Bloomsbury Professional India Catalogue 2019

Page 1

Catalogue 2019

Tax, Accounting, and Law

Justice Rohinton Fali Nariman

Assisted by

Highlights • Includes case digest of Supreme Court, NCLAT and NCLT under IBC and Companies Act, 2018. • Covers discussion on Insolvency and Bankruptcy Code, 2016 (IBC) and related Rules and Regulations, with commentary thereof w.r.t. corporate persons. • Incorporates the impact of the Companies (Amendment) Act, 2017, Companies (Amendment) Ordinance, 2018 and IBC (Amendment) Act, 2018, IBC (Second Amendment) Act, 2018. • Commentary on all areas of practice including mergers & amalgamation, oppression and mismanagement, winding up, class action & investigation. • Includes updated NCLT and NCLAT Rules.

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(i) Commentary (ii) FEMA & Allied Acts: • Foreign Exchange Management Act, 1999 • Foreign Contribution (Regulation) Act, 1976 • Foreign Exchange Regulation Act, 1973 • Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 • Foreign Trade (Development and Regulation) Act, 1992 • Prevention of Money Laundering Act, 2002 • Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (iii) Rules and Regulations issued under FEMA Act, 1999 (iv) Forms (v) FAQs issued by Reserve Bank of India (vi) Press Notes

Foreword (1st Edn.) by

GAGAN KUMAR,

General Anti-Avoidance Rules (GAAR)

In India and other countries

Establishing Substance Over Form

SECOND EDITION

Dr. Rajeev Babel, FCS

CA Uday Ved | CA Akshay Kenkre

Assisted by: Priyank Babel

Highlights

Highlights

• Special chapter added on ‘GAAR in the Board Room’ • GAAR legislation summarised in lucid language • A simple guide discussing indications & implications of GAAR • Covers related elements like transfer pricing, POEM, BEPS, judicial GAAR, global experiences and SAAR • Decodes technicalities of impermissible avoidance arrangements • Illustrative diagrams & case laws on GAAR and future tax assessments • Analyses Indian and Global case laws on tax avoidance

Volume 1

SECOND EDITION

Compendium of

GST Cases with Summary Dr. Sanjiv Agarwal M.Com, FCA, FCS, ACIS (UK)

Set of two volumes

Neha Somani B.Com, ACA

HIGHLIGHTS • India's first book on judicial pronouncements on GST covering around 550 cases • Covers gist and text of: - Supreme Court/High Courts Cases on GST - Advance Rulings pronounced by various State Authorities of Advance Rulings (AAR) on GST - Appellate Rulings of Appellate Advance Ruling Authority (AAAR) - Orders of National Anti-profiteering Authority (NAA) • List of cases arranged: Alphabetically, Topic-wise, Authority-wise and Legislation/Section-wise for easy search • Cases digested by professionals

Bloomsbury Professional India

• The Prevention of Money Laundering Act, 2002 • The Prohibition of Benami Property Transactions Act, 1988 • The Whistle Blowers Protection Act, 2014 • The Fugitive Offenders Act, 2018 • The Prevention of Corruption Act, 1988 • The Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 • The Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974

A Practitioner’s Guide on

Input Tax Credit under GST FEB 2018

Alok Pareek, CA, CS, LLB HIGHLIGHTS • Detailed discussion on: - Who can claim ITC and when can ITC be claimed - What is eligible and what not eligible for ITC - Requisite documentation for a valid claim of ITC - Interest obligation on wrong claim of ITC • Complete coverage of relevant CBEC GST circulars, notifications and FAQ’s issued till date

FCA, LL.B.

Highlights

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Bloomsbury India Professional Bloomsbury India Professional

PREVENTION OF MONEY LAUNDERING

SECOND EDITION

FCA, LL.B.

Amit Kaushik,

• Contains detailed analysis of the offences which are subject matter of prosecution • Step by Step guide to deal with Tax Prosecutions • Complete discussion alongwith case laws on provisions dealing with tax prosecution • Covers aspects of the Code of Criminal Procedure, 1973 vis-a-vis the Income Tax Act, 1961 and GST Laws

May 2018

Rakesh Garg and Sandeep Garg's

GST Guide with Ready Reckoner

RECENT TRENDS IN

TRANSFER PRICING

Volume 1

Intangibles, GAAR and BEPS Dr Ravi Kant Gupta IRS FOURTH EDITION

Contains OECD BEPS Action Plan Reports as adopted in India (Equalisation Levy, Thin Capitalisation, etc.) Digital economy: Features, impact and taxation challenges CCAs, intra-group services and business restructuring decisions Global and Indian case laws (Intangibles & AMP expenses)

Compendium of

Judicial Pronouncements

(Relevant under GST Regime)

2018

Dr. Sanjiv Agarwal,

M.Com, FCA, FCS, ACIS (UK)

Assisted by

Ankita Agar wal BBA, LLB (Hons), Advocate

HIGHLIGHTS • Judicial interpretation of tax laws • Cases focused on indirect taxes and provisions relevant for Goods & Services Tax (GST) • Unique digest of over 3600 Judicial Pronouncements • Covered under 30 Chapters for better comprehension & understanding • Case laws arranged chronologically alongwith alphabetical index • Gist of relevant statutory provisions of GST laws at beginning of each Chapter

THIRD EDITION

Bloomsbury’s

Quick Guide to Tax and Corporate Laws Including Allied Laws Part I: Goods and Services Tax

Rakesh Garg and Sandeep Garg

Part II: Direct Tax

Gaurav and Dipesh Makhijani

Part III: Employment and Other Laws Employees' Compensation Act

Kiron Prabhakar

Part IV: Companies Law

Milind Kasodekar and Shilpa Dixit

Part V & VI: FEMA and Securities Law

Arun Gupta

Part VII: Stamp Duty

S.K. Kataria

Highlights • Amendments, Notifications, Orders and Circulars since 1 July 2017 - At-a-glance • GST at-a-glance including check-lists on various compliance provisions, due dates, non-creditable supplies, penalties and offences, etc covering the vital provisions of almost the entire Act • Detailed commentary on all GST provisions through illustrations, tables and graphs • Contentious issues arising from the enacted CGST/SGST/IGST Laws have been discussed in the respective chapters • Covers rates and exemptions in GST – Goods and Services • Articles amended/inserted by the Constitution (101st Amendment) Act, 2016 • Complete text of the notified CGST Act/Rules, IGST Act/Rules, GST (Compensation to States) Act/Rules along with forms, important circulars and press releases • Contains cross references of the Central GST Act with the Central GST Rules • Gist of Advance Rulings, Press Release and FAQ relating to GST Rates and Exemptions

A TREATISE ON CONTRAVENTIONS UNDER COMPANIES ACT, SECURITIES LAWS AND FEMA

DR. K. S. RAVICHANDRAN, M Com, LLB, FCS, PhD Highlights • Comprehensive account of offences, frauds, inspection, investigation, search, seizure, compounding of offences, adjudication of penalties, punishments and prosecutions under the Companies Act, 2013. • Complete account of Contraventions under the Securities Laws and Regulations thereto, Provisions and Procedures for Settlement, Compounding, Adjudication of Penalties and Appeals. • Complete account of Contraventions under FEMA and Regulations thereto, Provisions and Procedures for Compounding, Adjudication of Penalties and Appeals. • Relief and remedies against prosecution and proceedings for contraventions under the Companies Act, Securities Laws and FEMA.

2018

Guide to GST on Services

(HSN Code wise taxability of all services)

Rakesh Garg LLB, FCA | Sandeep Garg CMA, FCA HIGHLIGHTS • 360 degree overview of the GST provisions on services • Detailed HSN code (Activity) wise commentary on services in 25 chapters • Separate chapters on exempt Government and Agriculture Services • Comprehensive discussion on important GST concepts for services • Complete text of CGST Act/Rules, IGST Act/Rules along with Services Rates/Exemptions & Scheme of Classification

Multilateral Instruments An Indian Perspective

CA Vikram Naik HIGHLIGHTS • Guidance on construct of Multilateral instrument and how to read the instrument • Detailed explanation on each provisions of Multilateral instruments • Examples to simplify complex provisions • Position of India on various provisions of Multilateral Instruments • Position of major trading companies on Multilateral Instruments • Impact of the provisions of Multilateral Instruments on various open issues on international taxation in India

DRAFTING OF CONTRACTS Templates with Drafting Notes

Ravi Singhania Highlights

Contains CD with Contract Templates in Word format

• Templates of important and day-to-day contracts, acting as a beginning point for practitioners. • Each template is prepared from practical and business-use perspective. • Each template is preceded by an Introduction and the Drafting Notes. • Extensive discussion on Dispute Resolution under different contracts. • Useful for professionals/students to understand the practical details of varied contracts.

Updated for Limited Insolvency Examination w.e.f. 1 November 2018

A Comprehensive Guide to the

INSOLVENCY PROFESSIONAL EXAMINATION Dr. Rajeev Babel,

FCS, Insolvency Professional

Third Edition

Highlights • More than 2500 MCQs with answers • Contains summary of all case laws of Supreme Court, High Court, NCLAT and NCLT relevant for exam • Contains separate chapters with case analysis on Corporate/Individual Insolvency Resolution • Contains complete text of Insolvency and Bankruptcy Code along with Rules and Regulations and updated till 31 October 2018

Bloomsbury Professional India Bloomsbury Professional India Bloomsbury India Professional Bloomsbury India Professional

This volume covers

(Under Income-tax and GST laws)

Bloomsbury Professional India

Second Edition

Prachi Manekar Wazalwar

Includes digest of NCLT, NCLAT and the Supreme Court cases

Bloomsbury India Professional

CS R. Sridhar, LLB

TAX PROSECUTION

Law, Practice & Procedure

Bloomsbury India Professional

UPDATED UPTO 24 JUNE 2019

National Company Law Tribunal and National Company Law Appellate Tribunal

Bloomsbury India Professional

Ready Reckoner with Commentary

SIXTH EDITION

Bloomsbury India Professional

FEMA

2018

Volume 1

Bloomsbury Pro ofessional India

www.bloomsbury.co.in

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PROHIBITION OF BENAMI TRANSACTIONS CONCEPTS & LAW

Radhakrishna Sreepada, IRS Foreword by : Sh. Shivraj V. Patil, Hon'ble (retd.) Justice of the Supreme Court of India

HIGHLIGHTS • Extensive discussion on evolution of Benami Law in India. • Covers discussion on authorities and their powers under the subject Act. • Detailed commentary on procedure to be followed by each authority. • Include the relevant Acts, Rules and Notifications issued by the Central Government.

GST LAWS MANUAL

ACTS, RULES AND FORMS Fifth Edition

Rakesh Garg, LLB, FCA | Sandeep Garg, CMA, FCA

Highlights • Updated GST Laws as on February 2019 • Contains cross-references of the CGST Act, CGST Rules and Forms • Online support with regard to updates till 31 May 2019 • Text of Important forms covered • All upto date CGST forms available on website - rgargsgarg.com

Second Edition

Financial Reporting under

Ind AS and AS Covering Schedule III, ICDS and ICAI Guidance Notes (Updated as per Ind AS 115, Ind AS 116, Schedule III, Division III for NBFCs )

Includes 600+ Practical illustrations, issues and charts

B.D. Chatterjee B.Com (Hons), ACA, ACMA, ACS, Dip IFR (ACCA - UK)

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Bloomsbury Publishing India Bloomsbury Publishing India bring out books on tax, accounting and law. Our aim is to publish books of high quality content. The Bloomsbury India list of titles for professionals can be accessed at http://www.bloomsbury.co.in. Bloomsbury titles are available at every major bookshop selling tax, accounting and law titles. The books are also available on Amazon (www.amazon.in), Flipkart (www.flipkart.com) and Meripustak (meripustak.com). Bloomsbury books are authored, as far as possible, by practicing professionals in each subject area to ensure that the content is useful and relevant to professionals. Our editorial team also includes professionals to ensure the quality that readers expect from a Bloomsbury book.

BLOOMSBURY The first choice for professionals

BLOOMSBURY PROFESSIONAL INDIA CONTACTS Publishing: Nikita Jain, Managing Editor, Nikita.Jain@bloomsbury.com Marketing and sales: Ajay Jaiswal, National Sales and Marketing Manager, ajay.jaiswal@bloomsbury.com

To place an order call +91 9811455517

Visit www.bloomsbury.co.in


Direct Tax

(2nd Edition)

Prevention of Money Laundering – In India and and other countries

Gagan Kumar

Dr. Rajeev Babel

This book is an easy reference and how to do guide for handling prosecution matters under the Income-tax Act, 1961 TAX and GST Laws. This book PROSECUTION would be of immense help (Under Income-tax and GST laws) to Chartered Accountants and other tax practitioners GAGAN KUMAR, who generally do not practice before the trial courts. It covers the journey of prosecution provisions and how it evolved over a period of time. Key Features •• Contains detailed analysis of the offences which are subject matter of prosecution •• Step by Step guide to deal with tax prosecutions •• Complete discussion alongwith case laws on provisions dealing with tax prosecution •• Covers aspects of the Code of Criminal Procedure, 1973 vis-a-vis the Income Tax Act, 1961

This book comprehensively covers the PMLA law along with other allied laws with In India and other countries analysis and related case laws. It also highlights the policy guidelines framed by various regulatory International Forums/ Standards/statutes enacted Dr. Rajeev Babel, by other countries for the Prevention of Money Laundering. The book may be useful for the advocates, law professionals, chartered accountants, company secretaries, cost accountants and students pursuing professional courses from Institutes/ Universities. Laws covered •• The Prevention of Money Laundering Act, 2002 •• The Prohibition of Benami Property Transactions Act, 1988 •• The Whistle Blowers Protection Act, 2014 •• The Fugitive Offenders Act, 2018 •• The Prevention of Corruption Act, 1988 •• The Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 •• The Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974

Foreword (1st Edn.) by

Justice Rohinton Fali Nariman

SECOND EDITION

FCA, LL.B.

Assisted by

Amit Kaushik,

FCA, LL.B.

Highlights

• Contains detailed analysis of the offences which are subject matter of prosecution • Step by Step guide to deal with Tax Prosecutions • Complete discussion alongwith case laws on provisions dealing with tax prosecution • Covers aspects of the Code of Criminal Procedure, 1973 vis-a-vis the Income Tax Act, 1961 and GST Laws

Bloomsbury Professional India

Tax Prosecution (Under Income-tax and GST Laws)

9789387457126 2019 | Paperback | 428pp INR 895

PREVENTION OF MONEY LAUNDERING

FCS

Assisted by: Priyank Babel

Highlights

• The Prevention of Money Laundering Act, 2002 • The Prohibition of Benami Property Transactions Act, 1988 • The Whistle Blowers Protection Act, 2014 • The Fugitive Offenders Act, 2018 • The Prevention of Corruption Act, 1988 • The Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 • The Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974

9789387457485 2019 | Paperback | 652pp INR 1,195

Visit www.bloomsbury.co.in

To place an order call +91 9811455517

page 1


Direct Tax

Prohibition of Benami Transactions Concepts & Law

Radhakrishna Sreepada Bloomsbury India Professional

The Benami Property Transactions (Prohibition) Act,1988 was amended in 2016 and the amended CONCEPTS & LAW Act came into force from 1.11.2016. This Amendment Act of 2016 has made various changes to the Act of 1988. These changes Radhakrishna Sreepada, are for establishing the authorities to implement the Act and the provisions enabling them to enforce the Act. This book gives a comprehensive picture of the law relating to prohibition of Benami property transactions. It tries to compare the powers of the authorities under the Benami Transactions (Prohibition) Amendment Act, 2016 and the Income-tax Act, 1961 and gives the similarities and variations under both the legislations in respect of powers of various authorities. All relevant Acts, Rules, Forms, Notifications issued under the Benami Transactions (Prohibition) Act are made a part of the book to make it an all-encompassing reference material. Key features •• Extensive discussion on evolution of Benami Law in India. •• Analysis of salient features of Benami Law. •• Comprehensive analysis of the definitions of important terms. •• Discussion on authorities and their powers under the Act. •• Detailed commentary on procedure to be followed by each Authority. •• Covers comparison of powers under this Act and the Income Tax Act.

