891163,"sku":null,"price":2095.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/03.FRONT-COVER_ConciseCommentaryonIncomeTaxAct_2025_FINAL.jpg?v=1775720362"},{"product_id":"guide-to-companies-act-2013","title":"Guide to Companies, Act 2013","description":"\u003cp\u003e\u003cmeta charset=\"utf-8\"\u003eA concise and easy-to-understand commentary on the Companies Act, 2013 (as amended in 2020), presented in a structured, section-wise format. The book includes guide notes, relevant rules, SEBI regulations, and case laws, making it a practical reference for both professionals and students.\u003c\/p\u003e\n\u003cdiv class=\"zw-line-div\"\u003e\n\u003cdiv class=\"zw-line-content\"\u003e\u003cstrong\u003e\u003cspan data-text-len=\"50\" class=\"zw-portion zw-text-portion\"\u003eKey Features:\u003c\/span\u003e\u003c\/strong\u003e\u003c\/div\u003e\n\u003cdiv class=\"zw-line-content\"\u003e\n\u003cul\u003e\n\u003cli\u003eSection-wise commentary presented in easy bullet format\u003c\/li\u003e\n\u003cli\u003e‘Guide Notes’ including overview, rules, and relevant regulations\u003c\/li\u003e\n\u003cli\u003eCoverage of SEBI (LODR) Regulations, 2015 where applicable\u003c\/li\u003e\n\u003cli\u003eReference to circulars, clarifications, and judicial pronouncements\u003c\/li\u003e\n\u003cli\u003eInclusion of analogous provisions from Companies Act, 1956\u003c\/li\u003e\n\u003cli\u003eTable of cases for quick legal reference\u003c\/li\u003e\n\u003cli\u003eUser-friendly subject index for easy navigation\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48580975198427,"sku":null,"price":2995.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/c519d72d-a2a0-45ee-a988-50f21ce16148.jpg?v=1775720572"},{"product_id":"limited-liability-partnership","title":"LIMITED LIABILITY PARTNERSHIP","description":"\u003cp\u003e\u003cspan\u003eHIGHLIGHTS OF THE BOOK\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eSECTION I - GENERAL\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eChapter 1 Objects and Reasons for Limited Liability Partnership\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 2 Limited Liability Partnerships World Wide\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 3 Limited Liability Partnership Background in India\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 4 Salient Features of Limited Liability Partnership\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 5 Meaning and Nature of Limited Liability Partnership\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 6 Small Limited Liability Partnership\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 7 Importance of LLP after Companies Act, 2013\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eSECTION II - INCORPORATION\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 8 Incorporation of Limited Liability Partnership\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 9 Change of Name of LLP\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 10 Registered Office\/Other Office of a LLP and its Change\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 11 Limited Liability Partnership Agreements\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 12 Partners of Limited Liability Partnership\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 13 Number of Partners in Limited Liability Partnership\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 14 Designated Partners\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eSECTION III - CONVERSION\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 15 Conversion of Partnership Firm into LLP\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 16 Conversion of Private Company into LLP\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 17 Conversion of Unlisted Public Company into LLP\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 18 Conversion of Professional Firms into LLP\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 19 Conversion of LLP into Company\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eSECTION IV - ADMINISTRATION AND MANAGEMENT\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 20 Contribution\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 21 Foreign Direct Investment (FDI) in LLP\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 22 Extent of Liability\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 23 Significant Beneficial Ownership Compliances\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 24 Investigation\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 25 Compromise, Arrangement or Reconstruction\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eSECTION V - ACCOUNTS AND AUDIT\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 26 Accounts and Returns\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 27 Applicability of Accounting Standards\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 28 Assignment and Transfer of Partnership Rights\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 29 Destruction of Old Records by Registrar\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 30 Electronic Filing of Documents\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 31 Forms to be certified by Professionals\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 32 Audit of LLP\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eSECTION VI - TAXATION\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 33 Basic Taxation Aspects of LLP\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 34 Residential Status of LLP\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 35 Tax Rates of LLP\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 36 Remuneration to Partners\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 37 Interest on Partners' Contribution\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 38 Taxation of Introduction and Withdrawal of Assets by Partners\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 39 Computation of Taxable Income and ITR of Limited Liability Partnership\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 40 Taxation of conversion of Firms into Limited Liability Partnership\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 41 Taxation of conversion of Limited Liability Partnership into Company\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 42 Taxation of conversion of Companies into Limited Liability Partnership\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 43 Taxability of Amounts received by Partners from LLP\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 44 Liability of partners for tax dues in case of liquidation\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 45 Other tax compliances\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eVII - WINDING UP \u0026amp; DISSOLUTION\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 46 Winding up and Dissolution\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eSECTION VIII - MISCELLANEOUS\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 47 Payment of Fees\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 48 Penalties, Fine and Prosecution\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 49 Other matters related to LLP\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 50 Forms under LLP\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 51 Foreign Limited Liability Partnerships\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 52 Provisions of Companies Act 2013 made applicable to LLP\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 53 Comparison of Limited Liability Partnership with Firm\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChapter 54 Simultaneous Comparison of Limited Liability Partnership with Company and Partnership Firm\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eSECTION IX - ANNEXURES\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eAnnexure 1 Limited Liability Partnership Act, 2008\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eAnnexure 2 The Limited Liability Partnership Rules, 2009\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eAnnexure 3 The Limited Liability Partnership (Winding Up and Dissolution) Rules, 2012\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eAnnexure 4 Limited Liability Partnership (Significant Beneficial Owners) Rules, 2023\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eAnnexure 5 Draft LLP Agreements\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eAnnexure 6 Relevant Extracts of Provisions of Income-tax Act, 1961\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eAnnexure 7 Relevant Extracts of Income-tax Act, 2025\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eAnnexure 8 Relevant Extracts of Companies Act, 2013 and Rules\u003c\/span\u003e\u003c\/p\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48741407359195,"sku":null,"price":2495.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/llp.jpg?v=1777875841"},{"product_id":"income-tax-act-2025","title":"INCOME TAX ACT 2025","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eIncome-Tax Act 2025\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e is the definitive, fully annotated text of India's landmark Income-tax Act 2025—the successor legislation to the Income-tax Act 1961—as further amended by the Finance Act 2026. This is Taxmann's flagship publication, now in its 73\u003csup\u003erd\u003c\/sup\u003e Edition, and represents over six decades of unbroken editorial continuity.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe Income-tax Act 2025 is the most consequential restructuring of Indian direct tax law in over six decades. It repeals and replaces the Income-tax Act, 1961—consolidating, rationalising, and renumbering an entire body of law that had accumulated across nearly 300 amendments and countless provisos, explanations, and sub-clauses over 60 years. The 2025 Act restructures 298 sections of the old law into 535+ sections across 22 chapters, introducing logical sub-sectioning, tabular presentation of rates and conditions, cleaner definitional architecture, and a new concept of ‘tax year’ to replace the old ‘previous year\/assessment year’ framework.