About the Book
The book includes lucid comprehensive commentary on the subject with latest judicial decisions. It deals with the losses incurred by the assesses covered under section 10A, 10AA and 10B. It covers all the relevant and updated provisions of the Income Tax Act, 1961 & Indian Contract Act, 1872. The relevant Circulars, Notifications and other departmental releases have also been covered in it. The provisions of Set Off and Carry Forward of Losses have been drafted in a synoptic chart.
About the Author
Mr. Kirit S. Sanghvi is fellow member of the Institute of Chartered Accountants of India since 1978. He was the rank holder in his final examinations of Chartered Accountancy. Shri Sanghvi has been in practice since 1978 and is a senior partner of his professional firm.
He has written several articles that have been published in ‘The Economic Times’, the ‘Chartered Accountant Journal’, the ‘Bombay Chartered Accountants’ Journal’ and other journals and tax magazines. Also, he has been a regular contributor to a weekly column, published by ‘The Times of India’. Mr. Sanghvi has authored Professional titles like ‘Appeals under the Income Tax Act, 1961 with Practice Manual’ & ‘A Practical guide to Construction & Real Estate’ and delivered lectures at professional fora.
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