PROHIBITION OF BENAMI TRANSACTIONS

The Law and Practice of the Prohibition of Benami Property Transaction Act, 1988 (2nd Edition)

PAV Law Offices

2018 | Paperback | 364pp

The book is a very useful referencer and a guide for THE PROHIBITION OF a person who may be a BENAMI PROPERTY TRANSACTION ACT, 1988 property owner, tax payer, as amended by Act No.43 of 2016 tax authority, enforcement officers, professional(s), student(s), research scholar and consumers. It comprehensively covers PAV Law Offices the relevant provisions of the Prohibition of Benami Property Transactions Act, 1988 along with Rules and relevant notification(s) issued by the Central Board of Direct Taxes, Pradhan Mantri Jan Dhan Yojana, Pradhan Mantri Garib Kalyan Deposit Scheme, 2016 and relevant notices issued under the Income Tax Act, 1961 and the Prevention of Money Laundering Act, 2002. In light of the recent developments in the Real Estate Laws, this edition of the book has also captured the Real Estate (Regulation and Development) Act, 2016 to give the reader a glimpse of law affecting real estate sector. Key features •• Section wise analysis of all important issues under the Prohibition of Benami Property Transactions Act, 1988 and the PBPT Rules, 2016 •• Covers illustrative regulatory framework and bodies authorized under the Income Tax, 1961 and PML Act, 2002 •• Comprehensive analysis of the Pradhan Mantri JanDhan Yojana •• Discussion on the Pradhan Mantri Garib Kalyan Yojana •• Detailed commentary on the Real Estate (Regulation and Development) Act, 2016

INR 795

9789386606013

• Extensive discussion on evolution of Benami Law in India. • Covers discussion on authorities and their powers under the subject Act. • Detailed commentary on procedure to be followed by each authority. • Include the relevant Acts, Rules and Notifications issued by the Central Government.

9789386250599

Covers the Real Estate (Regulation and Development) Act, 2016

HIGHLIGHTS

• Section wise analysis of all important issues under the Prohibition of Benami Property Transactions Act, 1988 and the Prohibition of Benami Property Transactions Rules, 2016 • Detailed commentary on the Real Estate (Regulation and Development) Act, 2016 • Covers relevant announcements and notice(s) issued by the Central Government and the Central Board of Direct Taxes • Reader friendly presentation of topics through judicial pronouncements, examples and FAQs

Bloomsbury India Professional

IRS

Foreword by : Sh. Shivraj V. Patil, Hon'ble (retd.) Justice of the Supreme Court of India

HIGHLIGHTS

Second Edition

The Law and Practice of

2017 | Paperback | 400pp INR 795

page 2

To place an order call +91 9811455517

Visit www.bloomsbury.co.in


Direct Tax

Kiron Prabhakar

Highlights

• Section-wise analysis of important provisions under the Prevention of MoneyLaundering Act, 2002 along with the related Rules and Regulations. • Covers illustrative regulatory framework and bodies authorized under the Prevention of Money-Laundering Act, 2002. • In-depth coverage of the manner of provisional attachment and disposal of confiscated property. • Covers illustrative regulatory framework and bodies authorized under the Prevention of Money-Laundering Act, 2002

Bloomsbury India Professional

The book is very useful as a referencer and guide Prevention of for persons who may Money-Laundering be officers of the banks, Act, 2002 non-banking financial institutions or other institutions, teachers, enforcement officers, professionals, students, Kiron Prabhakar research scholars and any other common per-son having interest in the subject. It comprehensively covers the relevant provisions of the Prevention of Money-Laundering Act, 2002 along with Rules, Regulations and relevant notification(s) passed by the Central Government. The book has been written in a manner which would help the professionals in getting a better understanding of the provisions under the Prevention of Money-Laundering Act, 2002. Various provisions of the Prevention of Money-Laundering Act, 2002 and the Rules made there under have been analysed and discussed at length with a practical approach. FAQs appended with the topics. Key features •• Section wise analysis of important provisions under the Prevention of Money-Laundering Act, 2002 along with the related Rules and Regulations. •• Covers illustrative regulatory framework and bodies authorized under the Prevention of Money-Laundering Act, 2002. •• In-depth coverage of the manner of provisional attachment and disposal of confiscated property. •• Covers topic-wise FAQs and important judicial pronouncements. A Practical Guide to

9789386141750 2017 | Paperback | 500pp INR 995

Income Computation and Disclosure Standards

Ready Reckoner in Q & A Format (6th Edition) CA (Dr) N. Suresh The sixth edition comprehensively covers notified revised ICDS applicable to all the assessees following mercantile system of INCOME COMPUTATION AND accounting and where DISCLOSURE Income is chargeable under STANDARDS the head “Profits and Gains CA. (Dr) N. Suresh of Business or Profession” or “Income from Other Sources”. All the provisions of ICDS have been analysed in the book in an exhaustive manner with a practical approach. The practical illustrations provided in Q&A Format in the book are immensely helpful to various stake holders viz professionals, practitioners, corporates, regulators, etc in understanding the complex situations in a lucid manner. The requirements of ITR forms and Tax Audit Reporting have been comprehensively covered. Key features •• Covers the changes in Income-tax Act by the Finance Act, 2018 •• Detailed chapter on proposed ICDS on Real Estate Transactions •• Complete coverage of notified revised ICDS in Q&A format •• Practical illustrations on each ICDS •• Relevant clauses of Form 3CD (Tax Audit Report) referred •• Relevant clauses of ITRs for AY 2018-19 covered •• Exhaustive Comparison of revised ICDS with relevant Accounting Standards (AS) and Ind AS •• For convenience, text of notified revised ICDS and AS covered 2018

Sixth Edition

READY RECKONER IN Q & A FORMAT

AY 2018-19 forms- ITR 3, ITR 5 & ITR 6 with ScheduleICDS

Highlights

• Covers the changes in Income-tax Act by the Finance Act, 2018 • Detailed chapter on proposed ICDS on Real Estate Transactions • Complete coverage of notified revised ICDS in Q&A format • Exhaustive comparison of revised ICDS with relevant Accounting Standards (AS) and Ind AS • Relevant clauses of Form 3CD (Tax Audit Report) referred • Relevant clauses of ITRs for AY 2018-19 covered

Assisted by

CA. Nandini Suresh | CA. Preethi B

Bloomsbury India Professional

A Practical Guide to Prevention of MoneyLaundering Act, 2002

9789387457171 2018 | Paperback | 440pp INR 995

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page 3


International Tax and Transfer Pricing

Radhakishan Rawal’s Analysis of Direct Tax Amendments under The Finance Act, 2018 Radhakishan Rawal This book contains detailed analysis of some of the key RADHAKISHAN RAWAL’S provisions of the Finance ANALYSIS OF Act, 2018. The book aims UNDER THE FINANCE ACT, 2018 at identifying various issues arising from the newly inserted provisions in the Radhakishan Rawal Income Tax Act, 1961. The key issues analysed in this book are capital gains related provisions [section 112A, section 48, section 55(2)(ac), section 2(42A)], ICDS related provisions [section 43AA, section 43CB, section 145A, section 145B] and changes to the concept of “business connection” [significant economic presence and agency PE provisions]. The book also contains analysis of the amendments to section 115JB, section 139A and provisions related to conversion of stock-in-trade into capital asset. The book contains a number of examples and tables explaining the provisions. Analysis of •• New regime for taxation of capital gains •• ICDS related provisions •• Significant Economic Presence •• Agency PE provisions •• Attribution issues •• Conversion of stock-in-trade into capital asset

Multilateral Instruments – An Indian Perspective CA Vikram Naik The book is a practical guide providing a detailed explanation of provisions of Multilateral Instrument. The book aims to provide understanding on construct Multilateral of Multilateral Instrument, Instruments on method of applying the An Indian Perspective same and explaining the CA Vikram Naik provisions. It simplifies the complicated provisions by providing an example/case studies on such provisions. The book is aimed at all the professionals, students and other academicians who wish to gain a practical understanding of the new international taxation law applicable to tax treaties. Key features •• Guidance on construct of Multilateral instrument and how to read the instrument •• Detailed explanation on each provisions of Multilateral instruments •• Examples to simplify complex provisions •• Position of India on various provisions of Multilateral Instruments •• Position of major trading companies on Multilateral Instruments •• Impact of the provisions of Multilateral Instruments on various open issues on international taxation in India HIGHLIGHTS

• Guidance on construct of Multilateral instrument and how to read the instrument • Detailed explanation on each provisions of Multilateral instruments • Examples to simplify complex provisions • Position of India on various provisions of Multilateral Instruments • Position of major trading companies on Multilateral Instruments • Impact of the provisions of Multilateral Instruments on various open issues on international taxation in India

Bloomsbury Professional India

Direct Tax

9789387457416 2019 | Paperback | 266pp INR 695

9789387471610 2018 | Paperback | 338pp INR 395

page 4

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Visit www.bloomsbury.co.in


International Tax and Transfer Pricing CA Akshay Kenkre

HIGHLIGHTS

• The first of its kind ready referencer on transfer pricing • Technical aspects of transfer pricing explained in lucid language • A simple practical handbook for professionals in industry and in practice, students and policy makers • Important chapter on 'Steps while undertaking transfer pricing analysis’ • Covers latest and important transfer pricing case-laws with categories • Provides guidance on benchmarking analysis and search process

Bloomsbury India Professional

Transfer pricing brings in dynamism and complexity to the international business. Simplistically presenting the topic was a need of the hour, which is TRANSFER the foundation on which PRICING this book is built. This REFERENCER CA. Akshay Kenkre would lead to increased awareness in the business about the topic, thereby focusing on planning of supply chain and taxes resulting in reduced litigation in future. Also, an understanding of this topic and appropriate interpretations bring in certainty in global business and helps in ease of doing business. One may like to use the book as a guide in transfer pricing analysis and cross-border transactions, where the literature would hand-hold you in navigating through the turbulent tax times. It would be useful for tax directors, CFOs, regulators, professionals, policy makers and researchers of taxation. 9789387457034 2018 | Paperback | 378pp INR 795

General Anti-Avoidance Rules (GAAR) Establishing Substance Over Form (2nd Edition) Uday Ved and Akshay Kenkre GAAR is a deep-rooted approach to identify and target structures adopted by taxpayers that skirt Establishing Substance Over Form the lines of tax avoidance and focuses on substance over form. GAAR was first prescribed in the Finance Act 2012 and has now CA Uday Ved | CA Akshay Kenkre been implemented in the financial year 2017-18, thus giving time to taxpayers and regulators alike to come to terms with this radical change. All eyes look ahead as GAAR arrives at a time when a unified anti-abuse measure is required to target tax avoidance situations. It is one of the most pervasive tax concept that identifies the grey place between black and white in the form of tainted abuse tests and parameters. To grasp the important concepts revolving around GAAR and delve into the niceties of tax avoidance, this book explains the entire landscape of GAAR at one place. The implications and implementation of GAAR are unprecedented with a room for subjective and practical interpretations of various business cases. Therefore, this book provides a simplistic perspective on the current situation of the complex tax era that reaches the tax directors, CFOs, regulators, professionals, and researchers of taxation.

General Anti-Avoidance Rules (GAAR)

SECOND EDITION

Highlights

• Special chapter added on ‘GAAR in the Board Room’ • GAAR legislation summarised in lucid language • A simple guide discussing indications & implications of GAAR • Covers related elements like transfer pricing, POEM, BEPS, judicial GAAR, global experiences and SAAR • Decodes technicalities of impermissible avoidance arrangements • Illustrative diagrams & case laws on GAAR and future tax assessments • Analyses Indian and Global case laws on tax avoidance

Bloomsbury India Professional

Transfer Pricing Referencer

9789387457461 2018 | Paperback | 530pp INR 1,295

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To place an order call +91 9811455517

page 5


International Tax and Transfer Pricing

Indirect Tax

Rakesh Garg and Sandeep Garg’s

Intangibles, GAAR and BEPS

GST Guide with Ready Reckoner (2 Vols.)

Ravikant Gupta

(4th Edition)

The growing importance of the intangible assets in the global economy RECENT TRENDS IN coupled with expanding TRANSFER PRICING international intra-firm Intangibles, GAAR and BEPS trade, has meant that Dr Ravi Kant Gupta IRS transfer pricing issues concerning intangibles have assumed critical importance for both the Multi National Enterprises as well as Tax authorities. The identification, account-ing & valuation of intangibles is a challenging and evolving field. This volume details the various such issues and concerns from both industry and revenue perspective. Further, the contempo-rary issues of digital economy, tax planning, BEPS, GAAR have also been extensively dealt with. Key features •• Explains in detail the meaning of various types of intangibles as defined in Income Tax Act. •• Discusses the various possible methodologies for valuing the intangibles including the typical and residual methods •• Accounts for all the relevant changes suggested by the OECD in the BEPS Action Point 8-10 report regarding intangibles •• Valuation of Highly Uncertain as well Hard-to-Value Intangibles •• Relevant Features of and taxation challenges posed by Digital economy •• Various possible techniques of Tax Planning adopted by the Multi-national Enterprises

This book comprehensively discusses the provisions GST Guide with contained in the notified Ready Reckoner Central GST Act, 2017, Integrated GST Act, 2017, GST (Compensation to States) Act, 2017 and State GST Act, 2017 along with the Rules (Central GST Rules, 2017/Integrated GST Rules, 2017/State GST Rules, 2017 and GST (Compensation to States) Rules, 2017). The book has been divided into four parts. Volume – I •• Part A: GST At-a-glance – Gives a glimpse of Amendments, Notifications, Orders, Circulars, State/ Port codes since 1 July 2017, the vital concepts of GST, including check-lists on various compliance provisions, due dates, non-creditable supplies, penalties and offences, etc covering almost entire Act. •• Part B: Commentary – Comprises of critical analysis of various provisions of GST through illustrations, tables and graphs. Volume – II •• Part C: Legislation – Collates the enacted GST Acts, Rules and Forms. •• Part D: Referencer – Comprises of upto date list of GST rates on goods and services along with clarifications and advance rulings released so far.

Contains

OECD BEPS Action Plan Reports as adopted in India (Equalisation Levy, Thin Capitalisation, etc.) Digital economy: Features, impact and taxation challenges CCAs, intra-group services and business restructuring decisions Global and Indian case laws (Intangibles & AMP expenses)

May 2018

Rakesh Garg and Sandeep Garg's

Volume 1

FOURTH EDITION

Highlights

• Amendments, Notifications, Orders and Circulars since 1 July 2017 - At-a-glance • GST at-a-glance including check-lists on various compliance provisions, due dates, non-creditable supplies, penalties and offences, etc covering the vital provisions of almost the entire Act • Detailed commentary on all GST provisions through illustrations, tables and graphs • Contentious issues arising from the enacted CGST/SGST/IGST Laws have been discussed in the respective chapters • Covers rates and exemptions in GST – Goods and Services • Articles amended/inserted by the Constitution (101st Amendment) Act, 2016 • Complete text of the notified CGST Act/Rules, IGST Act/Rules, GST (Compensation to States) Act/Rules along with forms, important circulars and press releases • Contains cross references of the Central GST Act with the Central GST Rules • Gist of Advance Rulings, Press Release and FAQ relating to GST Rates and Exemptions

Bloomsbury India Professional

Recent Trends in Transfer Pricing

9789386643421 2018 | Paperback | 2134pp INR 2,890

9789386432353 2017 | Hardcover | 530pp INR 1,495

page 6

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Indirect Tax

(2 Edition) nd

CA Madhukar N Hiregange, Shri B.S.V. Murthy, Mahadev. R, CA Ravi Kumar Somani The book has been written with a perspective to enable the taxpayers to ensure compliance with the applicable laws. The vast experience of the four authors in consulting, adjudicating, judging and implementation of indirect taxes would help the professionals implement GST provisions and getting the audit done in an easier way while providing value to their clients/ employers. Key features •• Comprehensive guidance for conducting different types of GST audits with a focus on Form GSTR 9 & GSTR 9C [for FY 2017-18 & FY 2018-19]. •• Includes provisions of key auditing and accounting standards relevant to GST. •• Includes practical tables giving Step by Step approach with internal control questionnaires, checklists, review program and reconciliation statements for: –– filing annual return with checklist and enabling formats –– audit certification •• Detailed discussion on 8 key reconciliation statements including ITC, outward supplies, etc. •• Extensive list of common errors to be avoided in GST. •• Covers bird’s eye view of legal concepts and key procedures of GST at a glance. •• Ready reference appendices to important notifications, accounting entries, guidance notes on audit, etc. •• Extensive discussion on professional approach to GST audit using the internal control questionnaire and sample audit program. •• Covering important tools/techniques for optimization of tax, ITC, year-end actions, etc. to avoid future disputes and adding value. •• Visit http://bit.ly/GSTAudit for Free Online Updates and Important information.