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eWith over 1,500 pages, including five legislative instruments, three cross-reference tables, associated law provisions, and a comprehensive subject index—all centred around a fully annotated statutory text—this volume stands as the definitive single-volume reference on the Income-tax Act, 2025 for the Indian legal and tax community.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis publication serves the full spectrum of India's direct tax constituency:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003ePractising Professionals\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e— Chartered accountants, tax advocates, and consultants who need an annotation-rich, always-updated primary text for daily advisory, compliance, and litigation work. 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Datey is India's most trusted and comprehensive single-volume reference on the Goods and Services Tax regime—now in its 29\u003csup\u003eth\u003c\/sup\u003e Edition, fully updated to incorporate all amendments made by the Finance Act 2026. The book covers every dimension of the tax: conceptual foundations, charging provisions, sector-specific compliance, administrative procedures, enforcement, and the full appeals hierarchy.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe distinguishing character of this work is that it is simultaneously legislative and practical. The author does not merely restate statute, he explains it, critiques it where it is absurd or anomalous, traces its evolution, and anchors it in the reality of how it is applied in trade and litigation. 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The 2026 Edition presents a complete judicial record of income-tax case law reported during 2025, covering decisions up to date and consolidating 3,550+ reported rulings across courts and tribunals. This publication is a pure judicial digest, editorially designed to answer one core professional requirement:\u003c\/p\u003e\n\u003cp\u003e\u003cem\u003eWhat has the judiciary held on a given income-tax provision or issue during the year—and how can that holding be reliably cited and applied?\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003eTo serve this objective, the Digest is structured as a two-volume set, separating binding and persuasive court precedents from high-density tribunal jurisprudence, while maintaining a unified, section-wise and issue-wise research methodology across both volumes.\u003c\/p\u003e\n\u003cp\u003eThis publication is indispensable for professionals who work with case law as a daily decision-making tool, including:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eTax Litigators \u0026amp; Advocates\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003edrafting appeals, written submissions, synopsis notes, and precedent compilations\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eChartered Accountants \u0026amp; Tax Consultants\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eadvising on contentious and high-risk issues\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eIn-house Tax \u0026amp; CFO Teams\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003evalidating tax positions and litigation exposure\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eDepartmental Representatives \u0026amp; Revenue Officers\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003etracking judicial trends and outcomes\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eResearchers \u0026amp; Advanced Students\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003especialising in income-tax jurisprudence\u003c\/li\u003e\n\u003cli\u003eIt is especially valuable where precedent density, factual distinction, and procedural validity determine outcomes\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe Present Publication is the 55\u003csup\u003eth\u003c\/sup\u003e\u003cspan\u003e \u003c\/span\u003eEdition (\u003cem\u003eVolume 1\u003c\/em\u003e) \u0026amp; 31\u003csup\u003est\u003c\/sup\u003e\u003cspan\u003e \u003c\/span\u003eEdition (\u003cem\u003eVolume 2\u003c\/em\u003e), edited by Adv. M.K. Pithisaria \u0026amp; CA. Abhishek Pithisaria. It incorporates all Case Laws reported till 16th November 2025 for the year 2025. The key features of the book are as follows:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e[\u003cstrong\u003eComplete Annual Judicial Record\u003c\/strong\u003e] Exhaustive consolidation of all major income-tax rulings reported during 2025\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eCourt-segregated Architecture\u003c\/strong\u003e] Separate volumes for higher judiciary and ITAT, respecting precedential hierarchy\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eSection-wise \u0026amp; Issue-wise Digesting\u003c\/strong\u003e] Every ruling is mapped to the exact statutory provision and litigation issue\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003ePrecedent-status Intelligence\u003c\/strong\u003e] Dedicated tools to track whether decisions are affirmed, reversed, overruled, or pending before the Supreme Court (Volume 1)\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eCirculars \u0026amp; Notifications in Litigation\u003c\/strong\u003e] Special lists identifying CBDT circulars and notifications judicially analysed by courts and tribunals\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eNeutral, Non-Commentarial Presentation\u003c\/strong\u003e] Objective distillation of holdings without authorial opinion\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eMulti-layer Navigation\u003c\/strong\u003e] Case lists, subject indices, and issue taxonomies enabling instant retrieval\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48751624945883,"sku":null,"price":3221.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/ytd.jpg?v=1778130589"},{"product_id":"comparative-study-of-provisions-of-income-tax-act-2025-income-tax-act-1961","title":"Comparative Study of Provisions of Income Tax Act 2025 \u0026 Income Tax Act 1961","description":"\u003cp\u003e\u003cspan\u003eIndia's direct tax framework has undergone its most consequential structural transformation since independence. The Income-Tax Act 2025 is not an amendment to the Income-Tax Act 1961—it is a complete legislative replacement. It rebuilds the statute from the ground up: sections have been renumbered across an entirely new numerical range stretching past 530 (\u003cem\u003eagainst 298 in the 1961 Act\u003c\/em\u003e), sub-clauses within provisions have been reordered, provisos have been surgically trimmed, voluminous narrative text has been converted into structured tables, over a hundred Section 10 exemptions have been redistributed across multiple categorised Schedules, and a new unified concept of 'tax year' has replaced the decades-old Previous Year\/Assessment Year framework across every procedural provision in the statute.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis is not a change that can be absorbed incrementally. 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Institutional knowledge built over decades does not go to waste; it gets precisely translated\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eNewer Professionals, CA\/Law Students \u0026amp; Compliance Teams\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e — This book provides the ability to understand the 2025 Act not in isolation, but in the legislative context from which it emerged, with the historical text of the 1961 Act serving as the baseline against which every design choice in the new statute becomes legible\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eLitigators and Appellate Practitioners\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e — This book will address the disputes arising from assessments governed by the 1961 Act, which will continue to be adjudicated alongside matters under the 2025 Act, often involving the same set of facts spanning both regimes. 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It reproduces the operative text of both sets of Rules side by side, word for word, and highlights every deletion, simplification, modification, and new insertion within the text itself—effectively making the legislation its own annotation. All amendments notified up to 31\u003csup\u003est\u003c\/sup\u003e March 2026 in both sets of Rules have been incorporated, establishing this as the authoritative record of the Rules framework at the point of transition. This book serves as the procedural companion to Taxmann's Comparative Study of Provisions of Income-Tax Act 2025 \u0026amp; Income-Tax Act 1961, which maps the substantive legislative transition at the level of the Act. Together, they offer comprehensive top-to-bottom coverage of what has changed, what has been retained, and what is new—across both the parent statute and the subordinate rules that provide it with operational force. Neither volume is complete without the other.