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Page 1:  · Case Law with Integrated Research 2 Taxmann's Laws l February 2016 ... Direct Tax Laws ... Judgments are accompanied with head notes and detailed Digests prepared

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Page 2:  · Case Law with Integrated Research 2 Taxmann's Laws l February 2016 ... Direct Tax Laws ... Judgments are accompanied with head notes and detailed Digests prepared

3Taxmann's Laws February 2016 l

Case Lawwith

Integrated Research

2 Taxmann's Laws February 2016 l

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Case Laws are updated on Real Time basis.

Judgments are accompanied with head notes and detailed Digests prepared

by Taxmann's Editors having more than four decades of experience in field.

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Page 3:  · Case Law with Integrated Research 2 Taxmann's Laws l February 2016 ... Direct Tax Laws ... Judgments are accompanied with head notes and detailed Digests prepared

3Taxmann's Laws February 2016 l

Case Lawwith

Integrated Research

2 Taxmann's Laws February 2016 l

www.taxmann.com www.taxmann.com

www.taxmann.comAn Authentic & Comprehensive

Legal Research Platform on

Direct Tax LawsAn Authentic & Largest Research Platform for Direct Tax Laws

International TaxationA Most Authentic & Largest Research Platform for International Taxation with

Research Tools/Video Presentations/Tax Treaties Analysis

Accounts & AuditA Comprehensive Research Platform for Accountants & Auditors

With Accounting Tools & Financial Databases

Indirect Tax LawsAn Authentic & Largest Research Platform for

ServiceTax/Central Excise/CST & VAT Laws

Indian Acts & RulesAlways updated Acts & Rules of Day to Day use

Corporate LawsAn Authentic & Largest Research Platform for

Company Law/SEBI Laws/Competition Laws/Foreign Exchange Laws/Banking & Insurance Laws/Other Corporate Laws

Largest database of 1,50,000 Judgments of Supreme Court/High

Court/ITAT/Cestat/CLB/SAT/ATFE/CCI/CAT, etc., on Direct Tax Laws,

Company Law, International Taxation, Service Tax, CST, Excise Laws,

Competition Laws, Foreign Exchange Laws, Securities Laws, etc.

Case Laws are updated on Real Time basis.

Judgments are accompanied with head notes and detailed Digests prepared

by Taxmann's Editors having more than four decades of experience in field.

Case Laws are integrated with information pertaining to (a) backward case

laws references ; (b) forward case laws references ; (c) SLPs; (d) notification

as to cases affirmed/reversed/approved/disapproved/set aside cases;

(e) text of section of relevant assessment year; (f) words and phrases

judicially interpreted; (g) principles of interpretation of statutes; (h)

interpretation of circulars & notifications and (i) articles by experts.

Page 4:  · Case Law with Integrated Research 2 Taxmann's Laws l February 2016 ... Direct Tax Laws ... Judgments are accompanied with head notes and detailed Digests prepared

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4 Taxmann's Laws February 2016 l 5Taxmann's Laws February 2016 l

Always Updated Acts & Rules

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A Compendium of more than 200 Acts/500 Rules including Forms.

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Only compendium of Acts & Rules which remains updated on any given point of time.

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A Largest Data base of more than 31,000 Circulars & Notifications on Direct Tax Laws, Indirect Tax Laws, Corporate Laws, etc.

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Page 5:  · Case Law with Integrated Research 2 Taxmann's Laws l February 2016 ... Direct Tax Laws ... Judgments are accompanied with head notes and detailed Digests prepared

www.taxmann.com www.taxmann.com

4 Taxmann's Laws February 2016 l 5Taxmann's Laws February 2016 l

Always Updated Acts & Rules

Circulars & Notifications

A Compendium of more than 200 Acts/500 Rules including Forms.

Acts and Rules are updated on Real Time basis

Only compendium of Acts & Rules which remains updated on any given point of time.

Acts of Parliament/Finance Acts & Bills since 1951 are also covered.

A Largest Data base of more than 31,000 Circulars & Notifications on Direct Tax Laws, Indirect Tax Laws, Corporate Laws, etc.

Circulars & Notifications are updated on Real Time basis.

All notifications issued on All Laws issued on or after 1-1-2016 shall also be covered.

Page 6:  · Case Law with Integrated Research 2 Taxmann's Laws l February 2016 ... Direct Tax Laws ... Judgments are accompanied with head notes and detailed Digests prepared

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Page 7:  · Case Law with Integrated Research 2 Taxmann's Laws l February 2016 ... Direct Tax Laws ... Judgments are accompanied with head notes and detailed Digests prepared

www.taxmann.com www.taxmann.com

6 Taxmann's Laws February 2016 l 7Taxmann's Laws February 2016 l

Articles & Commentaries

A Veritable Collection of 11,500 Articles and various Commentaries on Direct Tax Laws/Service Tax/Company Law/Excise/CST/FEMA and host of other Laws

Your Queries

Reply to your Queries on Company Laws/Excise Laws/ CST/Service Tax, etc.