Guide to GST on Services (HSN Code wise taxability of all services) Rakesh Garg and Sandeep Garg The overarching purpose of the book is to provide a 360 degree overview of the GST provisions on services for an easy understanding 2018 and quick reference of Guide to GST professionals. on Services (HSN Code wise taxability of all services) The book has been divided Rakesh Garg | Sandeep Garg into three parts. Part A: Concepts of GST (Services) – Chapters A-1 to A-20 cover general provisions relating to services, such as, meaning & scope of supply, time, value & place of supply, levy & reverse charge, input tax, export & refund, registration, accounts, etc. Part B: HSN Code wise Guide on Services – Chapters B-1 to B-27 comprises of critical analysis of HSN Code wise services through illustrations and tables. Part C: Legislation – Chapters C-1 to C-8 covers the legislative provisions, such as, CGST Act & Rules, IGST Act & Rules, Services and Cess Rates & Exemption Notifications, Scheme of Classification of Services. LLB, FCA

CMA, FCA

HIGHLIGHTS

• 360 degree overview of the GST provisions on services • Detailed HSN code (Activity) wise commentary on services in 25 chapters • Separate chapters on exempt Government and Agriculture Services • Comprehensive discussion on important GST concepts for services • Complete text of CGST Act/Rules, IGST Act/Rules along with Services Rates/Exemptions & Scheme of Classification

Bloomsbury India Professional

A Practical Guide to GST Audits and Certification

9789387146204 2018 | Paperback | 1416pp INR 2,295

9789389165265 2019 | Paperback | 960pp INR 1,295 Visit www.bloomsbury.co.in

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page 7


Indirect Tax

Handbook of GST

GST Laws Manual

(4 Edition)

(5th Edition)

Procedure, Commentary and Rates th

Bloomsbury Professional India

Rakesh Garg and Sandeep Garg

Sandeep Garg, CMA, FCA

Fourth Edition

February 2019

HIGHLIGHTS

• Important reference tables containing compliance chart with limitation periods, non-creditable supplies, penalties and offences, etc covering the vital provisions under the GST law • Detailed commentary on GST provisions through illustrations/tables/graphs • Upto-date HSN Code-wise rates and exemptions in GST – Goods and Services along with scheme of classification of services and the corresponding explanatory notes

Rakesh Garg and Sandeep Garg

About the book and key features

This book comprehensively discusses the various provisions and procedures prescribed under the GST Handbook of GST Procedure, Commentary and Rates Laws. The book has been written in a manner which would help taxpayers and professionals to get a better understanding of compliances under the GST. It is a very useful handbook for professionals, corporates and regulators, as all the provisions have been explained in a lucid manner. The book has been divided into three parts. Part A: Important Reference Tables Rakesh Garg, LLB, FCA

Acts, Rules and Forms

Contents of the book

GST LAWS MANUAL

ACTS, RULES AND FORMS Fifth Edition

Rakesh Garg, LLB, FCA | Sandeep Garg, CMA, FCA

Highlights • Updated GST Laws as on February 2019 • Contains cross-references of the CGST Act, CGST Rules and Forms • Online support with regard to updates till 31 May 2019 • Text of Important forms covered • All upto date CGST forms available on website - rgargsgarg.com

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Part B: Commentary Detailed analysis of provisions of GST through illustrations, tables and graphs Part C: GST Rates Updated GST rates on goods and services Book updates available on rgargsgarg.com 9789388912594

ti

arg

Part A Central GST Act, Rules and Notifications Part B Integrated GST Act, Rules and Notifications Part C GST (Compensation to States) Act, Rules and Notifications Part D Important GST Forms List of Circulars and Orders

rg

Key features •• Updated GST Laws as on February 2019 •• Contains cross-references of the CGST Act, CGST Rules and Forms •• Online support with regard to updates till 31 May 2019 •• Text of Important forms covered •• All upto date CGST forms available on website – rgargsgarg.com 9789388912655 2019 Paperback | 644pp INR 1,295

2019 Paperback | 1200pp INR 1,795

page 8

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Indirect Tax

GST for Accounts and Finance Teams B. D. Chatterjee and Rohit Gupta GST for Accounts and Finance Teams GST

ACCOUNTS

B D Chatterjee, ACA, ACMA, ACS, Dip IFR (ACCA - UK) Rohit Gupta, ACA Technical Editor: Nikita Jain, ACA

Highlights • Comparative analysis of important provisions under AS, Ind AS and GST. • Details discussion on accounts, records, documents to be maintained under GST, Input tax credit, Journal entries and ledgers to be maintained under GST, Year-end control points for accountants; • Detailed analysis of employer-employee transactions, prior-period items, provisions and related party transactions

Though GST is a tax reform, however, it is pertinent for entities to access its impact on accounts, accounting processes and various disclosures. This book attempts to bridge that gap by providing a pragmatic analysis of the concepts and processes established under GST vis-à-vis accounting laws. The book is aimed at all the professionals, students and

other academicians. Key features •• Comparative analysis of important provisions under AS, Ind AS and GST. •• Details discussion on: –– Accounts, records, documents to be maintained under GST; –– Input tax credit; –– Journal entries and ledgers to be maintained under GST; –– Year-end control points for accountants; –– GST Audit preparations. •• Detailed analysis of: –– Employer-employee transactions; –– Prior-period items and provisions; –– Related party transactions; •• Contains FAQs and important GST forms and formats relevant for accountants. 9789387457263 2019 Paperback | 326pp INR 695

Compendium of GST Cases with Summary (2 vols.) (2nd Edition)

Dr. Sanjiv Agarwal and Neha Somani Goods and Services Tax (GST) is a new Indirect tax in India levied w.e.f. 1st July, 2017 and this GST law is not only new but is evolving with experience as is witnessed by decisions of GST Council, the apex forum to decide and recommend on GST legislations & administration and recent amendments as well as judicial pronouncements. During the last 17-18 months of GST, there have been various issues on which tax payers sought clarity on interpretation of provision of GST laws by way of writ petitions. These writs have been disposed of by courts in line with the legislative objective and constitutional powers. With the setting up of Authorities for Advance Ruling (AAR) and National Anti-profiteering Authority (NAA), rulings and orders have also been pronounced by these Authorities. Many advance rulings have travelled to Appellate Authority for Advance Rulings (AAAR). The book is divided into four parts – Part I containing cases on the Constitutional framework, Part II containing cases on CGST/SGST Acts in 16 chapters, Part III containing cases on IGST in 4 chapters and Part IV containing cases on Compensation Cess. Key features •• Covers around 550 judicial pronouncements digested and included •• Gist as well as full text of cases incorporated •• Covers gist and text of: –– Supreme Court/High Courts Cases on GST –– Advance Rulings pronounced by various State Authorities of Advance Rulings (AAR) on GST –– Appellate Rulings of Appellate Advance Ruling Authority (AAAR) –– Orders of National Anti-profiteering Authority (NAA) •• Alphabetical index of cases digested •• Multiple citations to cases provided •• Covers meaning of important legal maxims/ abbreviations used 9789387457423 2018 | Paperback | 2672pp INR 4,295

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page 9


Indirect Tax

Compendium of Judicial Pronouncements

A Comprehensive Guide to GST for Exporters

Dr. Sanjiv Agarwal

CA Pradeep Jain CA Preeti Parihar CA Neetu Sukhwani

Ankita Agar wal

BBA, LLB (Hons), Advocate

HIGHLIGHTS

• • • • • •

Judicial interpretation of tax laws Cases focused on indirect taxes and provisions relevant for Goods & Services Tax (GST) Unique digest of over 3600 Judicial Pronouncements Covered under 30 Chapters for better comprehension & understanding Case laws arranged chronologically alongwith alphabetical index Gist of relevant statutory provisions of GST laws at beginning of each Chapter

9789386606037 2018 | Paperback | 1152pp INR 1,995

al India

This book is a comprehensive guide on GST for laws and procedures related Exporters to exports under the GST regime. It gives an insight into the provisions as well as procedural difficulties faced by the exporters right from the implementation of CA Pradeep Jain CA Preeti Parihar GST, remedial action taken CA Neetu Sukhwani by Government and areas where improvement is still required. Exports under GST has been the key area of GST law which was and is still full of ambiguities and lacunas. The provisions related to exports under the CGST Rules, 2017 have been amended a number of times since the implementation of GST. This book contains summary of all such amendments, analysis, and consequences thereof. Since there have been frequent amendments in the CGST Rules, 2017 and the amendments are the results of difficulties faced by exporters; there are high chances that the period prior to such amendments will be a subject matter of litigation. This book will help exporters as well as professionals to understand the problems in export procedures, reasons thereof and suggestions thereupon. It is complete bundle of legal analysis helpful for both professionals and exporters. Key features •• An insight into the export procedures under GST regime vis-à-vis the erstwhile Indirect Tax regime. •• Guide on practical difficulties faced by exporters and remedial measures taken by Government. •• Analysis of amendments made in the various provisions relating to exports along with comments. •• More than 100 practical FAQs on exports. •• Covers relevant circulars, notifications and case laws relating to exports. A Comprehensive Guide to

Highlights

• More than 100 practical FAQs on exports. • Guide on practical difficulties faced by exporters and remedial measures taken by Government. • Analysis of upto date amendments relating to exports along with author analysis.

Bloomsb

M.Com, FCA, FCS, ACIS (UK)

Assisted by

Bloomsbury India Professional

A comprehensive digest of judicial pronouncements Judicial on indirect taxes relevant Pronouncements (Relevant under GST Regime) to Goods and Services Tax 2018 (GST) covering important and landmark case laws, pronouncements of Tribunal, High Courts and Dr. Sanjiv Agarwal, Supreme Court of India including foreign cases. A separate chapter exclusively digests most of the judicial pronouncements delivered by various High Courts on Goods & Services Tax so far. The book also contains an alphabetical index of case laws digested, besides meaning of important legal maxims generally used. Key features •• Over 3600 cases relevant to Goods and Services Tax digested •• Interpretations useful to understand GST laws •• Provisions of GST laws covered under 30 Chapters •• Covers principles of interpretation of tax laws •• Useful interpretation of various terms/phrases/ expressions used in tax laws •• Case laws arranged chronologically in each chapter along with alphabetical index for easy search •• Multiple citations of cases reported •• Special Chapter on GST cases reported so far •• Relevant and important cases reported upto January 2018 digested •• Meanings of legal maxims Compendium of

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(Relevant under GST Regime)

9789387457218 2019 Paperback | 406pp INR 895

page 10

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Indirect Tax

Alok Pareek

Alok Pareek and Deepshikha Pareek

This book decodes provisions on Input Tax Input Tax Credit Credit under the GST law under GST through comprehensive analysis of sections on ITC under the CGST Act, 2017 along-with related CGST Rules. A step-bystep explanation approach Alok Pareek, breaks down the complete legal provisions into small topics to provide a lucid understanding thereon. The book is intended for use by professionals, students and academicians who wish to gain a practical understanding of the ITC concept under GST. Key features •• Covers insight into all the key concepts of ITC under GST •• Provides in-depth understanding of the provisions related to ITC under the CGST Act, 2017 and related Rules •• Detailed discussion on: –– Who can claim ITC and when can ITC be claimed –– What is eligible and what not eligible for ITC –– Requisite documentation for a valid claim of ITC –– Interest obligation on wrong claim of ITC •• Incorporates detailed discussion on the mechanism of matching/reversal/reclaim of ITC •• Complete coverage of relevant CBEC GST circulars, notifications and FAQ’s issued till date •• Analysis of the input service distributor under GST

The book decodes the provisions of e-way bill under the GST law, providing detailed insights of the legal and practical aspect of the e-way bill. The legal provisions of the CGST Act, 2017 and the Alok Pareek Deepshikha Pareek relevant rules under the CGST Rules, 2017 have been lucidly explained. A step by step explanation approach has been adopted by breaking down the complete set of legal provisions into small topics and a logical understanding has been provided thereon. A detailed commentary on the various issues being faced by the GST assesses in relation to e-way bills has been provided. All the case laws to date have also been added with a summarized write up of the emanating legal positions out of same. Further, for ease of reference, relevant key notifications as issued by CBIC in relation to e-way bills have also been appended. Key features •• An in-depth insight into the legal concepts of e-way bill •• In-depth understanding of the legal and practical aspect of the e-way bills under the CGST Act, 2017 and CGST Rules, 2017 •• Providing solutions to all the possible legal and practical difficulties being faced in relation to e-way bill •• Analysis of the legal implications on non-compliance of e way bill provisions •• Covers all the relevant FAQs on e-way bills •• Crisp analysis of all the case laws on e-way bill pronounced by various High Courts •• Covers all the relevant GST notifications on e-way bill •• Includes a detailed chapter on tax invoice requirements

A Practitioner’s Guide on

FEB 2018

CA, CS, LLB

HIGHLIGHTS

• Detailed discussion on: - Who can claim ITC and when can ITC be claimed - What is eligible and what not eligible for ITC - Requisite documentation for a valid claim of ITC - Interest obligation on wrong claim of ITC • Complete coverage of relevant CBEC GST circulars, notifications and FAQ’s issued till date

9789387471504 2018 | Paperback | 236pp INR 695

The Law, Practice and Procedure of

E-Way Bill

2018

, CA, CS, LLB |

, CA, B. Com

Highlights

• Crisp analysis of all the case laws on e-way bill pronounced by various High Courts • Detailed discussion on: - goods not requiring e-way bill - e-way bill for transporters - acceptance/rejection/modification of e-way bill - e-way bill under certain specific movement of goods like Bill To Ship To • Covers all the relevant FAQs on e-way bills

Bloomsbury India Professional

The Law, Practice and Procedure of E Way Bill

Bloomsbury India Professional

A Practitioner’s Guide on Input Tax Credit under GST

9789386643414 2018 | Paperback | 276pp INR 595

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page 11


Indirect Tax

A Comprehensive Guide to the GST Practitioner’s Examination with MCQs

Service tax — Law & Practice (2 Vols.) (15th Edition)

(2nd Edition)

Rohini Aggarawal

Dr. Rajeev Babel

This book is in two volumes. In the broad scheme of the book, Volume 1 contains commentary on service tax procedures and services and Volume 2 contains complete Law on service tax. Volume - 1 is divided into three parts — Part A...contains reference tables for simple and quick reference. Part B...contains chapters on procedures which exhaustively cover all aspects of procedural law. Part C...contains chapters on taxable services sectorwise with elaborate commentary thereon. Each of the above chapter is supported by a reference table con-taining a list of all the relevant Notifications/ Circulars etc. appli-cable to the respective chapter indicating the page number on which the related text can be seen in Volume 2 of the book. Volume - 2 is divided into two parts — Part D...contains Service Tax Law - Bare Act; Statutory Provisions with Legislative History; Previous Act; Text of Related Rules; Text of all applicable Notifications with Index; Text of all Circulars & Instruction Letters with combined Index; Text of Excise Provisions applicable to Service Tax. Part E...contains Appendices providing formats of all applica-ble statutory forms and Jurisdiction of the various service tax Commissionerates.