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis book is designed for practitioners and professionals who must work across both legislative frameworks simultaneously—either to advise clients on transition-period compliance, to interpret provisions that straddle both regimes, or to understand the precise scope of change introduced by the 2026 Rules. The primary readership includes:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eChartered Accountants, Tax Advocates, and Company Secretaries\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e advising on income-tax compliance, assessments, and appeals\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eCorporate Tax and Legal Teams \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003ehandling transfer pricing, safe harbour elections, TDS\/TCS obligations, and return filings under the transitional framework\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eTax Administrators and Revenue Officers\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e requiring a structural reference for the new Rules\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eResearchers, Academics, and Students\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e engaged with the legislative transition from the 1961\/1962 framework to the 2025\/2026 regime\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe Present Publication is the 2026 Edition, incorporating all amendments notified upto 31\u003csup\u003est\u003c\/sup\u003e March 2026 in both Income-tax Rules 1962 and Income-tax Rules 2026. It is edited\/authored by Taxmann's Editorial Board, with the following noteworthy features:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eWord-to-Word Two-Column Parallel Comparison\u003c\/strong\u003e] The core of the book is a provision-by-provision textual comparison in a split-column format. The operative text of the 1962 Rules appears on the left; the corresponding provision under the 2026 Rules appears on the right. Every sub-rule, clause, sub-clause, item, sub-item, proviso, and Explanation is aligned directly opposite its counterpart, enabling precise, granular comparison without cross-referencing across separate volumes\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eVisual Change Identification System\u003c\/strong\u003e] A two-layered typographic coding system makes every legislative change immediately identifiable without reading both columns in full:\u003c\/span\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\n\u003cem\u003e\u003cspan\u003eBold + Strikethrough in the 1962 Rules column\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e – The language has been deleted or modified in the 2026 Rules\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003e\u003cspan\u003eBold text in the 2026 Rules column\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e – The language is newly inserted, simplified, or changed relative to the 1962 Rules\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eThis system allows the reader to scan quickly for the nature and extent of change at the sub-provision level\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48751648178395,"sku":null,"price":1871.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/1775460824444_1_9789375619581_Detail-Page.jpg?v=1778131640"},{"product_id":"share-capital-and-securities-law","title":"Share Capital and Securities Law","description":"\u003cp\u003e\u003cem\u003eShare Capital \u0026amp; Securities Law\u003c\/em\u003e\u003cspan\u003e \u003c\/span\u003eby Dr. K. R. Chandratre is a specialized compilation of selected writings that explores the legal framework governing share capital structure and securities regulation in corporate law. The book examines the legal principles relating to issue, allotment, transfer, and management of share capital, along with regulatory compliance requirements under company and securities laws. Through scholarly analysis and practical interpretation, the text explains how capital markets operate within the corporate regulatory environment and how companies manage equity, securities transactions, and shareholder rights. The work provides valuable insight into corporate financing mechanisms, securities regulation, and governance obligations, making it an important reference for understanding modern corporate capital structures.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eKey Features\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eDetailed discussion on share capital structure and corporate financing\u003c\/li\u003e\n\u003cli\u003eExamination of securities regulation and capital market compliance\u003c\/li\u003e\n\u003cli\u003eAnalysis of issue, allotment, and transfer of shares under company law\u003c\/li\u003e\n\u003cli\u003eInsights into shareholder rights and securities governance\u003c\/li\u003e\n\u003cli\u003eCoverage of regulatory mechanisms governing corporate securities\u003c\/li\u003e\n\u003cli\u003eSelected writings offering analytical and professional perspectives\u003c\/li\u003e\n\u003cli\u003eUseful for corporate law research and professional practice\u003c\/li\u003e\n\u003cli\u003eUpdated edition reflecting contemporary securities law developments\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48751668297947,"sku":null,"price":2395.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/share-capital-and-securities-law-k-r-chandratre-2026.jpg?v=1778132636"},{"product_id":"gst-investigations-demands-appeals-prosecution","title":"GST Investigations Demands Appeals \u0026 Prosecution","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eGST Investigations, Demands, Appeals \u0026amp; Prosecution\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e is a court-tested commentary on the enforcement, dispute resolution and penal provisions of the GST law. 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As India's tax administration has grown more data-driven, more assertive, and increasingly intolerant of wilful default, prosecution under the Income-tax Act, GST law, and the Black Money Act 2015 has moved from the margins to the mainstream of tax litigation.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe 5\u003csup\u003eth\u003c\/sup\u003e Edition of \u003cem\u003eTax Prosecution\u003c\/em\u003e arrives at a particularly consequential moment: the new Income-tax Act 2025 has come into force, and prosecution provisions have been realigned from the 1961 Act framework to the 2025 Act's simplified language—yet the two regimes will coexist in practice for years, as a vast body of pending cases and evolved jurisprudence continues to draw from the 1961 Act.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis book is the only comprehensive, practitioner-grade treatise in India dedicated exclusively to the law and procedure governing tax prosecutions. It covers the entire lifecycle—from the legislative and policy origins of prosecution, through the specific offences under Chapter XXII of the Income-tax Act, to complaint filing, trial court proceedings, bail, cross-examination, compounding, and appellate remedies—alongside detailed treatment of GST prosecution and the Black Money Act. This Edition is the definitive reference for practitioners navigating the dual-regime transition period.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis book is addressed to every professional whose practice intersects with criminal tax liability—whether in an advisory, defence, judicial, or compliance capacity:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eTax Advocates and Litigation Counsel\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e handling criminal complaints, bail applications, discharge applications, quashing petitions under Section 528 of the BNSS (\u003cem\u003eformerly 482 CrPC\u003c\/em\u003e), and appellate proceedings—the book provides the full procedural roadmap from sanction to Sessions Court appeal\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eChartered Accountants and Tax Consultants\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e advising clients facing TDS defaults, search and seizure proceedings, wilful evasion allegations, or non-filing notices—with particular guidance on what constitutes 'reasonable cause' and when to apply for compounding\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eCompany Directors, CFOs, Key Managerial Personnel, and Independent Directors \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003ewho need to understand the precise conditions under which they are personally arraigned for corporate tax defaults, including the critical distinction between Managing Directors, Executive Directors, and Independent\/Non-Executive Directors\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eInsolvency Professionals and Resolution Applicants\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e dealing with the intersection between prosecution exposure and IBC proceedings, including whether directors of companies under CIRP or liquidation remain personally liable\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eGST Practitioners and Indirect Tax Counsel\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e dealing with arrest, bail, and compounding under the CGST Act, including the constitutionality of arrest without assessment\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eRevenue Department Officers—Assessing Officers, Commissioners, and Prosecution Counsel\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e—involved in sanctioning, processing, and conducting prosecutions; the CBDT's own threshold circulars and the collegium-approval mechanism are reproduced and explained in full\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eMagistrates and Sessions Court Judges\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e dealing with cognizance, framing of charges, bail, and the mechanics of summons and warrant cases under the BNSS\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eLaw Students and Legal Academics\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e engaged in research on white-collar crime, fiscal statutes, or the application of criminal procedure to tax enforcement\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48755441402075,"sku":null,"price":1046.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/1776339701789_1_9789375610410_Detail-Page-1200x1700.jpg?v=1778219647"},{"product_id":"gold-taxation","title":"Gold \u0026 Taxation","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eGold \u0026amp; Taxation\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e is the first and only dedicated treatise in India on the taxation of gold and silver across all forms of ownership, investment, and trade. Now in its Fifth Edition, the book has been comprehensively revised to incorporate the Income-tax Act 2025 (ITA 2025), the Union Budget 2026, and the latest GST framework applicable to the gold and silver sector.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe book's scope is comprehensive. It covers gold in all its forms—jewellery, ornaments, coins, biscuits, bars, utensils, Gold ETFs, Sovereign Gold Bonds, Gold Mutual Funds, Electronic Gold Receipts, gold futures and options, and gold held in bank lockers. Silver is treated as a co-equal subject, with its own dedicated chapter covering jewellery, coins, bars, silverware, and Silver ETFs. GST is addressed at the retail and trader levels, and through the full apparatus of HSN codes, rates, input tax credit, and compliance forms.