Indirect Tax Selected Case Studies for April & May 2023 Exams
Indirect Tax Laws are the core competency areas of the Chartered Accountancy course. The level of knowledge prescribed at the final level for these subjects is ‘advanced knowledge’. For attaining such a level of knowledge, the students have to be thorough not only with the basic provisions of the relevant laws but also constantly update their knowledge regarding statutory developments and judicial decisions. The Board of Studies has been bringing out publications in the area of indirect tax laws to help the students to update their knowledge on a continuous basis. “Indirect Tax Selected Case Studies – An essential reading for Final Course” is one such publication which helps the students in understanding the process of judicial decisions.
The select significant judicial decisions reported during the years 2011 to 2014 (upto April 2014) are summarized and compiled in this edition of the publication. This, read in conjunction with the Study Material, will 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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