The book is useful for professionals who intend to prepare for the GST Practitioner’s Examination conducted by the National Academy of Customs, Indirect Taxes and Narcotics (NACIN). The examination is conducted twice a year as per the schedule of the examination published by NACIN every year on the official websites of the Central Board of Indirect Taxes and Customs (CBIC), NACIN common portal, GST Council Secretariat and in the leading English and Regional Newspapers. Besides this, the book is also useful for the students who are preparing for professional examinations like CA, CS, CMA, Law and Commerce, having a subject on GST in their courseware. The book covers the entire syllabus prescribed by the CBIC with more than 1000 MCQs with answers and references on the following GST laws: Key features •• Central Goods and Services Tax Act, 2017 •• Integrated Goods and Services Tax Act, 2017 •• State Goods and Services Tax Acts, 2017 •• Union Territory Goods and Services Tax Act, 2017 •• Goods and Services Tax (Compensation to States) Act, 2017 •• Central Goods and Services Tax Rules, 2017 •• Integrated Goods and Services Tax Rules, 2017 •• All State Goods and Services Tax Rules, 2017 •• Various Forms prescribed under the GST with rules/ sections

9789386432803 2017 | Paperback | 2510pp INR 3,995 short discount title

9789389165258 2019 Paperback | 712pp INR 1,195

page 12

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Banking & SEBI

FEMA Ready Reckoner with Commentary (2 Vols.)

Foreign Exchange Operations under FEMA

CS R. Sridhar

Sudhir Kochhar

(2nd Edition)

(2nd Edition)

The book is drafted keeping in mind the needs of banking professionals preparing for Certificate Course in Foreign Exchange (“CCFE”) and Certificate in Trade and Finance (“CITF”) conducted by the Indian Institute of Banking and Finance (“IIBF”) and Chartered Accountants and Company Secretaries. This book specifically deals with foreign exchange matters. It aims to provide clarity on fundamentals of foreign exchange laws under Foreign Exchange Management Act, 1999 (“FEMA”) and allied laws. It covers complex concepts in a concise manner and covers all the important areas under FEMA operations. Key features •• Comprehensive coverage of the following key fundamentals of foreign exchange operations: –– Provisions of FEMA & FCRA. –– Basic concept of Letter of Credit and other documents used in Export & Import. –– FEDAI Rules. –– Fundamentals in Exchange Rate and its mechanism in India. –– Capital Account transactions – ECB, FDI, ODI and LO/BO/PO. –– Forward Contracts. –– Non-Residents. –– Summary of Foreign Trade Policy 2015–20. –– LRS & Miscellaneous Remittances. –– Foreign Currency Accounts. –– Export Finance – PCFC. •• Section wise explanation of various provisions of FEMA and allied law. •• 200+ CCFE examination oriented MCQs for practice. •• 7 Model Question Papers covering 300+ MCQs for CCFE examination. •• 250+ FAQs addressing various FEMA issues.

9789389165685

9789389165692

2019 Paperback | 3158pp

2019 Paperback | 1112pp

INR 4,595

INR 1,895

Second Edition

UPDATED UPTO 24 JUNE 2019

This volume covers

Reg Vis ul it Cir atio http cu ns ://b la , an rs, Not it.ly/F d P Mas ific EM re te at A ss r ions R Not Cir , R fo es cula AP r . rs DIR

(i) Commentary (ii) FEMA & Allied Acts: • Foreign Exchange Management Act, 1999 • Foreign Contribution (Regulation) Act, 1976 • Foreign Exchange Regulation Act, 1973 • Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 • Foreign Trade (Development and Regulation) Act, 1992 • Prevention of Money Laundering Act, 2002 • Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (iii) Rules and Regulations issued under FEMA Act, 1999 (iv) Forms (v) FAQs issued by Reserve Bank of India (vi) Press Notes

Bloomsbury Pro ofessional India

The book provides the latest position without compromising on changes in the law that have taken place over time. This book is an attempt to equip FEMA Ready Reckoner with Commentary professionals, be it CS, CS R. Sridhar, LLB CA, CMA or corporate lawyers, who are desirous of undertaking compliances or practicing on exchange control laws with the requisite knowledge and expertise. It seeks to be a practical guide to interpretation and compliances under exchange control laws. Key features •• Extensive coverage of FEMA and its allied rules and regulations with Commentary. •• Explanation of complex concepts in a lucid manner using illustrations and examples so as to provide clarity and better understanding of the law. •• Covering pertinent answers to issues not explicitly defined by law but clarified through practice or interpretation of the regulators. •• Comprehensive coverage of: (i) FEMA & Allied Acts: –– Foreign Exchange Management Act, 1999 –– Foreign Contribution (Regulation) Act, 1976 –– Foreign Exchange Regulation Act, 1973 –– Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 –– Foreign Trade (Development and Regulation) Act, 1992 –– Prevention of Money Laundering Act, 2002 –– Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (ii) Rules and Regulations issued under FEMA Act, 1999 (iii) Forms (iv) FAQs issued by Reserve Bank of India (v) Press Notes (vi) Notifications issued under FEMA (vii) AP DIR Circulars (viii) Master Directions Volume 1

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page 13


Banking & SEBI

Bloomsbury’s Securities Law Manual 2019

Legal and Regulatory Aspects of Banking Dr. Rajeev Babel This book is based on the entire syllabus prescribed by the IIBF for its flagship examination - Paper 3 of JAIIB. It contains the relevant portion of the bare Act with more than 1500 MCQs relating to:

Bloomsbury Complete coverage of all the laws related to Securities Law:

Key features

Securities Acts 1. Securities and Exchange Board of India Act, 1992 2. Securities Contracts (Regulation) Act, 1956 3. Depositories Act, 1996 Securities Rules and Regulations 1. SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 2. SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 3. SEBI (Substantial Acquisition of Shares and Takeover) Regulations, 2011 4. SEBI (Buy-Back of Securities) Regulations, 2018 5. SEBI (Delisting of Equity Shares) Regulations, 2009 6. SEBI (Issue of Sweat Equity) Regulations, 2002 7. SEBI (Share Based Employee Benefits) Regulations, 2014 8. SCR (Appeal to Securities Appellate Tribunal) Rules, 2000 9789389165661

•• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• ••

•• Reserve Bank of India Act, 1934 •• The Banking Regulation Act, 1949 •• The Recovery of Debts and Bankruptcy Act, 1993 •• Securitisation and Reconstruction of Financial Assets and Enforcement of Securities Interest Act, 2002 (SARFAESI) Banking Ombudsmen Scheme Bankers Books Evidence Act, 1891 The Legal Services Authorities Act, 1987 The Consumer Protection Act, 1986 and CERSAI The Law of Limitation Act, 1963 Negotiable Instruments Act, 1881 Payment & Settlements Systems Act, 2007 Indian Contract Act, 1872 The Sale of Goods Act, 1930 Indian Partnership Act, 1932 Limited Liability Partnership Act, 2008 (LLP) Companies Act, 2013 Foreign Exchange Management Act, 1999 Transfer of Property Act, 1882 The Right to Information Act, 2005 The Prevention of Money Laundering Act, 2002 Information Technology Act, 2000

9789389000672 2018 | Paperback | 880pp INR 1,395

2019 Paperback | 854pp INR 1,495

page 14

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Banking & SEBI

Insolvency and Bankruptcy

A Practical Guide to Blockchain and its applications

Case Digest on Insolvency and Bankruptcy Code, 2016

Parikshit Jain

This book consolidates the judgments and orders passed by the Supreme Court, High Courts across India and the Tribunal including Appellate Tribunal upto 31st December, 2018 in the form of a digest based on qualitative research. The cases have been presented in a comprehensible manner under each provision giving the essence of the judgment in a concise manner. The insolvency practitioners, judicial officers, regulators and other stakeholders will find the IBC digest extremely useful in their endeavours.

Bloomsb

nal India

The book aims to provide understanding of the complex concepts of blockchain. It also Blockchain and provides clarity about the its applications fundamentals of blockchain in a clear, concise and accurate manner. Important concepts and application of blockchain across industries have been minutely examined and intricacies thoroughly Parikshit Jain explained for day to day usage by professionals and readers of the book. This book details the gigantic shift in the ways technology is changing and becoming an integral part of different spheres of human life viz banking, finance, insurance, travel, real estate and business operations. This is a very well researched, comprehensive and to the point book on blockchain. It provides in a concise manner global insights as to how different economies of the world are adopting blockchain technology to economise their scale of operations in different sectors. The book is a practical guide to Blockchain and would be immensely helpful for the professionals in practice, management & consulting in their day to day working. A Practical Guide to

Key features •• Complex concepts and fundamentals of blockchain are explained in lucid manner. •• Usage of table and charts for better understanding of concepts. •• Covering: –– Common concerns and myths related to cryptocurrencies. –– Blockchain initiatives undertaken by different countries across the world. –– Current Indian scenario governing cryptocurrencies in India. •• Provides insight into use of Blockchain in Audit. •• Concepts, challenges, solutions with respect to blockchain adoption are explained in a lucid way which makes it easy to understand. •• Provides analysis of issues & challenges in governance policies pertaining to cryptocurrency in India and major countries.

Ashish Makhija

Key features •• Covers gist of more than 600 judgements and orders; •• Cover judgements and orders upto 31st December 2018 •• For easy reference, table of cases arranged: –– Section-wise; –– Alphabet-wise; •• Conclusive heading/topic allocated to all cases digested; •• Includes updated text of Insolvency and Bankruptcy Code, 2016 with footnotes. 9789389000597 2019 Paperback | 760pp INR 1,295

9789387457324 2019 | Paperback | 174pp INR 450

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page 15


Insolvency and Bankruptcy

A Comprehensive Guide to the Insolvency Professional Examination

Bloomsbury’s

Dr. Rajeev Babel

(5th Edition)

Updated for Limited Insolvency Examination w.e.f. 1 November 2018

A Comprehensive Guide to the

INSOLVENCY PROFESSIONAL EXAMINATION Dr. Rajeev Babel,

Third Edition

FCS, Insolvency Professional Highlights

• More than 2500 MCQs with answers • Contains summary of all case laws of Supreme Court, High Court, NCLAT and NCLT relevant for exam • Contains separate chapters with case analysis on Corporate/Individual Insolvency Resolution • Contains complete text of Insolvency and Bankruptcy Code along with Rules and Regulations and updated till 31 October 2018

Bloomsbury Professional India

(3rd Edition)

ws La t se van s Ca le se y/ f re ca it.l o /b xt CLT p:/ te /N htt plete L AT fer m NC Re r co HC/ fo C/ S

•• •• •• •• •• •• ••

•• •• •• •• •• ••

Complete coverage of MCQs on syllabus notified with effect from 1st November 2018: •• The Insolvency and Bankruptcy Code, 2016 (updated till 31st October 2018) •• Rules and Regulations under the Bankruptcy Code (updated till 31st October 2018) •• Relevant Chapters of the Companies Act, 2013 (updated till 31st October 2018) •• The Partnership Act, 1932 •• The Limited Liability Partnership Act, 2008 •• The Indian Contract Act, 1872

The Sale of Goods Act, 1930 The Transfer of Property Act, 1882 The Specific Relief Act, 1963 The Negotiable Instruments Act, 1881 The Recovery of Debts due to Banks and Financial Institutions Act, 1993 The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interests Act, 2002 Relevant SEBI Regulations: –– SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 –– SEBI (Delisting of Equity Shares) Regulations, 2009 –– SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 –– SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 The Arbitration and Conciliation Act, 1996 The Limitation Act, 1963 General Awareness (Economy, Financial Markets, Rights of Workmen under Labour Laws and fundamental concept of Valuation) Finance and Accounts (Corporate Finance and Financial Analysis) Important decisions of Supreme Court and High Courts, Decisions of NCLAT and NCLT relating to Insolvency. Case Analysis on Corporate/Individual Insolvency Resolution and Liquidation

9789387457065 2018 | Paperback | 1616pp INR 2,295

Manual of the Insolvency and Bankruptcy Code, 2016 with Rules and Regulations Complete coverage of all the laws related to Insolvency and Bankruptcy: The Insolvency and Bankruptcy Code 1. The Insolvency and Bankruptcy Code, 2016

Rules and Regulations

3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21.

1. Insolvency and Bankruptcy (Application to Adjudicating Authority) Rules, 2016 2. IBBI (Salary, Allowances and other Terms and Conditions of Service of Chairperson and members) Rules, 2016 Companies (Transfer of Pending Proceedings) Rules, 2016 Companies (Registered Valuers and Valuation) Rules, 2017 Insolvency and Bankruptcy Board of India (Annual Report) Rules, 2018 Insolvency and Bankruptcy Board of India (Form of Annual Statement of Accounts) Rules, 2018 IBBI (Model Bye-Laws and Governing Board of Insolvency Professional Agencies) Regulations, 2016 IBBI (Insolvency Professional Agencies) Regulations, 2016 IBBI (Insolvency Professionals) Regulations, 2016 IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 IBBI (Liquidation Process) Regulations, 2016 IBBI (Engagement of Research Associates and Consultants) Regulations, 2017 IBBI (Procedure for Governing Board Meetings) Regulations, 2017 IBBI (Advisory Committee) Regulations, 2017 IBBI (Information Utilities) Regulations, 2017 IBBI (Voluntary Liquidation Process) Regulations, 2017 IBBI (Inspection and Investigation) Regulations, 2017 IBBI (Fast Track Insolvency Resolution Process for Corporate Persons) Regulations, 2017 IBBI (Grievance and Complaint Handling Procedure) Regulations, 2017 IBBI (Employees’ Service) Regulations, 2017 IBBI (Mechanism for Issuing Regulations) Regulations, 2018

Notifications, Circulars, Orders, Guidelines and List of Press Releases Panel of IPs for appointment as Administrator for a period from 10/04/2019 to 30/09/2019 Charter of Responsibilities of IRP/RP and CoC in a CIRP 9789389000689 2019 | Paperback | 910pp INR 1,495

page 16

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Insolvency and Bankruptcy

Handbook on Valuation of Securities and Financial Assets (2nd Edition)

B D Chatterjee

This book is designed keeping in mind the dual needs of a professional who is preparing for the Registered Valuation Examination and a practicing or aspiring valuer. The book would be immensely useful for the chartered accountants, company secretaries, lawyers and management professionals (E.g. MBAFinance) while undertaking the valuation examination as it gives the provisions of different statutes covered under Valuation examination syllabus in a summarised manner.

Key features

•• •• •• ••

Comprehensive coverage of following valuation concepts and topics covered in the exam: –– Finance and Financial Statement Analysis. –– Overview of Valuation. –– Fundamental analysis of a business. –– Valuation of Equity, Bonds, Derivatives and Other Financial Assets. –– Valuation in special situations such as Mergers and Acquisitions, Private companies, young and start-up companies, intangibles and others. –– Companies (Registered Valuers and Valuation) Rules, 2017 (updated up to 4th Amendment). –– General Laws covering Contract Act, Sale of Goods Act, Transfer of Property Act, Income-tax Act, SEBI, FEMA, Companies Act, Insolvency and Bankruptcy Code among others. –– Laws and Regulations relating to Valuation such as Ind AS 113, Valuation Standards, SEBI, Income -tax. –– Case Studies. Simple language and concise presentation of content. lose to 1000 Examination oriented Practice Questions, including actual exam questions and Mock Question papers. Examination oriented Case Studies, including actual case studies. Access to premium online resources and Excel Templates for valuation.