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe writing style is a deliberate departure from the impenetrable prose typical of legal reference books. The author deploys anecdote, wit, rhetorical questions, and worked examples alongside hard statutory text, making the book genuinely engaging. The preface itself opens with a conversation between Chitragupta and a wealthy soul who failed to pay income tax on his gold—immediately signalling the register in which the book operates.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe book serves a wide but defined audience, each segment finding something directly actionable:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eIndividual Taxpayers and Families\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e who own gold and want to understand what they can legally hold, how to document it, what happens during an income-tax raid, and how to plan capital gains efficiently\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eWomen and Families Navigating Stridhan Claims\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e—the book provides a definitive and deeply cited treatment of stridhan under Hindu law and income-tax law, supported by High Court and Tribunal rulings, making it essential reading for anyone whose jewellery might face scrutiny\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eJewellers, Bullion Traders, Karigar Operators, and Goldsmith Businesses\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e who need authoritative guidance on books of account, FIFO compliance, GST registration, Input Tax Credit mechanics, reverse charge, job worker provisions, making charges, and the consequences of LIFO adoption\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eChartered Accountants, Tax Advocates, and Consultants \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003erepresenting clients in search and seizure matters, unexplained investment additions, valuation disputes, undisclosed gold cases, and trader compliance audits\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eInvestors in Gold ETFs, Sovereign Gold Bonds, Gold Mutual Funds, Silver ETFs, Gold Futures and Options, and Electronic Gold Receipts\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e—all of whom need precise and current tax treatment for each instrument\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eNRIs\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e who wish to invest in gold in India and need to navigate the TDS\/TCS regime, DTAA benefits, repatriation rules, and NRE vs NRO account choices\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eStudents and Professionals\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e seeking clarity on how the new Income-tax Act 2025 treats gold provisions relative to the Income-tax Act 1961\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48755447660763,"sku":null,"price":560.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/1776167426461_1_9789371266437_Detail-Page.jpg?v=1778219892"},{"product_id":"how-to-deal-with-gst-show-cause-notices-with-pleadings","title":"How to Deal with GST Show Cause Notices with Pleadings","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eHow to Deal with GST Show Cause Notices with Pleadings\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e is a litigation-first, procedure-sensitive GST practice manual that treats a show cause notice (SCN) not as a routine compliance event, but as the formal commencement of an adversarial adjudicatory process. The author's central thesis is that the taxpayer's earliest written position, often even before the 'formal notice' stage, can create irreversible evidentiary and strategic consequences, including implied admissions and constrained appellate relief. This is reinforced through sustained discussion on:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cspan\u003eHow notices 'set the law in motion'\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eWhy a reply must be a clear position against allegations (\u003cem\u003enot a narrative justification\u003c\/em\u003e)\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eHow does the due process under the Act–Rules–Forms architecture govern every step of demand and recovery\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThis Edition is particularly valuable because it integrates the post–Finance Act 2025 tribunal ecosystem—covering GSTAT procedure architecture, filing discipline, registry scrutiny, e-filing, and updated appeal forms\/annexures—thereby bridging the practical gap between adjudication-stage drafting and tribunal-stage litigation readiness.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis book is designed for readers who must draft, defend, and litigate GST positions under time pressure and procedural constraints, including:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eGST Litigation Professionals\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e (\u003cem\u003eCAs\/Advocates\/Consultants\u003c\/em\u003e) preparing replies, submissions, and appeal memos\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eIn-house Tax \u0026amp; Compliance Leaders\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e managing notice risk, documentation strategy, and escalation to appeal\/tribunal\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003ePractitioners Handling GSTAT Filings\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e who need rule-based clarity on appeal memo design, annexures, registry scrutiny, and filing discipline\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eLearners of GST Procedural Jurisprudence\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e—burden\/onus, 'notice defects,' limitation, service, and scope of appellate review\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48755450839259,"sku":null,"price":1196.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/1765868569469_1_9789371268219_Detail-Page.jpg?v=1778219967"},{"product_id":"income-tax-act-2026","title":"INCOME TAX ACT, 2025","description":"\u003cdiv\u003eCHAPTER I\u003c\/div\u003e\n\u003cdiv\u003ePRELIMINARY\u003c\/div\u003e\n\u003cdiv\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003cdiv\u003e1.\u003cspan\u003e \u003c\/span\u003eShort title, extent and commencement\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e2.\u003cspan\u003e \u003c\/span\u003eDefinitions\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e3.\u003cspan\u003e \u003c\/span\u003eDefinition of “tax year”\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003cdiv\u003eCHAPTER II\u003c\/div\u003e\n\u003cdiv\u003eBASIS OF CHARGE\u003c\/div\u003e\n\u003cdiv\u003e4.\u003cspan\u003e \u003c\/span\u003eCharge of income-tax\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e5.\u003cspan\u003e \u003c\/span\u003eScope of total income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e6.\u003cspan\u003e \u003c\/span\u003eResidence in India\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e7.\u003cspan\u003e \u003c\/span\u003eIncome deemed to be received and dividend deemed to be income in a tax year\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e8.\u003cspan\u003e \u003c\/span\u003eIncome on receipt of capital asset or stock-in-trade by specified person from specified entity\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e9.\u003cspan\u003e \u003c\/span\u003eIncome deemed to accrue or arise in India\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e10.\u003cspan\u003e \u003c\/span\u003eApportionment of income between spouses governed by Portuguese Civil Code\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003cdiv\u003eCHAPTER III\u003c\/div\u003e\n\u003cdiv\u003eINCOMES WHICH DO NOT FORM PART OF TOTAL INCOME\u003c\/div\u003e\n\u003cdiv\u003eA.—Incomes not to be included in total income\u003c\/div\u003e\n\u003cdiv\u003e11.\u003cspan\u003e \u003c\/span\u003eIncomes not included in total income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eB.—Incomes not to be included in total income of political parties and electoral trusts\u003c\/div\u003e\n\u003cdiv\u003e12.\u003cspan\u003e \u003c\/span\u003eIncomes not included in total income of political parties and electoral trusts\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003cdiv\u003eCHAPTER IV\u003c\/div\u003e\n\u003cdiv\u003eCOMPUTATION OF TOTAL INCOME\u003c\/div\u003e\n\u003cdiv\u003eA.—Heads of income\u003c\/div\u003e\n\u003cdiv\u003e13.\u003cspan\u003e \u003c\/span\u003eHeads of income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e14.\u003cspan\u003e \u003c\/span\u003eIncome not forming part of total income and expenditure in relation to such income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003cdiv\u003eB.—Salaries\u003c\/div\u003e\n\u003cdiv\u003e15.\u003cspan\u003e \u003c\/span\u003eSalaries\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e16.\u003cspan\u003e \u003c\/span\u003eIncome from salary\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e17.\u003cspan\u003e \u003c\/span\u003ePerquisite\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e18.\u003cspan\u003e \u003c\/span\u003eProfits in lieu of salary\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e19.\u003cspan\u003e \u003c\/span\u003eDeductions from salaries\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003cdiv\u003eC.—Income from house property\u003c\/div\u003e\n\u003cdiv\u003eSection No.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e20.\u003cspan\u003e \u003c\/span\u003eIncome from house property\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e21.\u003cspan\u003e \u003c\/span\u003eDetermination of annual value\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e22.\u003cspan\u003e \u003c\/span\u003eDeductions from income from house property\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e23.\u003cspan\u003e \u003c\/span\u003eArrears of rent and unrealised rent received subsequently\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e24.\u003cspan\u003e \u003c\/span\u003eProperty owned by co-owners\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e25.