Page 8:  · Case Law with Integrated Research 2 Taxmann's Laws l February 2016 ... Direct Tax Laws ... Judgments are accompanied with head notes and detailed Digests prepared

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On Any Section of

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Page 9:  · Case Law with Integrated Research 2 Taxmann's Laws l February 2016 ... Direct Tax Laws ... Judgments are accompanied with head notes and detailed Digests prepared

www.taxmann.com www.taxmann.com

8 Taxmann's Laws February 2016 l 9Taxmann's Laws February 2016 l

On Any Section of

Companies Act 2013View

in One Click & At One Place

Section

Relevant Rules

Relevant Forms

Circulars/Notifications

Allied Laws

Judicial Definitions

Date of enforcement of section

Corresponding provision of 1956 Act

Comparative Study with 1956 Act

Exemptions applicable to Pvt. Company/Government Company/Nidhis/Section 8 Company under the section

Listing Obligations & Disclosure Requirements under the section

SEBI (ICDR) Regulations

SEBI Rules under the section

SS-1 & SS-2

COMPANIES ACT 2013

&

Case Laws

All About

*From 1-1-2016 to 30-9-2016 *Introducing Shortly

Section

Relevant Rules

Relevant Forms

Circulars &Notifications

Allied Laws

Judicial Definitions

Case Laws

Amendment Analysis

Text of Amendment

CBDT's clarification on Amendment

Taxmann's Commentary on Amendment

Income-tax Act(s) for last 25 Assessment Year

INCOME TAX ACT

On Any Section of

Income-tax Act*

View

in One Click & At One Place

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Page 10:  · Case Law with Integrated Research 2 Taxmann's Laws l February 2016 ... Direct Tax Laws ... Judgments are accompanied with head notes and detailed Digests prepared

10 Taxmann's Laws February 2016 l 11Taxmann's Laws February 2016 l

International Taxation

Indian and Foreign Case laws

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Page 11:  · Case Law with Integrated Research 2 Taxmann's Laws l February 2016 ... Direct Tax Laws ... Judgments are accompanied with head notes and detailed Digests prepared

10 Taxmann's Laws February 2016 l 11Taxmann's Laws February 2016 l

International Taxation

Indian and Foreign Case laws

Research Tool with self-refinement functions

Tax Treaties

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Model and Legal Commentaries

Articles and Experts' Opinions

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Indian Tax and Foreign Exchange Laws

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• • Model Financials as per Ind AS* Model CARO Reports*• Model Audit Reports as per Companies Act, 2013*

• Illustrative Financials*

Accounting Tools • • • Deferred Tax Calculator Model Accounting Policies* Model CARO*

• • • • IFRS Financial* Indian GAAP Financials Tax Calculator Depreciation Calculator* Comparison of Annual Reports Companies Act 2013 & Companies Act, 1956• •

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Page 12:  · Case Law with Integrated Research 2 Taxmann's Laws l February 2016 ... Direct Tax Laws ... Judgments are accompanied with head notes and detailed Digests prepared

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ESULT PANELDisplays the list of all records found after selecting the various parameters in the Research panel.

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Page 13:  · Case Law with Integrated Research 2 Taxmann's Laws l February 2016 ... Direct Tax Laws ... Judgments are accompanied with head notes and detailed Digests prepared

Research Result Read

12 Taxmann's Laws February 2016 l 13Taxmann's Laws February 2016 l

ESULT PANELDisplays the list of all records found after selecting the various parameters in the Research panel.

EAD PANELDisplays the content of chosen record from the Result panel. Open up to ve chosen documents from result panel in a single window.

R

Provides the exibility to conduct & Rene searches with various parameters.R ESEARCH PANEL

R

Three Column DisplayView all in Single window

Save your research work and selected documents in

a folder & access the same at any time, everywhere

on your phone or tablet. It is a useful tool to name

and save all your precious research work.

Research Box comes with a unique option for

synchronization with Drop Box to ensure that you have

access to your research work anywhere, anytime and

on any device.

We welcome your valuable feedback and suggestions on

new features and interface introduced at Taxmann.com such

as “Three Column Design, Sticky Notes, Favourite, etc.”

Research Box& Drop Box

www.taxmann.com www.taxmann.com

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14 Taxmann's Laws February 2016 l 15Taxmann's Laws February 2016 l

Flip Tool

Flip Tool is a unique feature to allow comparison of provision of Companies Act, 1956 with corresponding provision of Companies Act, 2013 and vice versa.

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Page 15:  · Case Law with Integrated Research 2 Taxmann's Laws l February 2016 ... Direct Tax Laws ... Judgments are accompanied with head notes and detailed Digests prepared

14 Taxmann's Laws February 2016 l 15Taxmann's Laws February 2016 l

Flip Tool

Flip Tool is a unique feature to allow comparison of provision of Companies Act, 1956 with corresponding provision of Companies Act, 2013 and vice versa.

‘Flip Tool’ which automatically places the two corresponding provisions of Companies Act, 2013 and Companies Act, 1956, in parallel on a single click.

‘See the Difference’ function divulge all significant differences among two provisions of the Companies Act, 2013 and Companies Act, 1956.

Search

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