In the complex world of business today, valuation has become an integral part in every sphere of day to day business An illustrated guide to activities. The term “fair value” is frequently used (and often misused) in each and every business B D Chatterjee transaction we enter into. The concept of “business valuation” in its various forms like historical cost, replacement value, net realisable value and present value are being used and interpreted to meet the requirements of varied and complex business transactions. Keeping this in view, this work explains and interprets the following in reader-friendly and lucid form: Key features •• All the concepts revolving around business valuation, •• Illustrations and case studies related to various methods of business valuation, •• Application of Ind AS, AS and IFRS with respect to fair value measurement, •• Valuation of Tangible Assets, •• Valuation of Intangible assets and goodwill, •• Valuation of liabilities and provisions, •• Valuation of shares, valuation of brands and business which are used as basic ingredient to corporate restructuring, •• The concept of Economic Value Added (EVA), •• Application of concepts of valuation in Merger & Acquisition, •• Salient features of the newly introduced Valuation Standards issued by the Institute of Chartered Accountants of India and International Valuation Standards issued by the International Valuation Standards Council, •• Significant judicial pronouncements related to business valuation.

Business Valuation

B.Com (Hons), ACA, ACMA, ACS, Dip IFR (ACCA - UK)

Highlights

• Covers illustrations and case studies related to various methods of business valuation, • Includes application of Ind AS, AS and IFRS with respect to fair value measurement, • Discussion on impact of newly introduced Valuation Standards issued by ICAI and International Valuation Standards issued by the International Valuation Standards Council, • Incorporates significant judicial pronouncements related to business valuation.

Bloomsbury Ind

Vikash Goel

••

An illustrated guide to Business Valuation

9789389000771

9789387457195

2018 | Paperback | 728pp

2018 | Paperback | 708pp

INR 1,495

INR 1,495

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page 17


Corporate Law

Insolvency and Bankruptcy

Insolvency and Bankruptcy Code, 2016 Concepts and Procedure (2nd Edition)

Law, Practice & Procedure (6th Edition)

Jyoti Singh

LL.M.

B.A., LL.B. (Hons.)

HIGHLIGHTS

• Critical analysis of the Code with the latest Case Laws of Adjudicating Authority, Appellate Authority and other courts. • Ready reference table of notified provisions of the Code. • Updated Rules and Regulations as on 21.08.2017.

Bloomsbury India Professional

Insolvency and Bankruptcy Code, 2016

Prachi Manekar Wazalwar This book will equip professionals with necessary knowledge tools to practice National Company Law Tribunal and in NCLT/NCLAT, acting National Company Law as their non-verbal guide. Appellate Tribunal Law, Practice & Procedure Whether it is oppression and mismanagement cases Prachi Manekar Wazalwar or winding up/liquidation matters, mergers/de-mergers, or class actions or an insolvency case, this book helps find answers to most practical problems. For a new practitioner, this book provides the necessary handholding to understanding the law, practice and procedure for dealing with various types of cases in NCLT/NCLAT. For professionals already practicing corporate laws, this book will prove to be invaluable in analysing the evolution of the insolvency code, understanding applicability of old case laws, resolving transitional issues arising out of transfer/abatement of existing cases, incisive analysis of new legal provisions and detailed comparison with the 1956 Act. SIXTH EDITION

Includes digest of NCLT, NCLAT and the Supreme Court cases

Highlights

• Includes case digest of Supreme Court, NCLAT and NCLT under IBC and Companies Act, 2018. • Covers discussion on Insolvency and Bankruptcy Code, 2016 (IBC) and related Rules and Regulations, with commentary thereof w.r.t. corporate persons. • Incorporates the impact of the Companies (Amendment) Act, 2017, Companies (Amendment) Ordinance, 2018 and IBC (Amendment) Act, 2018, IBC (Second Amendment) Act, 2018. • Commentary on all areas of practice including mergers & amalgamation, oppression and mismanagement, winding up, class action & investigation. • Includes updated NCLT and NCLAT Rules.

6E LT NC y/ s it.l ule /b d R p:/ an htt Act pe r Ty fo

Key features •• •• ••

••

9789386643681 2017 | Paperback | 994pp INR 1,595

2018

The book is a practical guide providing a pragmatic analysis of the Insolvency and Bankruptcy Code, 2016. Concepts and Procedure The book aims at providing a practical guide to the concepts and procedure established by the Code from the inception of Jyoti Singh Vishnu Shriram insolvency resolution process (corporate as well as individual), till the ultimate distribution of assets of the debtor towards recovery of creditors’ dues. It strives to act as a guide on the concepts and procedure in the Code along with an in-depth analysis of relevant case law. The book is intended for use by insolvency professionals, advocates, students and other academicians who wish to gain a practical understanding of the Code. Key features •• Critical analysis of the Code with the latest Case Laws of Adjudicating Authority, Appellate Authority and other courts. •• Comprehensive practical guide on procedure to be followed in insolvency resolution process, liquidation and bankruptcy proceedings under the Code. •• Conceptual guide aimed at a wide array of readers such as insolvency professionals, advocates, chartered accountants, in-house legal officers and law students. •• Ready reference table of notified provisions of the Code. •• Contains updated Code with notified Rules and Regulations as on 21.08.2017. Includes Latest Case Law and Notified Rules & Regulations as on 21.08.2017

Second Edition

National Company Law Tribunal and National Company Law Appellate Tribunal

•• •• •• ••

Covers discussion on Insolvency and Bankruptcy Code, 2016 (IBC) and related Rules and Regulations, with commentary thereof w.r.t. corporate persons. Includes case digest of Supreme Court, NCLAT and NCLT under IBC and Companies Act, 2018. Incorporates the impact of the Companies (Amendment) Act, 2017, Companies (Amendment) Ordinance, 2018 and IBC (Amendment) Act, 2018, IBC (Second Amendment) Act, 2018. Commentary on all areas of practice including mergers & amalgamation, oppression and mismanagement, winding up, class action & investigation. Explores new areas of practice for chartered accountants, company secretaries, cost accountants and corporate lawyers. Detailed comparison of provisions of 1956 Act with 2013 Act. Ready reference table containing summary of all the powers of NCLT. Includes updated NCLT and NCLAT Rules.

9789387457089 2018 | Paperback | 1360pp INR 1,995

page 18

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Corporate Law

Compendium of Key Issues under Corporate Law (2 vols.) Dr. K. R. Chandratre

Company Law Procedures

with Compliances and Checklists (4th Edition) CS Milind Kasodekar, CS Shilpa Dixit and CS Amogh Diwan This book attempts to provide a master key to COMPANY LAW professionals connected PROCEDURES to the Companies Act with Compliances and Checklists and is responsible for KEY FEATURES compliance management in an organisation. It aims at making a professional’s life simple by providing a quick review of various provisions and rules, in the form of a checklist for day to day activities carried out by an organisation. Along with the procedural part, it also contains the relevant references of sections, rules, applicable e-forms/returns, circulars & notifications etc. duly updated till date and it becomes easy for the user to find all under one roof. Fourth Edition

• Comprehensive list of forms and applicable rules along with the references of chapters and sections of the Companies Act, 2013 including Companies (Amendment) Ordinance, 2019, amended upto 20th February, 2019. • Comprehensive list of offences fines and penalties, compoundable and non-compoundable. • Table of applicable fees to be paid under the Companies Act, 2013. • Chapter-wise elaborate and detailed coverage of: – Checkpoints to be considered for various procedural requirements. – Action points to be taken. – Procedures to be followed. – Check lists of applicable e-forms. • References of the provisions of secretarial standards issued by the ICSI (SS1 & SS2) as amended. • References of registers to be maintained and types of resolutions under the Companies Act, 2013. • Fourth edition also includes new Chapters covering: – Checklist on Significant Beneficial Ownership. Updated as per the Companies – Checklist on Commencement of Business. (Amendment) – Checklist on change in Financial Year.

With the rapid change in statutory environment, Corporate Law has also been evolving at faster pace from past several decades. The complexities in the laws have also been rising, which poses constant challenge to practising professionals. There also exist a lot of issues which perhaps may not be addressed by legislation and delegated legislation, some of which are addressed by the judiciary. The present book is a Compendium of Key Issues under Corporate Laws covering a wide spectrum of subjects in Corporate Laws, in two Volumes. This book brings out issues in Corporate Law covering aspects that professionals face in practice. It also brings out a lot of aspects that readers should be aware of Legislation and case laws from other jurisdictions have been analysed to provide insight into the issues. Key highlights •• Topic-wise detailed analysis of various Corporate Law issues. •• Various issues have been organised under different heads addressing the key issues concerning the topic. •• A detailed analysis of statutory provisions along with relevant judicial pronouncements and provisions of allied laws (wherever applicable) for each topic has been provided; e.g. SEBI Act and various Regulations issued by the SEBI. •• Covers analysis of certain landmark judicial pronouncements. •• Provides comparative position of various topics among Companies Act, 2013 and Companies Act, 1956. •• Certain new concepts of Companies Act, 2013 explained in detail. •• Rules of interpretation of statutes have been discussed wherever necessary.

9789387457492

9789387457010

2019 | Paperback | 1394pp

2018 | Hardback | 2930pp

INR 2,295

Ordinance, 2019 and updated Rules thereunder

CS Milind Kasodekar | CS Shilpa Dixit | CS Amogh Diwan

Key features •• Comprehensive list of forms and applicable rules along with the references of chapters and sections of the Companies Act, 2013 including Companies (Amendment) Ordinance, 2019, amended upto 20th February, 2019. •• Comprehensive list of offences fines and penalties, compoundable and non-compoundable. •• Table of applicable fees to be paid under the Companies Act, 2013. •• Chapter-wise elaborate and detailed coverage of: –– Checkpoints to be considered for various procedural requirements. –– Action points to be taken. –– Procedures to be followed. –– Check lists of applicable e-forms. •• References of the provisions of secretarial standards issued by the ICSI (SS1 & SS2) as amended. •• References of registers to be maintained and types of resolutions under the Companies Act, 2013. •• Fourth edition also includes new Chapters covering: –– Checklist on Significant Beneficial Ownership. –– Checklist on Commencement of Business. –– Checklist on change in Financial Year.

INR 5,250

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page 19


Corporate Law

CS Milind Kasodekar, CS Shilpa Dixit and CS Amogh Diwan The book aims at providing ‘ready to use’ drafts as a guide covering all the relevant and updated provisions of the Companies Act, 2013, the rules framed thereunder and the Secretarial Standards issued by the Institute of Company Secretaries of India. This book contains all the ‘basics’ about the meetings and is divided into relevant Chapters. It covers the statutory minimum and suggests the best practices at certain places. It would be immensely useful for company secretaries, chartered accountants, cost accountants, advocates, entrepreneurs, academicians and non-residents who are doing business in India or intend to do business in India.

Key features •• Updated upto 22nd March, 2019. •• Covers detailed analysis of provisions applicable for calling, convening and conducting of: –– Board & Committee Meetings, –– General Meetings, –– Items to be transacted through Postal Ballots and E-voting. •• Covers individual event –wise procedures along with specimen documents. •• Event - wise elaborate coverage of: –– Checkpoints, –– Specimen notices, –– Agenda, –– Resolutions and –– Minutes. of the Board, Committee and General meetings. •• Covers changes as per the Companies (Amendment) Ordinance, 2019. 9789388912679 2019 | Paperback | 1516pp INR 2,795

page 20

Bloomsbury’s

Company Law Ready Referencer (4th Edition)

CA Sanjay K Agarwal and CS Rupanjana De This book has been written with the main objective to ease understanding of company law in day to day working. The Legislation has been written and presented in a manner that users will find it very easy to get all CA Sanjay K Agarwal | CS Rupanjana De relevant information at the same place, including related rules and secretarial standards. The book is an easy referencer with procedures dotted in the form of flow charts and tables. The first edition of the book was very successful and highly appreciated and accepted among professionals, corporates, government officials and students. Key features •• With 85+ Referencer containing more than 165 procedures, tables & charts •• Containing the following lucid charts for procedures/ compliances under the Companies Law: –– Compliance requirements – Annual & Others –– Disclosure requirements in Financial Statements, Board Reports etc –– Flow chart for Name Change, Conversion, Directors, Auditors, KMP, Allotment, Registered Office, Charges, Managerial Remuneration, Removal of Name, Acceptance of Deposits, Buyback of Securities, Declaration and Payment of Dividend, Loan, Advances and Borrowings, Related Party Transactions, Dormant/Inactive Company and many more –– LLP – Advantage, Registration, Conversion, Closure, Compliances, Returns & Records, FLLP •• Act, Rules, Standards and table/flow charts of proceduresall integrated at one place with comments on each section Bloomsbury’s

Company Law Ready Referencer

Fourth Edition - February 2019

Highlights

Bloomsbury Professional India

Meetings – Notices, Resolutions and Minutes under the Companies Act, 2013

• With 85+ Referencer containing more than 165 procedures, tables & charts • Containing the following lucid charts for procedures/compliances under the Companies Law: - Compliance requirements – Annual & Others - Disclosure requirements in Financial Statements, Board Reports etc - Flow chart for Name Change, Conversion, Directors, Auditors, KMP, Allotment, Registered Office, Charges, Managerial Remuneration, Removal of Name, Acceptance of Deposits, Buyback of Securities, Declaration and Payment of Dividend, Loan, Advances and Borrowings, Related Party Transactions, Dormant/Inactive Company and many more r - LLP – Advantage, Registration, Conversion, Closure, Compliances, Returns & Records, FLLP e fo r4 • Act, Rules, Standards and table/flow charts of procedures- all integrated at one place with /clr tes k it.ly comments on each section ://b pda boo ttp U this 019 it h Vis ee to 2 Fr related 30 May till

9789388912617 2019 | Paperback | 940pp INR 1,995

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Corporate Law

A Treatise on Contraventions under Companies Act, Securities Laws and FEMA

Offences under Corporate Laws, Compounding, Adjudication, Prosecution and Relief & Remedies

Dr. K. S. Ravichandran

Dr. K.S. Ravichandran

Highlights of the book:

M Com, LLB, FCS, PhD

SECOND EDITION

Highlights

• Amendments through the Companies (Amendment) Second Ordinance, 2019 and Companies (Adjudication of Penalties) Amendment Rules, 2019 have been taken into account and explained. • Detailed discussion on Settlement of Proceedings under Securities Laws amended with effect from 01st January 2019. • Detailed analysis of “Continuing Offences”. • Comprehensive discussion on frauds in a separate sub-chapter. • Detailed analysis of various penal clauses and their peculiarities.

••

•• •• •• ••

•• •• ••

••

Bloomsbury Profess

•• Amendments by the Companies (Amendment) Second Ordinance, 2019 and Companies (Adjudication of Penalties) Amendment Rules, A Treatise on 2019 have been taken into Contraventions under Companies Act, account and explained. Securities Laws and FEMA •• Carries a brief account Dr. K. S. Ravichandran of duties and liabilities of Directors and liabilities of a company including a tracing of the origin of the concept of limited liability. •• Provides a detailed analysis of “Continuing Offences”. Compounding of offences, Adjudication of Penalties and Prosecution against offences under the Companies Act, 2013, Securities Laws and the Foreign Exchange Management Act, 1999 comprehensively explained as a practitioner in these subjects. Contains a comprehensive discussion on frauds in a separate sub-chapter. Provides a detailed analysis of various penal clauses and their peculiarities, Covers inspection, investigation, search, and seizure under the Companies Act, 2013, Securities Laws and Foreign Exchange Management Act, 1999. Contains a complete account of powers of the Securities and Exchange Board of India in conducting enquiry, issuing directions, adjudging penalties and prosecuting for contraventions under the Securities Laws and Regulations thereto. Relief and remedies against prosecution and proceedings for contraventions under the Companies Act, Securities Laws and FEMA. Detailed discussion on the Settlement of Proceedings under Securities Laws amended with effect from 01st January 2019. Contains a complete account of Contraventions under FEMA and Regulations thereto on Confiscation of Foreign Assets and Enquiry, Investigations and Prosecutions by the Enforcement Directorate. Covers latest most relevant case laws until February 2019.