\u003cspan\u003e \u003c\/span\u003eInterpretation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003cdiv\u003eD.—Profits and gains of business or profession\u003c\/div\u003e\n\u003cdiv\u003e26.\u003cspan\u003e \u003c\/span\u003eIncome under head “Profits and gains of business or profession”\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e27.\u003cspan\u003e \u003c\/span\u003eManner of computing profits and gains of business or profession\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e28.\u003cspan\u003e \u003c\/span\u003eRent, rates, taxes, repairs and insurance\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e29.\u003cspan\u003e \u003c\/span\u003eDeductions related to employee welfare\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e30.\u003cspan\u003e \u003c\/span\u003eDeduction on certain premium\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e31.\u003cspan\u003e \u003c\/span\u003eDeduction for bad debt and provision for bad and doubtful debt\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e32.\u003cspan\u003e \u003c\/span\u003eOther deductions\u003cspan\u003e 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Ghosh presents a definitive work that accomplishes four core objectives:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cspan\u003eOffers deep conceptual interpretation of every Ind AS, explaining not just the rules but the underlying principles\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eConnects Ind AS with global IFRS developments, including IFRS 16, IFRS 17, IFRIC 22, IFRIC 23, and the upcoming IFRS 18 and IFRS 19 (effective 2027)\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eIntegrates Indian regulatory requirements, particularly the Schedule III Division II and Division III reporting formats\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eDemonstrates reporting practices through:\u003c\/span\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003eOver 400 corporate disclosure extracts from Indian companies\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eMore than 700 interpretative and numerical examples, including valuation models, EPS computations, impairment analyses, ECL mechanics, and hedge accounting illustrations\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eNumerous diagrams, decision trees, and flowcharts that simplify complex concepts\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eWhat sets this work apart is its ability to explain the why behind every requirement—how companies actually apply Ind AS, where they encounter judgmental issues, and how regulatory and practical considerations intersect. 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Originating in 1901, this landmark publication has guided readers through the evolution of Indian criminal law. Now in its 30\u003c\/span\u003e\u003csup\u003e\u003cspan\u003eth\u003c\/span\u003e\u003c\/sup\u003e\u003cspan\u003e Edition, the work marks a historical transition from the Indian Penal Code, 1860 ('IPC') to the newly enacted Bharatiya Nyaya Sanhita, 2023 ('BNS'). This Edition offers a comprehensive and up-to-date analysis of the BNS, effective from July 1, 2024, reflecting the converging influences of tradition, judicial precedent, legislative reforms, and contemporary socio-legal developments.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis book is intended for the following audience:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eJudges \u0026amp; Judicial Officers\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e – Access a robust, well-researched, and indexed commentary on each BNS provision, ensuring accurate interpretation in courts\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eLawyers, Advocates \u0026amp; Legal Consultants\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e – Gain a detailed comparative perspective of the BNS and the erstwhile IPC, bolstered by extensive case law references and practical insights\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eAcademicians\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003e\u0026amp; Researchers\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e – Benefit from in-depth scholarly analysis, spanning doctrinal evolution, judicial discourse, and comparative jurisprudence—crucial for critical research and legal education\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003ePolicy Makers \u0026amp; Government Bodies\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e – Understand the legislative intent behind BNS provisions, including policy underpinnings and the rationale for newly introduced offences or repealed sections\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eLaw Students \u0026amp; Competitive Exam Aspirants\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e – Acquire a comprehensive resource for conceptual clarity and exam preparation, supported by illustrative examples and succinct overviews\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eOther Stakeholders in Criminal Justice\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e – Police officers, social workers, NGOs, and corporate compliance teams will find the commentary helpful for effectively understanding India's new penal framework\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe Present Publication is edited by Hon'ble Justice Uday Umesh Lalit, former Chief Justice of India; this work is imbued with judicial insights, complementing the scholarship for which \u003c\/span\u003e\u003cem\u003e\u003cspan\u003eRatanlal \u0026amp; Dhirajlal's Law of Crimes\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e has long been revered. Building on its rich heritage, the commentary harmonises historical perspectives with the modern principles embodied in the BNS. It includes the following noteworthy features:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eA Century-old Legacy\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] Traces its lineage back to 1901, preserving the timeless authority of \u003c\/span\u003e\u003cem\u003e\u003cspan\u003eRatanlal \u0026amp; Dhirajlal's Law of Crimes\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e while now incorporating the transformative BNS 2023\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eAuthored by the Former Chief Justice of India\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] Reflects unparalleled judicial insight, ensuring reliability in both interpretation and practical guidance\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eComparative Study\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] Contrasts BNS and IPC provisions side-by-side, highlighting nuanced legislative changes and repealed sections, aiding users in understanding the transition\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eSystematic Structure \u0026amp; Flow\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] Presents a unique approach where each section is reproduced, followed by a synopsis ('Overview'), comparative analysis, section highlights, detailed commentary, and a summary of offences\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eIntegrated Perspective\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] Interlinks related provisions from Bharatiya Nagarik Suraksha Sanhita, 2023, Bharatiya Sakshya Adhiniyam, 2023, and other overlapping legislation for a truly holistic view\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eExtensive Case Law \u0026amp; Judicial Pronouncements\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] Provides an up-to-date repository of Supreme Court, High Court, and select foreign jurisdiction judgments, offering clarity on evolving legal principles\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eSummarised\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eClassification of Offences\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] Includes detailed classification tables, clarifying punishment types, cognisability, bailability, trial courts, and compoundability.\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eFocused on Contemporary Relevance\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] Incorporates analysis of newly codified offences (\u003c\/span\u003e\u003cem\u003e\u003cspan\u003eincluding cyber-crimes, organised crime, and offences specifically involving children\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e), gender-neutral provisions, and reformed colonial-era clauses\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eTrusted Scholarship \u0026amp; Legacy\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] Continues the tradition of excellence established by Ratanlal \u0026amp; Dhirajlal across its previous 29 editions, retaining the hallmark reliability now expanded to a new statutory framework\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48775445250267,"sku":null,"price":10999.