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Supplementary Study Paper - 2014 & Select Cases in Paper 7: Direct Tax Laws and Paper 8: Indirect Tax Laws - 2014 Relevant for May, 2015 and November, 2015 Examinations.-(07-11-2014)

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Final Course Supplementary Study Paper-2014 and Select Cases in Direct and Indirect Tax Laws -2014 for Paper 7: Direct Tax Laws and Paper 8: Indirect Tax Laws have been web-hosted at the Students’ Knowledge Portal. The printed copies of the same will be available at various sale counters of ICAI shortly. Both these publications are relevant for May, 2015 and November, 2015 examinations.

The Supplementary Study Paper-2014 contains a discussion on amendments made in direct and indirect tax laws by Finance (No. 2) Act, 2014, notifications and circulars issued during the period between 01.05.2013 to 30.04.2014 as also the Budget Notifications. The amendments have been grouped in to Chapters to facilitate co-relation with the Study Material. The related sections, however, have been grouped together and explained in the same Chapter in the Supplementary Study Paper to facilitate interlinking and reading of interconnected provisions. Illustrations have been given, wherever possible, to aid better understanding of the amendments.

The October 2014 edition of the publication “Select Cases in Direct and Indirect Tax Laws” is a compilation of select significant judicial decisions, which have been summarized and grouped chapter-wise for the convenience of students. This publication would enable the students to appreciate the significant issues involved in interpreting and applying the provisions of direct and indirect tax laws to practical situations. It will also help them to develop knowledge and expertise in legal interpretation.

     
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