9789389000382 2019 | Paperback | 1282pp INR 2,295

This book comprehensively covers the provisions of OFFENCES UNDER Companies Act, 2013, CORPORATE LAWS including the penal clauses, frauds, duties of auditors, compounding and adjudication provisions and relief that courts can grant; Securities Laws, adjudication, compounding, settlement, appeals before Securities D . K. S. R Appellate Tribunal [SAT] and appeals against the orders of SAT; Various provisions for offences, adjudication of penalties, com-pounding of offences and prosecution under FEMA and regula-tions thereto; Elaborate discussion on the provisions of FEMA and various regulations under FEMA pertaining to foreign direct investment (FDI), overseas direct investment (ODI), external commercial borrow-ings (ECB), export of goods and services etc. Prosecution procedure under the Code of Criminal Procedure [CrPC] and quashing of criminal complaints under CrPC and the precautions that complainants have to take in relation to criminal complaints under these legislations. Practical Illustrations and relevant case laws provided in the book are immensely helpful to the various stake holders viz profession-als, practitioners, corporates, regulators, etc. Key features •• Ready reckoner of offences, penalties, punishments under the Companies Act, 2013 and persons liable for the same; •• Detailed notes on offences punishable as Frauds and reporting about Frauds; •• Adjudication and Settlement Procedures under Securities Laws with detailed discussion on decisions of the Supreme Court in several leading cases; •• Covers the latest Master Directions issued by RBI on 1 January 2016 on Compounding of contraventions under FEMA. Bloomsbury India Professional

(2nd Edition)

COMPOUNDING, ADJUDICATION, PROSECUTION AND RELIEF & REMEDIES (A Comprehensive Book Covering Companies Act, 2013, SEBI Act, 1992 and FEMA, 1999 and Allied Laws, Rules and Regulations)

Includes CD with text of Corporate Laws

Key Features

• Ready reckoner of offences, penalties, punishments under the Companies Act, 2013 and persons liable for the same; • Detailed notes on offences punishable as Frauds and reporting about Frauds; • Adjudication and Settlement Procedures under Securities Laws with detailed discussion on decisions of the Supreme Court in several leading cases; • Covers the latest Master Directions issued by RBI on 1 January 2016 on Compounding of contraventions under FEMA.

R

AVICHANDRAN

9789385936456 2016 | Hardcover | 1782pp INR 2,495

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page 21


Corporate Law

The Director’s Handbook

A Panoramic view of the provisions of the Companies Act, 2013 CS Milind Kasodekar, CS Shilpa Dixit and Amogh Diwan

HIGHLIGHTS • Detailed discussion on provisions relating to eligibility, appointment, remuneration, cessation, liability and other crucial provisions related to the management of the company. • Checklists and important points for the directors to ensure compliance with the applicable legal provisions under the Companies Act, 2013. • Detailed list of offences and punishments along with legal recourse for directors. • Guidance on documentation related to directors along with standard drafts. • Reference to the proposed amendments to the Companies Act, 2013 vide the Companies (Amendment) Bill, 2017.

Bloomsbury India Professional

In India, the Companies are managed by the directors who are collectively called as “the Board of Directors”. The concept of Corporate Governance has brought The Director’s drastic changes in the Handbook A Panoramic view of the provisions composition of Board of the Companies Act, 2013 CS Milind Kasodekar | CS Shilpa Dixit of Directors, which has Amogh Diwan introduced few new categories of directors such as Independent Directors, Woman Directors, Resident Directors etc. This book covers a detailed discussion on duties of directors to aid the readers in understanding the nittygritties of all the relevant provisions of the Companies Act, 2013, SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and Secretarial Standards in a simple and easy to refer format. The book also provides the necessary assistance to the persons who are helping the directors in execution of their functions and gives a practical perspective on the provisions relating to acquisition of Director Identification Number (DIN)/Digital Signature Certificate (DSC), eligibility, kinds of directors, committees of directors, meetings of directors, remuneration etc. Key features •• Comprehensive coverage of provisions of the Companies Act, 2013, SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and Revised Secretarial Standards impacting the directors. •• Analysis of the elementary provisions of law relating to directors. •• Novel provisions relating to Independent Directors, Woman directors, Resident directors, CSR etc. •• Comprehensive list of offences, punishments and legal recourse available to the directors. 9789386950963 2017 | Paperback | 638pp INR 1,295

Guide to Corporate Governance B D Chatterjee In today’s complex business world with ever-growing challenges like Board room failures, questionable banking practices, conflict of interest with auditors, insider trading etc, the need for an overarching B D Chatterjee model of strong and robust Corporate Governance and stringent controls has become the order of the day. Since the advent of Cadbury Committee report under the leadership of Sir Adrian Cadbury in the United Kingdom in the Nineties and implementation of Sarbanes Oxley Act in the US, the incidence of Corporate Governance has come a long way in the global arena of Corporate culture. Similar wave has touched the Indian shores as well in the form of complete restructuring of the Companies Act 2013, incorporation of converged International Financial Reporting Standards (IFRS) in the form of Ind AS and various guidelines issued by the Securities and Exchange Board of India from time to time on disclosures, insider trading and Acquisition and takeovers. This work professes to assimilate all these initiatives in global and Indian context and provide the reader a single window for quick understanding of the ramifications of these guidelines in a structured and user friendly manner. Key features B.Com (Hons), ACA, ACMA, ACS, Dip IFR (ACCA - UK)

The book covers the following areas: •• Corporate Governance under the Companies Act 2013 •• Corporate Governance under latest SEBI Guidelines Guideline •• A table of comparison of latest SEBI Guidelines with Clause 49 and Companies Act 2013 and Rules 2014 •• Reporting of financial results and audit of financial statements •• Secretarial standards and secretarial audit •• Enterprise Risk Management and Financial Control •• Corporate Governance related to not for profit organizations •• Corporate Social responsibility. 9789387457386 2018 | Paperback | 720pp INR 1,495

page 22

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Corporate Law Bloomsbury’s

Company Law Manual The Companies Act, 2013 with Rules and Ready Referencer

Bloomsbury’s

The Companies Act, 2013 and Rules

(3 Edition) rd

B L O O M S B U RY ’ S

THE COMPANIES ACT, 2013 AND RULES

CA. S.K. Kataria This Company Law Manual containing the Companies Act, 2013 with Rules, Ready Referencer & Comparative Table facilitates an integrated study of the Act, Rules, Forms & eForms, Fees & Compliances which makes this a complete Statutory Handbook on Company Law which is indispensable and sine qua non for Company Secretaries, Chartered Accountants, Chief Financial Officers (CFOs), Directors, Key Managerial Personnel (KMPs), Cost Accountants, Lawyers, Libraries, Bench & Bar, Law & Commerce Colleges, Students and Academicians. A brief synopsis of this Manual is provided below. The Companies Act, 2013 (18 of 2013) •• The Companies Act, 2013 [As amended by the Companies (Amendment) Second Ordinance, 2019, with the Sections of the Act cross-referenced to respective Rules and updated Exemption Notifications, for various Types of Companies [Updated till 15th April, 2019]. •• Schedules to the Companies Act, 2013. •• Part IX A of the Companies Act, 1956: Producer Companies, pursuant to section 465(1) of the Companies Act, 2013. •• Statement of Objects & Reasons (SOR) on the Companies Act, 2013, Companies Amending Acts, Standing Committee Recommendations on the Companies (Amendment) Act, 2017 (1 of 2018) and the Companies (Amendment) Second Ordinance, 2019. Notified Companies Rules and lists of Forms

As amended by the Companies (Amendment)

This book includes, in an easy to read layout: • • • • • • •

Companies Act, 2013 [As amended by the Companies (Amendment) Ordinance, 2019] Part IXA of companies act, 1956: Producer companies Notified Rules amended upto 15 February, 2019 Listing of Forms as published in the Gazette, amended upto 15 February, 2019 Listing Obligations and Disclosure Requirements, LODR, 2015 Table of Circulars and Orders with description, arranged year-wise Footnote to each section contains: – Effective date of the section – Corresponding section of the 1956 Act, – Section cross referenced to the relevant rule(s) and forms. – Applicable exemptions related to Private/Government companies and Specified IFSC public/private companies, Nidhis and section-8 companies

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•• •• ••

p htt vaila a

This book includes, in an easy to read layout: •• Companies Act, 2013 [As amended by the Companies (Amendment) Ordinance, 2019] •• Part IXA of companies act, 1956: Producer companies •• Notified Rules amended upto 15 February, 2019 •• Listing of Forms as published in the Gazette, amended upto 15 February, 2019

Listing Obligations and Disclosure Requirements, LODR, 2015 Table of Circulars and Orders with description, arranged year-wise Footnote to each section contains: –– Effective date of the section –– Corresponding section of the 1956 Act, –– Section cross referenced to the relevant rule(s) and forms. –– Applicable exemptions related to Private/Government companies and Specified IFSC public/private companies, Nidhis and section-8 companies

9789388414241 2019 | Paperback | 1054pp INR 1,995

Updated text as notified by the Ministry of Corporate Affairs in the gazette from time to time. Text of important Notifications, Circulars and Orders •• Exemption Notifications for –– Private Companies, –– Nidhis, and –– Government –– IFSCs in SEZs. Companies, •• MCA Circulars and Orders. 9789389000665 2019 | Paperback | 1590pp INR 2,495

Visit www.bloomsbury.co.in

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page 23


Corporate Law

The Companies Act, 2013 and Rules (Pocket edition)

This book includes, in an easy to read layout:

B L O O M S B U RY ’ S

THE COMPANIES ACT, 2013 AND RULES

•• Companies Act, 2013 [As amended by the Companies (Amendment) Ordinance, 2019] •• Part IXA of companies act, 1956: Producer companies •• Notified Rules amended upto 15 February, 2019 •• Listing of Forms as published in the Gazette, amended upto 15 February, 2019 •• Footnote to each section contains: As amended by the Companies (Amendment) Second Ordinance, 2019

This book includes, in an easy to read layout:

• Companies Act, 2013 [As amended by the Companies (Amendment) Ordinance, 2019] • Part IXA of companies act, 1956: Producer companies • Notified Rules amended upto 15 February, 2019 • Listing of Forms as published in the Gazette, amended upto 15 February, 2019 • Footnote to each section contains: – Effective date of the section – Corresponding section of the 1956 Act, – Section cross referenced to the relevant rule(s) and forms. – Applicable exemptions related to Private/Government companies and Specified IFSC public/private companies, Nidhis and section-8 companies

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–– Effective date of the section –– Corresponding section of the 1956 Act, –– Section cross referenced to the relevant rule(s) and forms. –– Applicable exemptions related to Private/Government companies and Specified IFSC public/private companies, Nidhis and section-8 companies

9789388912648 2019 | Paperback | 1448pp INR 1,595

Handbook of Compliances under Labour Laws Som Nath Munjal and Saurabh Munjal This is a very well researched, comprehensive and to the point book on the labour laws. It has been outlined keeping in mind especially the requirements of the professionals in practice and challenges faced by the Human Handbook of Resources professionals in their Compliances under day to day working. Not only Labour Laws does this book provide a broad Som Nath Munjal understanding of the concepts Saurabh Munjal of labour laws but also aims to provide clarity about the fundamentals of the labour laws in a concise and accurate manner. All the important provisions and compliances have been minutely examined and all the intricacies have been thoroughly explained for the purpose of simplifying the same for day to day usage by the professionals. The simple and lucid language makes it easy to understand and quickly go through the various aspects of the law. Unlike other books, this book doesn’t contain the language copied from the acts. The book paints a meticulously integrated and holistic picture of the labour laws. As such, the book stands true to its name and serves the purpose of ‘A PRACTICAL GUIDE TO LABOUR LAWS’. (Retd. Dy. Labour Commissioner, Govt of NCT of Delhi), MA, LLB

B.Com (Hons) & LLM

Bloomsbury Profe

Bloomsbury’s

Law

Key features •• Simple and lucid language. •• Meticulously updated judgements. •• Elaborate description of important provisions under ‘Points to Ponder’. •• Doubt clearance under ‘Frequently Asked Questions’. •• Usage of table and charts for better understanding. •• Comprehensive coverage of issues related to labour law compliances. •• Covers common concerns in the Industry. •• Compliance Checklist with relevant provisions. •• A practical guide to labour laws for practicing professionals and human resource professionals. 9789387457102 2019 | Paperback | 434pp INR 995

page 24

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Law

Compendium of Drafts of Employment Contracts and Appointment Letters

Methods, Strategy, Solutions, Savings on Recovery of Dues

Som Nath Munjal and Saurabh Munjal

While there are lots of books on how financial creditors can recover their dues, there is a dearth of content detailing recovery of dues by operational creditors. This book is an attempt to show how this Methods, Strategy, set of creditors can approach Solutions, Savings on legal forums and why they Recovery of Dues (Arising out of Commercial Transaction) should take the help of legal Adv. Lalit K Jain professionals on a regular basis not only to conduct financial due diligence, but also, in the case of default on payments, how to strategies their legal efforts to make the recovery in the most effective and cost efficient manner. The book would be immensely useful for Litigation Lawyers, InHouse Legal Departments, Law Students and Finance professionals such as Chartered Accountants & Management Consultants.

B.Com (Hons) & LLM

Key highlights •• Covering: –– Samples of appointment letters along with guidelines for drafting. –– Common formats of leave, TA, DA, LFC, Housing Loan and Furniture Loan application. –– Guidelines for drafting Service manual. –– Samples of Probation, Transfer, Resignation, Retirement, Exit Interview and Relieving Letter. –– Different types of Memorandum & Chargesheet. •• Detailed coverage of the Industrial Employment (Standing Orders) Act, 1946. •• Meticulously integrated. •• Simple and crisp language. •• Sample draft for various letters/contracts. •• Eye for every minute detail. •• Covers common concerns in the industry. •• Highlights the common pitfalls while drafting the letters/contracts. 9789389165395 2019 | Paperback | 318pp INR 695

Highlights • • • •

Bloomsbu ur y Indiaa Professional

(Retd. Dy Labour Commissioner, Govt of NCT of Delhi), MA, LLB

Bloomsbury Professional India

This all-inclusive, well delved into book is a one stop solution pertaining to the drafting nightmares of the legal professionals, HR professionals and the students. The book has Compendium of been so designed that it caters Drafts of Employment to their everyday requirements. Contracts and Appointment Letters With an aim to be a remedy to all the possible pitfalls while Som Nath Munjal drafting the contracts, service Saurabh Munjal rules, appointment letters etc., this book is extensive but to the point. The language is coherent and well suited to the content of the book. Measures have been taken to carefully examine and include all the important points while drafting the samples for the reference of the readers. A large numbers of sample drafts included in the book make the day to day working of the professionals easy and hassle free. All in all, it is a go to book for professionals in search of a scrupulous yet relevantly put together book of draft appointment letters and service rules. The book stands true to its name-

Adv. Lalit K Jain

Commercial transactions, recovery of dues and its methods/modes. Concept of litigation funding/third party funding. Executability and enforceability of foreign judgments and decrees in India. Relevant and important judgment for business legal houses in recovery matters.

Key features •• Commercial transactions, recovery of dues and its methods/modes. –– Pre-litigation strategy to be adopted by business entities. –– Processing of summary suit and whether it is beneficial? –– Proceedings under section 138 of Negotiable Instrument Act, 1881 a criminal offence. –– Regular civil suit/civil suit proceedings. –– Proceedings under the commercial courts, commercial division and commercial appellate division of High Courts Act, 2015. –– How arbitration/meditation/ conciliation method help business entities save money? –– Is MSME (statutory arbitration) relevant to business organisation from legal perspective? –– Contractual arbitration vs statutory arbitration (MSME). –– Insolvency under Insolvency and Bankruptcy Code, 2016 read with winding up under Companies Act, 2013. –– Private criminal case under the Criminal Procedure Code. –– Concept of Lok Adalat. •• Relevant and important judgment for business legal houses in recovery matters. 9789387457454 2019 | Paperback | 424pp INR 895

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page 25


Law Templates with Drafting Notes Ravi Singhania

Contains CD with Contract Templates in Word format

Highlights

• Templates of important and day-to-day contracts, acting as a beginning point for practitioners. • Each template is prepared from practical and business-use perspective. • Each template is preceded by an Introduction and the Drafting Notes. • Extensive discussion on Dispute Resolution under different contracts. • Useful for professionals/students to understand the practical details of varied contracts.