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/1740827719830_LawofCrimes_BookStoreThumbnail1.jpg?v=1778824607"},{"product_id":"company-law-ready-reckoner","title":"Company Law Ready Reckoner","description":"\u003ch3\u003e\u003cspan\u003ePART I\u003c\/span\u003e\u003c\/h3\u003e\n\u003ch3\u003e\u003cspan\u003ePRELIMINARY\u003c\/span\u003e\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cspan\u003eChapter 1\u003c\/span\u003e\u003cspan\u003e       Definitions                                                                                                     \u003c\/span\u003e\n\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cspan\u003eChapter 2\u003c\/span\u003e\u003cspan\u003e       About the Company                                                                                      \u003c\/span\u003e\n\u003c\/h3\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 3\u003c\/strong\u003e       Illegal Association                                                                                         \u003c\/p\u003e\n\u003ch2\u003e\u003cspan\u003ePART II\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch5\u003e\u003cstrong\u003e\u003cspan\u003eINCORPORATION OF COMPANY AND\u003cbr\u003eMATTERS INCIDENTAL THERETO\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h5\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 1\u003c\/strong\u003e       Formation of a company                                                                                \u003c\/p\u003e\n\u003ch3\u003e\n\u003cspan\u003eChapter 2\u003c\/span\u003e\u003cspan\u003e       Selection and Reservation of Name for the Company                                  \u003c\/span\u003e\n\u003c\/h3\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 3\u003c\/strong\u003e       Memorandum of Association \u0026amp; Alteration Thereof                                      \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 4\u003c\/strong\u003e       Articles of Association \u0026amp; Alteration Thereof                                                \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 5\u003c\/strong\u003e       Incorporation of One Person Company                                                         \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 6\u003c\/strong\u003e       Incorporation of Companies with Charitable Objects                                   \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 7\u003c\/strong\u003e       Commencement of Business                                                                          \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 8\u003c\/strong\u003e       Change in the Name of Company                                                                 \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 9\u003c\/strong\u003e       Change in the Situation of the Registered Office                                         \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 10\u003c\/strong\u003e     Alteration in the Object Clause of Memorandum                                         \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 11\u003c\/strong\u003e     Alteration in the Share Capital Clause                                                           \u003c\/p\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e \u003c\/p\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e \u003c\/p\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003ePART III\u003c\/p\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e\u003cstrong\u003ePROSPECTUS AND ALLOTMENT OF SECURITIES\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 1\u003c\/strong\u003e       Prospectus                                                                                                      \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 2\u003c\/strong\u003e       Offer or Invitation of Securities on Private Placement Basis                        \u003c\/p\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003ePART IV\u003c\/p\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e\u003cstrong\u003eSHARE CAPITAL \u0026amp; DEBENTURES\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 1\u003c\/strong\u003e       Types of Share Capital                                                                                   \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 2\u003c\/strong\u003e       Share Certificates                                                                                           \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 3\u003c\/strong\u003e       Voting Rights                                                                                                \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 4\u003c\/strong\u003e       Calls, Forfeiture and Re-issuance of Shares                                                  \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 5\u003c\/strong\u003e       Issuance of Securities at Premium, Discount \u0026amp; Sweat Equity shares\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 6\u003c\/strong\u003e       Transfer and Transmission of Securities                                                        \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 7\u003c\/strong\u003e       Further Issue of Securities                                                                             \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 8\u003c\/strong\u003e       Employees Stock Option (ESOS) \u0026amp; Share Based Employee Benefits Regulations, 2014   \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 9\u003c\/strong\u003e       Issuance of Bonus Shares                                                                              \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 10\u003c\/strong\u003e     Buyback and Purchase of Own Shares                                                          \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 11\u003c\/strong\u003e     Debentures                                                                                                     \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 12\u003c\/strong\u003e     Nomination by Securities holders                                                                  \u003c\/p\u003e\n\u003ch5\u003e\u003cspan\u003ePART V\u003c\/span\u003e\u003c\/h5\u003e\n\u003ch5\u003e\u003cstrong\u003e\u003cspan\u003eACCEPTANCE OF DEPOSITS BY COMPANIES\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h5\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 1\u003c\/strong\u003e       Invitation and Acceptance of Deposits by Companies                                 \u003c\/p\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003ePART VI\u003c\/p\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e\u003cstrong\u003eREGISTRATION OF CHARGES\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 1\u003c\/strong\u003e       Registration and Modification of Charge                                                      \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 2\u003c\/strong\u003e       Appointment or Cessation of Receiver or Manager                  \u003c\/p\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48775450067163,"sku":null,"price":3595.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/CLRRVOL.jpg?v=1778825043"},{"product_id":"new-labour-laws","title":"New Labour Laws","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eNew Labour Laws\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e is Taxmann's consolidated single-volume working reference to India's reformed labour law architecture, anchored on the four new Labour Codes—the Code on Wages 2019; the Industrial Relations Code 2020; the Code on Social Security 2020; and the Occupational Safety, Health and Working Conditions Code 2020. Substantive provisions of the four Codes have been brought into force with effect from 21\u003csup\u003est\u003c\/sup\u003e November 2025 vide Notification S.O. 5322(E) and the cognate notifications under each Code, displacing twenty-nine pre-existing Central labour enactments. This 2026 Edition states the law as updated till 8\u003csup\u003eth\u003c\/sup\u003e May 2026 and is therefore the first comprehensive Taxmann consolidation that reflects the operative regime rather than the pre-enforcement text. The volume is designed to function simultaneously as a bare-act compendium, a transitional companion that maps the codified provisions against the repealed Acts in both directions, an annotated commentary carrying editorial Section Notes and integrated case-law, an employer-side FAQ and compliance manual for the Central Government sphere, and a single-volume reference for the principal labour enactments that remain outside the codification.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe book is intended for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eHuman Resources, Industrial Relations, and Personnel Managers\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e responsible for statutory compliance under the codified labour regime\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eCompliance Officers, Company Secretaries, and In-house Counsel \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003ehandling wage, social security, industrial relations, and occupational safety obligations\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eAdvocates and Law Firms with Employment, Labour, and Industrial Dispute Practices\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e, including those appearing before Industrial Tribunals and National Industrial Tribunals\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eChartered Accountants and Management Consultants\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e advising on payroll, bonus, gratuity, provident fund, ESI, and contract-labour compliance, particularly on the revised gratuity and wage-base computations\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eOfficers of the Labour Department\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e, Inspectors-cum-Facilitators, Registering Officers, Certifying Officers, Conciliation Officers, and members of Industrial Tribunals and National Industrial Tribunals\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eFactory Occupiers and Managers\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e, mine owners, plantation managers, principal employers, contractors, building and other construction work employers, dock employers, and inter-State migrant work employers\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eAggregators of Gig and Platform Workers\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e newly brought within the social security architecture\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eTrade Union Office-Bearers, Federations, and Worker-Side Representatives\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e engaged in registration, negotiation, conciliation, and adjudicatory proceedings\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eAcademicians, Research Scholars, and Students\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e of labour law, industrial relations, and human resource management\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eInternal Committee and Local Committee Members\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e under the workplace harassment redressal regime\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48815991914715,"sku":null,"price":1195.