Bloomsbury India Professional

Drafting of Contracts – Templates with Drafting Notes is an essential handy Templates with Drafting Notes guide for any draftsman, in-house counsels as it not only contains the practical and usable templates that can serve as a prototype for the various contracts but Ravi Singhania also provides a sense about the purpose and critical points of the contract. For each of the chapters, along with the templates, there is an introduction and the drafting notes, allowing a reader to grasp the essence and importance of the clauses. It comprises of chapters on Partnership; Procurement of Goods and Services; Mergers, Acquisitions and Joint Ventures; Real Estate; Employment; Confidentiality; Franchise Business Model; Trademark; Patent; Copyright Publishing; Agency; Hire Purchase; Turnkey/EPC; and Project Finance. One chapter is exclusively devoted to the one of the most important clauses in any contract ie the Dispute Resolution clause, and it covers the intricacies of this clause with respect to different contracts. This book will prove useful for professionals/students to understand the practical details of varied contracts; act as a beginning point for practitioners; and be useful for all considering the vast number of contracts dealt with. Key features •• Templates of important and day-to-day business contracts like non-disclosure agreement, share purchase agreement, shareholders’ agreement, procurement contracts, employment agreements, leasing and licensing documents etc. •• Each template is prepared from practical and businessuse perspective. •• Each template is preceded by an Introduction and the Drafting Notes. •• Extensive discussion on Dispute Resolution under different contracts.

DRAFTING OF CONTRACTS

Bloomsbury’s

Quick Guide to Tax and Corporate Laws (Including Allied Laws) (3rd Edition) This publication is a very useful referencer and a guide for all the professionals to get insights into the significant taxation, THIRD EDITION Bloomsbury’s corporate laws, securities Quick Guide to laws and employment Tax and laws, applicable in India. Corporate Laws Including Allied Laws The book comprehensively covers the relevant key provisions under the legal and taxation laws in a manner which would help the professionals in getting a quick and easy understanding of the compliances under various laws. Part I: Goods and Services Tax

Rakesh Garg and Sandeep Garg

Part II: Direct Tax

Gaurav and Dipesh Makhijani

Part III: Employment and Other Laws Employees' Compensation Act

Kiron Prabhakar

Part IV: Companies Law

Milind Kasodekar and Shilpa Dixit

Part V & VI: FEMA and Securities Law

Arun Gupta

Part VII: Stamp Duty

S.K. Kataria

Bloomsbury India Professional

Drafting of Contracts

Includes Part I: Goods and Services Tax Part II: Direct Tax Part III: Employment and Other Laws Part IV: Company Law Part V & VI: FEMA and Securities Law Part VII: Stamp Duty 9789387457409 2018 | Paperback | 784pp INR 1,295

9789387146235 2017 | Hardcover | 656pp INR 1,295

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Law

The Principles of Law of Contract

Competition Act, 2002 – Law and Practice

Prof. (Retd.) R C Srivastava and Ashutosh Pathak

Vidhi Madaan Chadda

The Principles of

Law of Contract ASHUTOSH PATHAK, LL.M

9789387457362 2018 | Paperback | 396pp INR 495 short discount title

The book traces the development of competition law in India. It aims to bridge the gap between substantive and procedural aspects Competition pertaining to Competition Act, 2002 Act, 2002. Key provisions Law and Practice of the Indian competition Vidhi Madaan Chadda law have been examined in detail in the light of the jurisprudence that has SE evolved vide the latest pronouncements of the Hon’ble Supreme Court and other judicial and quasijudicial fora. The book scrutinises the fundamental legal provisions and practices on the subject along-with its international perspective, in order to provide the readers with an indepth insight into the area and its practical implications. The book is an amalgam of theoretical commentary along with the practical perspective makes it as an indispensable resource for both students and practitioners. Key highlights •• Comprehensive commentary on the provisions of the Competition Act, 2002. •• Tracks the development of Competition Law in India. •• International perspective on Competition Law and policy discussed. •• Covers the Rules, Regulations and guidance issued by the Competition Commission of India. •• In-depth analysis of the cases decided by the Supreme Court, High Courts, NCLAT/COMPAT and Competition Commission of India. •• Procedures and time-lines summarised through flowcharts.

Bloomsbury Profess

The book focuses on both theoretical and practical aspects of the Contract Law and the underlying principles. It covers the entire syllabus of the subject – Law of Contract Prof. (Retd.) R C SRIVASTAVA, MA, LL.M (General Principles) for the law students of Universities in a comprehensive manner. The book covers a plethora of case laws and examples elaborating the legal provisions and conundrums of the Contract law which will facilitate the students to have a better understanding of the Contract Law. The interpretation of the legal provisions of the Law have been provided in a concise manner in the book. Key features •• A simple lucid book which can be easily understood by the law students, advocates, researchers and competition exam students. •• Covers syllabus of all Universities, National Law Schools and competitive examinations, whatever the nature of the examination may be. •• All provisions of the Indian Contract Act, 1872 have been explained with examples, case law, rationale and concepts to make the students understand them and retain for examinations. •• One-stop solution for self-study.

9789388630702 2019 | Paperback | 396pp INR 495 short discount title

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page 27


Law

A Practical Guide to Corporate Social Responsibility Law, Accounting and Taxation aspects (2nd Edition) CS Rupanjana De Bloomsbury India Professional

This book is a compendium

A Practical Guide to

of everything related to Corporate Social Responsibility with a 360 degree approach and is the first of its kind book on the topic. Taking a step ahead of the first edition of this book, this edition CS RUPANJANA DE digs deep into the legal provisions of CSR under the Companies Act, 2013, as amended by the Companies (Amendment) Act, 2017 and the Companies (Corporate Social Responsibility Policy) Rules, 2014, and the amendments and departmental clarifications thereof. Further, it also discusses the CSR provisions from the much lesser known angles of the Central PSUs, listed companies and those companies that are in the project stage. All accounting and taxation aspects have been clarified in this book like never before, thereby, making the provisions of CSR much easier to grasp and comply with. Key features •• Includes 140 interesting FAQs on CSR •• Covers practical illustrations on CSR applicability •• Detailed discussion on CSR provisions under the Companies Act, 2013 as amended by the Companies (Amendment) Act, 2017 and the related Rules •• Covers CSR insights around the globe •• Covers National Voluntary Guidelines on CSR •• Complete coverage of: Taxation aspects of CSR Accounting aspects of CSR (including ICAI Guidance Notes on CSR) Other aspects under allied laws •• Relevant market check of CSR for FY 2014-15, FY 201516 and FY 2016-17

Corporate Social Responsibility

Law, Accounting and Taxation aspects

Second Edition

Highlights

• Complete coverage of: - Taxation aspects of CSR - Accounting aspects of CSR (including ICAI Guidance Notes on CSR) • Detailed discussion on CSR provisions under Companies Act, 2013 as amended by Companies (Amendment) Act, 2017 and the related Rules • Covers practical illustrations on CSR applicability • Includes 140 FAQs on CSR

Legal writing and Contract Drafting Rodney D Ryder In an era where contracts play a vital role in any business relationship, the book acts as a guide in providing a practical approach to contract drafting and legal writing. The book covers the Contract Drafting basic yet noteworthy concepts of structure and Rodney D Ryder style of writing. It also helps acquiring a better understanding of the purpose of contract and its form in the age of globalization. The book also attempts to delineate how pre-contractual negotiations are very crucial in determining the terms of the contract and its execution. This book is intended for use by practicing litigants, students as well as academicians who wish to acquire practical knowledge of how a contract is drafted. Key features •• How language can be used as a professional tool •• Extensive guide on do’s and don’t of legal writing •• Thorough understanding on how to draft terms of a contract •• Conceptual guide on pre-contractual negotiations and tips for successful negotiation •• Comprehensive guide on preliminary agreement forms- memorandum of understanding, term sheet and confidentiality 9789387146211 2018 | Paperback | 122pp INR 225

9789386643285 2018 | Paperback | 324pp INR 795

page 28

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Law

Intellectual Property-Law and Management

Internet Law

Ashwin Madhavan and Rodney D Ryder

9789387457331

In the present day when almost everything is digitalized, the role of Internet law becomes something that cannot be overlooked. This book focuses on the concept of law and policy in the Internet Law Indian cyberspace and addresses the issue of Ashwin Madhavan | Rodney D Ryder jurisdiction in cyberspace. It also enumerates the significance of digital and electronic signature in the present world. The book comprehensively discusses about the concept of electronic evidence and its admissibility in India. The book also attempts to address the issue of data protection, privacy and corporate governance as well as various legal challenges in Internet banking. Key features •• Conceptual guide in resolving the complexities of legal challenges faced by new media •• Examines the early evolution of Internet case law in the United States •• Critical analysis on the standing of India and other countries on digital and electronic signatures •• Analyses the admissibility of electronic evidence in India and the amendments made to the Bankers Book Evidence Act and the Indian Penal Code •• Addresses the issues of data protection, privacy and cybercrime

2018 | Paperback | 362pp

9789387457294

INR 675

2018 | Paperback | 286pp

The book acts as a constructive guide in the understanding of various forms of intellectual property- trademark, copyright, patent, design, breeder’s right, design, circuit layout, Intellectual Property – Law and Management confidential information etc., the infringement of intellectual property Ashwin Madhavan | Rodney D Ryder rights and its protection as well. It provides a deeper understanding of the Indian perspective on Intellectual property. The book endeavors to discuss elaborately upon the concepts of merchandising, sponsorship and franchising. The book also attempts to critically analyze the Intellectual property valuation methodologies. Key features •• Detailed analysis on various forms of intellectual property and their footing in India •• Litigation strategy on the protection of Intellectual property •• Conceptual analysis of the different types of licensing agreements and various clauses •• Methodologies of Intellectual property valuation •• Case studies on IP valuation techniques

Ashwin Madhavan and Rodney D Ryder

INR 525

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page 29


Law

Media Law

Aviation Law

Rodney D. Ryder

Rodney D. Ryder

In the era where media has become as vital as our other daily needs and is playing a significant role in shaping one’s opinion, it becomes essential to have an understanding of media laws to comprehend the Media Law regulations relating to the entertainment industry. Rodney D. Ryder The book strives to discuss in detail various concepts relating to the media lawmedia regulation, press freedom, content regulation, advertising etc. The book also analyses the ambit of media law from the perspective of USA, UK and India. Key features •• Detailed study of media regulation, evolution of broadcasting as well as press freedom in India, USA and UK •• Discusses in detail India’s media accountability system •• Analyses the aspects of content regulation, e-regulation and related offences •• Conceptual guide on legal aspects and legal issues involved in advertising •• Case studies on hate speech

Aviation law is amongst the most complex branches of law as it is intermingled with various laws related to use of Land, Air including Economic laws of different countries. In the most recent two decades, Aviation Law critical advancements have occurred in the common Rodney D. Ryder flight division in whole world including India. This books aims to deal with the most vital part of the law of aviation i.e. giving a structure which keeps the aeronautics business protected, reasonable, and skillful. It discusses in detail various convention relating to Aviation law namely Chicago Convention, Tokyo Convention, Hague Convention, Montreal Convention, Geneva Convention etc. Key features •• Conceptual guide to a comprehensive understanding of the International stand on Aviation law •• Addresses the issue of pricing and capacity determination in International Air transport •• Discusses in detail various powers and duties of State with regard to various Conventions •• Examines the concept of Aircraft financing in detail

9789388912624

9789389000252

2019 | Paperback | 290pp

2019 | Paperback | 304pp

INR 655

INR 695

page 30

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Law

Fashion Law

Space Law

Sapna Malik

Vikrant Pachnanda

Fashion law, as can otherwise be referred to as the apparel law, is indeed an emerging arena of legal specialty, encompassing the legal issues with regard to every aspect of Fashion Law a garment. Right from the conception of the idea to design a particular garment, Sapna Malik to getting it stitched into clothing materials, styling and publishing it and obtaining brand protection on it, legal assistance is needful at every step in order to ensure smooth flow of the work and avoid undesirable complications for the future. This book elaborately discusses the concepts of IP protection in the fashion industry, negotiations in the fashion industry, the supply chain issues, crimes in the fashion industry as well as the redressal mechanism for the same. Key features •• Comprehensively discusses licensing, assignment and franchise agreement in the fashion industry •• Detailed analysis of the digital fashion processes •• A conceptual guide for the process of IP protection in the fashion industry •• Examines various redressal mechanisms like anti-piracy and anti-counterfeiting actions, infringement suits etc.

Space technology has not only contributed to the development of Space Industry, but has also lead to the advancement of many other industries which ultimately has resulted into an ever Space Law growing much better world to live in. However, Vikrant Pachnanda at present there is no universally agreed precise legal, technical or political definition of either the boundaries separating airspace from outer space or of the term outer space itself. This book aims to underline the basic principles of Space law. The book elaborates upon the concept of liability and the process of registration followed thereunder. It comprehensively deals with the current issues concerning Space law. Key features •• Conceptual guide to understanding the law relating to outer space •• Outlines the basic principles of Space law recognized by civilized nations •• Discusses in detail the need for a national legislation relating to outer space •• Examines the process of financing outer space activities

9789388912600

2019 | Paperback | 124pp

2019 | Paperback | 126pp

INR 295

Space, Aviation and Dispute Resolution Attorney

9789387457249

INR 295

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page 31


Law

Capital Markets

Sports Law

Suvir Sharma

Rodney D. Ryder

A robust financial system plays a vital role in the economic development of a country. It provides the financial resources that are required to produce goods and services, which in turn raise the standard of living of the people. Capital Capital Markets market is the market where Suvir Sharma financial assets, having mid-term or long-term maturity, are traded. In a developing country, to facilitate a command over the capital, to ensure optimum yield and economic development, it is the capital market which plays a determining role. This book elaborates upon the role and significance of capital market in India. It also discusses in detail, the meaning, nature and types of shares, debentures and dividend as well as the applicable provisions of Companies act, 2013 and the SEBI regulations. Key features •• Conceptual guide to the concepts of shares, debentures and dividend •• Comprehensively discusses the role played by the Securities and Exchange Board of India (SEBI) in regulating the capital market •• Discusses in detail the applicability of Companies Act 2013 to the capital market •• Examines the concept of stock exchange •• Case studies on hate speech

Modern sports, a multibillion-dollar venture has global spectators and consumers with priceless commodities being traded and marketed. With the steady growth and expansion of the sports Sports Law industry, there exist a lot of potential issues. To find Rodney D. Ryder solutions to these issues and also to comprehend the legal points involved in sports in a better manner, understanding sports law becomes crucial. This book will elaborately discuss about Sports Governance and the role of Tribunals, the disciplinary codes involved, Image, Player and Media rights and certain key issues in Sports. Key features •• Detailed analysis of the National Sports Policy as well as Sports governing bodies in India •• Analyze the legal issues involved in various Indian Sports Leagues like the Indian Premiere League, Kabbadi League and the like. •• Conceptual guide for Internal disciplinary procedures, on-field offences, anti-doping code, dispute resolution bodies and arbitration •• Addresses the issue of corruption and violence in Sports

9789389000368

INR 695

9789388912631 2019 | Paperback | 282pp

2019 | Paperback | 86pp INR 295

page 32

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Law

Accounting and Audit

Mergers and Acquisitions

Practical approach to Ind AS Implementation

9789387457119 2019 | Paperback | 98pp INR 295

Illustrations, Summary and Comparisons (2 Vols.) (3rd Edition)