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/1779086941850_1_9789375610069_Detail-Page.jpg?v=1779948710"},{"product_id":"gst-how-to-meet-your-obligations","title":"GST How to Meet Your Obligations","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eGST – How to Meet Your Obligations\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e is the flagship GST treatise—a two-volume work that, over successive editions, has become the standard reference relied upon by indirect-tax professionals, departmental officers, and the bench. The work approaches GST not as a static body of rules but as a continuously evolving body of law shaped by statute, rules, departmental clarifications, and the steady accretion of judicial interpretation—including a substantial body of pre-GST jurisprudence whose ratio continues to inform the present regime. Each chapter is built around the operative provision, reproduced verbatim, then examined clause by clause, with circulars and notifications reproduced at the point of doctrinal relevance and judicial rulings cited in extenso for their controlling principles. The result is a treatise that gives the reader both the doctrinal architecture and the working apparatus needed to discharge practical obligations—to file returns, advise on transactions, defend a notice, or argue a case—with confidence grounded in the source material.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis book is intended for the following audience:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eChartered Accountants, Cost Accountants, and Company Secretaries\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003ehandling indirect-tax compliance, audit, certification, and litigation support\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eTax Counsel, Advocates, and Law Firms\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003erepresenting assessees through show-cause, adjudication, appellate, and writ proceedings\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eIn-House Tax, Finance, and Legal Teams\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eof corporates, banks, NBFCs, insurers, manufacturers, exporters, e-commerce operators, online gaming companies, and SEZ\/EOU\/MOOWR units\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eDepartmental Officers, Adjudicating Authorities, and Members of Appellate Forums\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eseeking a structured, source-tied treatment\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eAcademic Libraries, Faculty, and Senior Students\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eof indirect taxation, including those preparing for CA\/CS\/CMA Final, LL.M., and Diploma in GST examinations\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eConsultants\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eadvising on contested or fast-evolving positions—corporate guarantees, online money gaming, intermediary services, vouchers, M\u0026amp;A slump sales, related-party valuations, and cross-border services\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48815993127131,"sku":null,"price":5995.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/1778673954706_1_9789375614531_Detail-Page.jpg?v=1779948998"},{"product_id":"gst-ready-reckoner-1","title":"GST Ready Reckoner","description":"\u003cul class=\"wc-tabs tabs-nav\"\u003e\u003c\/ul\u003e\n\u003cdiv class=\"tab-content tab-description\" id=\"content_tab_description\"\u003e\n\u003cdiv class=\"tab-content-inner\"\u003e\n\u003cdiv class=\"tab-content-scroll\"\u003e\n\u003ch3\u003eDescriptions :\u003c\/h3\u003e\n\u003cp\u003e\u003cspan\u003eThis Ready Reckoner is a practical and authoritative guide to the GST regime for professionals, taxpayers, administrators, and trade. 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Jain's Customs Tariff IGST \u0026amp; Foreign Trade Policy Rate Reckoner\u003c\/em\u003e\u003cspan\u003e \u003c\/span\u003eis a purpose-built desk reckoner rather than a bare reproduction of the tariff schedule, and the distinction governs everything about how it is built. In ordinary practice, arriving at the true duty cost of an imported good is not a single act of reading but an act of construction: the user must locate the heading in the tariff, run down the chain of general and specific exemption notifications to find what actually applies, carry the result across to the IGST rate schedule, factor in the cesses and the surcharge in the correct order, and then cross-check the Foreign Trade Policy to confirm the goods may be imported at all and on what conditions. Four documents, four lookups, and four opportunities for error.\u003c\/p\u003e\n\u003cp\u003eThe editorial proposition of this book is that all of that should already have been done, and that the user should read a finished position off one line. For each tariff item, it pre-computes the effective rate after exemptions, sets the basic rate, the preferential rate, the surcharge, the cesses, and the IGST rate alongside it, consolidates them into a single total import duty rate, and places the import and export policy status in the same row.\u003c\/p\u003e\n\u003cp\u003eThe two volumes are split by function and not by subject, which is the key to using them well:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cspan\u003eVolume 1 is the surface that a practitioner computes from\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eVolume 2 is the source library that the practitioner verifies against\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eThe two are stitched together by a disciplined apparatus of footnotes and notification cross-references\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe whole work is brought up to date with the Finance Act 2026 and the notification and policy stream up to 15-05-2026, so that the position being read is the live one and not a lagged approximation.\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis publication is specifically designed for users who require precision, completeness, and speed in Customs duty computation and trade compliance, including:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eCustoms and EXIM Consultants\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003ewho need to state a landed-duty figure and an import or export permissibility in the same breath, defensibly and at speed, and who are answerable for the number they give\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eIndirect-Tax and GST Practitioners\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003ewho must carry the IGST-on-imports component through correctly, charge it on the right base, and reconcile it against the customs levies sitting beneath it\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eImporters, Exporters and In-House Trade-Compliance, Costing and Procurement Teams\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003epricing cross-border sourcing decisions, where a single misread cess can move a margin\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eCustoms House Agents, Brokers and Freight Forwarders\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eworking line by line through bills of entry and shipping bills under time pressure\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eCustoms Officers and CBIC Field Officials\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eassessing duty and policy at the desk, who need the rate, the condition and the supporting authority in one place\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eChartered Accountants, Company Secretaries, Cost Accountants and Advocates\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003ewho need not only the rate but the governing notification and the relevant ruling located together, so that an opinion or a reply can be drafted from a single open book\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eTrade-Policy and Supply-Chain Analysts\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003emodelling the duty effect of a Free Trade Agreement or a sourcing shift, who need country-of-origin concessions mapped rather than hunted\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe Present Publication is the 6\u003csup\u003eth\u003c\/sup\u003e Edition, amended by the Finance Act 2026 and updated till 15\u003csup\u003eth\u003c\/sup\u003e May 2026. This book is edited by CA. Kishore Harjani, with the following noteworthy features:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eThe Single-Line Duty Position\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cem\u003eThe duty row as the organising idea\u003c\/em\u003e\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eThe heart of the book is a single twelve-column tariff line carried in every customs chapter—Tariff Item, Description of goods, Unit, Basic %, Preferential %, Effective %, SWS %, IGST %, Total %, Import Policy, Export Policy and Import Policy Remarks—laid out so that rate computation and policy clearance are read across one row rather than reconstructed from separate books\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cem\u003ePre-resolved effective rates\u003c\/em\u003e\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eThe editorial labour of running the applicable general and specific exemptions against the statutory rate has already been performed, so the reader consumes an effective rate instead of deriving one, while the exemption that produced it stays traceable through the footnote system rather than being silently absorbed\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cem\u003eA worked computation worksheet\u003c\/em\u003e\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eA fully demonstrated Total Customs Duty calculation makes the levy cascade explicit, showing not merely the rates but the base on which each component bites—the surcharge on the duty block, the IGST on value-plus-duties—so that a less specialist user can see precisely how the columns of a row resolve into a single total, and the most common practitioner error, applying a levy to the wrong base, is designed out\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eThe Self-Contained Chapter\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cem\u003eSelf-contained chapter modules\u003c\/em\u003e\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eEvery chapter closes with its own anti-dumping and safeguard duty rates, customs exemptions, chapter-level Free Trade Agreement position, product-specific E-way Bill exemptions and chapter-relevant GST rates, and its judicial pronouncements, advance rulings and departmental clarifications, so that a single chapter functions as a complete working unit and a user rarely has to leave it mid-task\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cem\u003eA genuine FTA concordance rather than a generic note\u003c\/em\u003e\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eEach chapter carries a country-by-country table—exporting country, the precise concession notification with its date, a pointer to the matching General Exemption number in Volume 2, and the nature of the benefit (\u003cem\u003ereduction in BCD, exemption in BCD and\/or AIDC, and so on\u003c\/em\u003e)—which converts preferential-duty checking from a research exercise into a lookup\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cem\u003eA disciplined footnote apparatus\u003c\/em\u003e\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eExemptions specific to an eight-digit item sit at the line itself; exemptions that run chapter-wide or attach at the two-to-six-digit level, together with the finer IGST distinctions such as pre-packaged-and-labelled versus loose, are carried as numbered footnotes beneath the table—a design choice that keeps the main grid uncluttered without discarding the conditions that change the answer\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eFindability and Navigation\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cem\u003eThe Commodity Index as the principal way in\u003c\/em\u003e\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eVolume 2 closes with an exhaustive alphabetical index that routes a plain-language product name to its exact tariff item, frequently to the eight-digit level and broken out by sub-variety, cross-reference and end use, so that a user who knows the goods but not the classification can still reach the right row in seconds—in practice, the index is how most working users enter the book\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cem\u003eNavigational engineering across 3,400 pages\u003c\/em\u003e\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eA Part-prefixed pagination scheme and running headers carrying the chapter number and title on every spread make this bulk genuinely thumb-navigable, so the\u003cstrong\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003ephysical act of finding a page does not itself become the bottleneck\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eVerification Built In\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cem\u003eA two-way reference design\u003c\/em\u003e\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eThe working rows and footnotes in Volume 1 point outward to the notifications, IGST provisions, annexures and rules-of-origin in Volume 2, so that verification is a directed jump to a known place rather than an open search, and the reader can always test a printed effective rate against its underlying authority\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe coverage is organised as a deliberate division of labour between the two volumes—Volume 1 is the surface you compute from, Volume 2 is the library you verify against—and that split is what makes the set usable rather than merely complete\u003c\/span\u003e\u003c\/p\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48851774406875,"sku":null,"price":3795.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/custom.jpg?v=1780914558"},{"product_id":"classification-of-goods-and-services-under-gst-customs-other-indirect-tax-laws","title":"Classification of Goods and Services under GST\/Customs \u0026 other Indirect Tax Laws","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eClassification of Goods \u0026amp; Services under GST, Customs \u0026amp; Other Indirect Tax Laws\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e is a definitive, litigation-grade reference work devoted to one of the most technically complex and dispute-intensive areas of Indian indirect taxation—classification. Far from being a mere tariff or rate-selection exercise, classification lies at the heart of indirect tax compliance and controversy. It determines not only the applicable GST rate or customs duty, but also eligibility for exemptions, valuation linkages, input tax credit availability, import and export treatment, applicability of trade policy restrictions, preferential tariff benefits under FTAs, and ultimately, litigation outcomes. This book approaches classification as a structured legal discipline, governed by statutory rules, interpretative principles, administrative guidance, and judicial precedent. It integrates doctrinal clarity with practical applicability. This Edition reflects the maturity of post-GST classification jurisprudence while preserving continuity with principles developed under the erstwhile Central Excise, Service Tax, and Sales Tax regimes. What distinguishes this publication is its dual character. It functions simultaneously as:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cspan\u003eA conceptual rulebook, explaining how classification must be undertaken under GST and Customs, and\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eA judicial classification compendium, showing how goods and services have been classified by courts, tribunals, and authorities over time, supported by circulars and notifications.\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe result is a single, authoritative volume that supports decision-making, compliance, and defensible litigation strategy.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis book is designed for professionals and institutions for whom classification accuracy is critical and consequential, including:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eGST and Customs Practitioners\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e handling advisory, audits, and disputes\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eChartered Accountants, Cost Accountants, and Indirect Tax Consultants\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eLegal Professionals\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e appearing before adjudicating authorities, tribunals, and courts\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eCorporate Tax, Finance, and Supply-chain Teams\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e dealing with rate disputes and classification risk\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eImporters, Exporters, Manufacturers, and Service Providers\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eDepartmental Officers, Audit Teams, and Revenue Authorities\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eAdvanced Students and Researchers\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e specialising in indirect tax law\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe Present Publication is the 2\u003csup\u003end\u003c\/sup\u003e Edition, updated till 31st January 2026. It is authored by CA. Kishore Harjani, with the following noteworthy features:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eEnd-to-end Classification Framework\u003c\/strong\u003e] Comprehensive treatment of classification of both goods and services across GST, Customs, and allied indirect tax laws\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eTariff Heading No. – Key to Classification\u003c\/strong\u003e] Dedicated Tariff Heading Number Keys for goods and services, enabling rapid location of judicially settled classifications\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eHSN \u0026amp; GRI-Centric Analysis\u003c\/strong\u003e] Detailed explanation of the Harmonised System of Nomenclature (HSN), General Rules of Interpretation (GRI), Section Notes, Chapter Notes, and explanatory notes, aligned with Indian law\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eGST–Customs Alignment Explained\u003c\/strong\u003e] Demonstrates how GST classification of goods follows the Customs Tariff framework, ensuring consistency in interpretation and rate application\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eServices Classification Decoded\u003c\/strong\u003e] Clear explanation of the GST services classification scheme under Chapter 99, including its linkage with CBIC explanatory notes and the UNCPC framework\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eExtensive Judicial Coverage\u003c\/strong\u003e] Exhaustive compilation of classification rulings under Central Excise, Service Tax, VAT, GST, and Customs, reflecting continuity and evolution of principles\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eCirculars \u0026amp; Notifications Integrated\u003c\/strong\u003e] Relevant CBIC circulars, instructions, rate notifications, and press releases are embedded within the classification discussion\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eComposite \u0026amp; Mixed Supply Analysis\u003c\/strong\u003e] In-depth statutory and judicial analysis of bundled supplies, with practical illustrations and tax impact assessment\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eLatest Judicial Classification\u003c\/strong\u003e] Dedicated coverage of recent and emerging classification decisions to reflect current jurisprudential trends\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48851818315995,"sku":null,"price":1795.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/newbook.jpg?v=1780914959"}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/collections\/professional-books.jpg?v=1774837728","url":"https:\/\/legalmatrixpublications.com\/collections\/professional-books.oembed?page=3","provider":"Legal Matrix Publications","version":"1.0","type":"link"}