CA Sarika Gosain and CA Rajesh Gosain This book covers provisions of Ind AS in two volumes. The first volume contains 42 chapters comprehensively covering convergence Ind AS strategy, each Ind AS Implementation in detail with practical examples and comparison with IFRS and existing Indian GAAP. The book is written in a lucid manner in order to help readers spot the differences between AS and Ind AS and plan towards Ind AS transition efficiently. The second volume covers the Ind AS disclosure checklist, bare comparison of Ind AS with Income Tax Computation and Disclosure Standards (ICDS), summaries of all Ind AS and other relevant annexures. The book is a very useful referencer for professionals, practitioners and corporates. Key features •• In-depth coverage of practical examples on Ind AS in Q & A format. •• Detailed comparison with Indian GAAP and IFRS. •• Concise summary of all Ind AS. •• Detailed disclosure checklist of Ind AS (updated as on date). •• New chapter on Ind AS 115. •• Updated chapter on ICDS, including FAQs issued by CBDT and draft ICDS on Real Estate Transactions. •• Covering provisions of Ind AS compliant Schedule III (as amended till date). •• Bare text comparison of Ind AS and ICDS. •• Includes IFRS and Ind AS based Financial Statements. •• Covers complete text of Ind AS in CD (including Ind AS amended in 2016, 2017 and 2018). 2018

Third Edition

Practical approach to

(Illustrations, Summary and Comparisons)

Volume-1

CA Sarika Gosain | CA Rajesh Gosain Highlights

• In-depth coverage of practical examples on Ind AS in Q & A format • Detailed comparison with Indian GAAP and IFRS • Concise summary of all Ind AS • Detailed disclosure checklist of Ind AS (updated as on date) • Updated chapter on ICDS, including FAQs issued by CBDT

Incorporates Chapter on Ind AS 115

Bloomsbury India Professional

Mergers and Acquisitions are means of consolidating enterprises to grow as a single business entity which is stronger, and more efficient in maximizing the profits of its shareholders. Two companies share a Mergers and greater value when they Acquisitions come together compared Bhumesh Verma to when they operate individually. This book discusses in detail, the concept and process of Mergers and Acquisitions. This book elaborates upon the series of steps involved in Mergers and Acquisitions, the laws governing Mergers and Acquisitions in India as well as Finances and post merger management. Key features •• Conceptual guide on the procedure involved in the Mergers and Acquisitions •• Examines the due diligence process in detail •• Outlines the strategies for financing mergers and acquisitions •• Comprehensively discusses about the laws relating to Mergers and acquisitions in India

Amendments to Ind AS (2016, 2017 and 2018)

• Ind • AS no Te issu xt of tifie e In d on w of d clar ith Ind AS 16 Fe ifi fu AS 11 br C on catiorthe 11 5 an ua D C Re ns r am 5 • d ot ry 20 OV al on en Te he 15 E R Es ta IC dm xt r am , IN (In ba te DS en of In en toge G dian se Tran is ts d dm ther su • AS d an finan sact ed Te co ents with d Ov ci io by xt m to fu of erse al st ns • CBDT IC pliant vario rthe as atem Ind an DS al Sc us r am co en AS d on he Ind en mpa ts an draf g du AS dm d IF t IC with le III on en nies , ts RS DS )

Bhumesh Verma

9789387457317 2018 | Hardcover | 2006pp INR 4,995

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page 33


Accounting and Audit

A Financial Reporting under Ind AS and AS – Covering Schedule III, ICDS and ICAI Guidance Notes (2 Edition) nd

B D Chatterjee Financial Reporting under

(Updated as per Ind AS 115, Ind AS 116, Schedule III, Division III for NBFCs )

Includes 600+ Practical illustrations, issues and charts

B.Com (Hons), ACA, ACMA, ACS, Dip IFR (ACCA - UK)

Bloomsbury Professional India

The regulatory environment in India is governed by various statutory Ind AS and AS Covering Schedule III, ICDS and authorities. In today’s ICAI Guidance Notes parlance corporate enterprises have to comply with provisions of Companies Act, 2013, Accounting Standards B.D. Chatterjee (AS), Indian Accounting Standards (Ind AS), ICAI pronouncements and Income Computation and Disclosure Standards (ICDS). Accordingly, the level of corporate financial reporting has gone through a metamorphosis of change and ushered in a whole new level of complexity. The book also incorporates interlinkages, comparisons, illustrations, diagrams, flow charts and summaries in a lucid and user friendly manner. The book would be immensely useful for professionals dealing with financial reporting. Key highlights •• Topic wise detailed comparison between provisions of Schedule III Division I (for AS) and Division II (for Ind AS) to Companies Act, 2013. •• Covering comparative summary between provisions of AS, Ind AS & ICDS. •• Covering comparative summary between AS, Ind AS, IFRS and US GAAP. •• Covering illustrations dealing with various financial issues under each topic. •• Detailed coverage of: –– AS from AS 1 to AS 29 notified by the Ministry of Corporate Affairs (MCA) –– Ind AS from Ind AS 1 to Ind AS 41 and Ind AS 101 to Ind AS 115 notified by the MCA –– ICDS promulgated by CBDT –– Guidance Notes issued by ICAI Second Edition

A Practical Guide to Ind AS 115 and Ind AS 116 Santosh Maller This book covers the provisions of Ind AS 115 (Revenue from Contracts with Customers, corresponding to IFRS 15, notified by the MCA vide notification dated 28 March 2018, w.e.f 1 April 2018) and Ind AS 116 (Leases, corresponding to IFRS 16, notified by the MCA vide notification dated 30 March 2019, w.e.f 1 April 2019). The book contains 56 chapters comprehensively covering convergence strategy in details with practical examples, sector-wise analysis, comparison with IFRS, US GAAP and Indian GAAP, specially covering the requirements of Ind AS 115 and Ind AS 116, with examples, comparisons with current Ind AS requirements and international perspectives, covering financial statements of early adopters of IFRS 15 and IFRS 16 while taking a closer look at the disclosure requirements. The book is a very useful guide for accounting and auditing professionals, practitioners, corporates and students studying for professional body qualifications. Key features •• Contains about 300 worked examples covering various practical aspects of Ind AS 115 and Ind AS 116 •• Contains simple explanations of the requirements of the new standards with author views, lucid examples, diagrammatic illustrations, case studies and disclosure checklists •• Covers relevant extracts from real-life international companies having early adopted IFRS 15 and IFRS 16 •• Detailed sector-wise analysis of the impact of Ind AS 115 and Ind AS 116 •• Comparison of Ind AS requirements with IFRS, US GAAP and Indian GAAP •• Discussion on tax implications under Ind AS 115 and 116 9789389000542 2019 | Paperback | 1006pp INR 1,795

9789389000818 2019 | Paperback | 1460pp INR 2,295

page 34

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Accounting and Audit

Financial Reporting & Audit

Requirements under the Companies Act, 2013 Deepa Agarwal With the Companies Act, 2013 operationalised for more than 4 years, financial reporting is a significant area for the corporates, Financial professional, finance Reporting & Audit directors in India. The CA. Deepa Agarwal auditor’s responsibilities have become onerous and extended as compared to the erstwhile legislation. The Companies Amendment Act, 2017, which received Presidential assent on 3rd January 2018 addresses difficulties in implementation, facilitates ease of doing business, helps achieving better harmonisation with other statutes and regulations made thereunder, and rectifies inconsistencies in the 2013 Act. This book focuses on key implementation issues with regard to financial reporting and audit requirements for companies, as per the revised provisions of the 2013 Act and the provisions of the Companies Amendment Act, 2017. All relevant rules, notifications, circulars, forms, issued by the Ministry of Corporate Affairs have been analysed and discussed in the relevant topics covered by the publication in a lucid style. Key features •• Section-wise analysis of Chapter IX – Accounts of Companies, Chapter X – Audit and Auditors, and other related sections with implementation issues •• Relevant sections of Companies Amendment Act, 2017, with related implementation issues •• Comparison of Companies Act, 2013 with the erstwhile Companies Act, 1956 •• Clause-wise commentary on CARO 2016 with illustrative reporting •• Detailed checklist on financial reporting provisions under the Companies Act, 2013 •• Relevant references of: Companies (Amendment) Act, 2017 with changes made in Chapters IX and X New/revised Standards on Auditing applicable for audits of financial statements for periods beginning on or after 01 April 2018. Includes CD with text of relevant rules, notifications etc

Requirements under the Companies Act, 2013

Foreword by

Shri Suresh Prabhu, Minister for Commerce and Industry

Key Highlights:

• Section-wise analysis of Chapter IX – Accounts of Companies, Chapter X – Audit and Auditors, and other related sections with implementation issues • Analysis of relevant provisions of Companies (Amendment) Act, 2017 • Exhaustive comparison of Companies Act, 2013 with the erstwhile Companies Act, 1956 • Detailed checklist on financial reporting provisions under the Companies Act, 2013 • Relevant references of: - Companies (Amendment) Act, 2017 with changes made in Chapters IX and X - New/revised Standards on Auditing applicable for audits of financial statements for periods beginning on or after 01 April 2018

Bloomsbury India Professional

2018

Internal Financial Controls Implementation and Testing CA Jagdish Kapoor The Companies Act, 2013 have introduced the concept of “Internal Financial Controls Framework” (IFC), clearly outlining the provisions governing the role/ responsibilities of the Board of Directors; Audit Committee and Auditors with consequential effects in case of any contravention or non-compliances of the said provisions. This book discusses the various aspects associated with the implementation and testing of an IFC framework. The objective is to enable both, management/ executive and the implementers/auditors in designing, implementing and testing an IFC framework in accordance with the expectation of law and from a good governance perspective. Sample templates have been provided in an easy to use manner which can be customized to suit business requirements on case-to case basis. Efforts have also been made to provide pre-requisites to the implementation stages and likely challenges at each stage of implementation and testing of the IFC framework. Key features •• Detailed insights of IFC framework along with regulatory aspects under Companies Act, 2013 •• Elaborate discussion on roles/responsibilities of the board of directors and executive, audit committee & the auditors •• Structured approach to design, develop and implement/roll-out an IFC framework •• Detailed discussion on IFC testing and challenges along with proposed solutions •• Covers sample templates of Policies & Procedures, SoPs, Controls Checklists and Risk Control Matrix, Testing Outcome Sheets •• Covers implementation readiness/pre-requisite checklists 9789386432063 2017 | Paperback | 408pp INR 695

9789387471665 2018 | Paperback | 640pp INR 1,295

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page 35


Accounting

Preparing Financial Statements under Schedule III Ind AS and Indian GAAP CA Ambalika Singh

Highlights

• Develop insight into the interplay between the Conceptual Framework, Schedule III and the Accounting Standards. • Learn the foundations of Ind AS and Indian GAAP compliant financial statements. • Illustrative disclosures of Fortune 500 companies included. • All relevant Exposure Drafts on Ind ASs included till date. • Incorporates relevant Ind AS Transition Facilitation Group bulletins.

Bloomsbury India Professional

Preparing Financial Statements under Schedule III: Ind AS and Indian GAAP is a book that is useful to all readers Preparing Financial ranging from auditors, Statements under managements, accountants, Schedule III students to accountancy Ind AS and Indian GAAP academia. The readers are CA Ambalika Singh expected to have basic practical experience in accounting and preparation of financial statements. This book will strengthen their knowledge about key concepts under Indian GAAP and Ind AS relating to recognition, measurement and disclosure of the elements of the financial statements. It brings to light changes in the Indian accounting landscape and includes exposure drafts which show the way forward. It also includes illustrative disclosures of Fortune 500 companies to help readers appreciate good financial reporting. In a nutshell, this book is an enabler for those who want to practically apply Indian GAAP or Ind AS and produce high quality financial statements. Key features •• Understand ASB’s Framework of Preparation and Presentation of Financial Statements. •• Develop insight into the interplay between the Conceptual Framework, Schedule III and the Accounting Standards. •• Learn the foundations of Ind AS and Indian GAAP compliant financial statements. •• Preparation and presentation of financial statements under Indian GAAP and Ind AS. •• Illustrative disclosures of Fortune 500 companies included. •• Exposure Draft on Guidance note on Division II of Schedule III included. •• Exposure Draft on Schedule III for NBFCs included alongwith highlights of differences. •• All relevant Exposure Drafts on Ind ASs included till date. •• Incorporates relevant ITFG bulletins. •• Includes FAQs issued by Accounting Standards Board.

A Practical Guide to

Depreciation under Companies Act, 2013 CA. (Dr.) Sanjeev Singhal & CA. R. Sankaraiah The Companies Act, 2013 has introduced one of the most import-ant provisions for companies as well as auditors in the form a new method of calculating depreciation as per Schedule II Part C of the Companies Act 2013. Apart from this, it has brought far reaching changes in other areas, the spectrum of financial reporting has widened, which entails a higher responsibilities on those associated with financial reporting, be it the auditors or the management. This book is a very useful guide for professionals, covering detailed discussion on various provisions which need to be con-sidered for the purpose of computing depreciation under Com-panies Act, 2013 as well as AS 10 (Revised). Key features •• Extensive discussion on the concept of useful life under Companies Act, 2013 vis-a-vis the concept of minimum rates of depreciation as specified under Companies Act, 1956 •• Detailed discussion on the concept of “component accounting” •• Covers transitional provisions pertaining to depreciation due to shift from the concept of minimum rates of depreciation to the concept of useful life •• Discussion on “amortisation principles” for intangible assets •• For ease of reference, covers line-by-line comparison of effective rates of depreciation under the Companies Act, 1956 and the Companies Act, 2013 both under SLM and WDV Method 9789386349545 2017 | Paperback | 352pp INR 595

9789386606952 2017 | Paperback | 680pp INR 1,195

page 36

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Index of titles ISBN

Title

Author

Year

Price

Direct Tax 9789387457126

Tax Prosecution (Under Income-tax and GST Laws), (2nd Edition)

Gagan Kumar

2019

895

9789387457485

Prevention of Money Laundering – In India and and other countries

Dr. Rajeev Babel

2019

1,195

9789386250599

Prohibition of Benami Transactions – Concepts & Law

Radhakrishna Sreepada

2018

795

9789386606013

The Law and Practice of the Prohibition of Benami Property Transaction Act, 1988, (2nd Edition)

PAV Law Offices

2017

795

9789386141750

A Practical Guide to Prevention of Money-Laundering Act, 2002, (2nd Edition)

Kiron Prabhakar

2017

995

9789387457171

Income Computation and Disclosure Standards – Ready Reckoner in Q & A Format, (6th Edition)

CA (Dr) N. Suresh

2018

995

9789387471610

Radhakishan Rawal’s Analysis of Direct Tax Amendments under The Finance Act, 2018

Radhakishan Rawal

2018

395

695

International Tax and Transfer Pricing 9789387457416

Multilateral Instruments – An Indian Perspective

CA Vikram Naik

2019

9789387457034

Transfer Pricing Referencer

CA Akshay Kenkre

2018

795

9789387457461

General Anti-Avoidance Rules (GAAR) – Establishing Substance Over Form, (2nd Edition)

Uday Ved and Akshay Kenkre

2018

1,295

9789386432353

Recent Trends in Transfer Pricing – Intangibles, GAAR and BEPS

Ravikant Gupta

2017

1,495

Indirect Tax 9789386643421

Rakesh Garg and Sandeep Garg’s; GST Guide with Ready Reckoner (2 Vols.), (4th Edition)

Rakesh Garg and Sandeep Garg

2018

9789389165265

A Practical Guide to GST Audits and Certification, (2nd Edition)

CA Madhukar N Hiregange, Shri B.S.V. Murthy, Mahadev. R, CA Ravi Kumar Somani

2019

1,295

9789387146204

Guide to GST on Services – (HSN Code wise taxability of all services)

Rakesh Garg and Sandeep Garg

2018

2,295

9789388912594

Handbook of GST – Procedure, Commentary and Rates, (4th Edition)

Rakesh Garg and Sandeep Garg

2019

1,795

9789388912655

GST Laws Manual – Acts, Rules and Forms, (5th Edition)

Rakesh Garg and Sandeep Garg

2019

1,295

9789387457263

GST for Accounts and Finance Teams

B. D. Chatterjee and Rohit Gupta

2019

695

9789387457423

Compendium of GST Cases with Summary (2 vols.), (2nd Edition)

Dr. Sanjiv Agarwal and Neha Somani

2018

4,295

9789386606037

Compendium of Judicial Pronouncements – (Relevant under GST Regime)

Dr. Sanjiv Agarwal

2018

1,995

Visit www.bloomsbury.co.in

To place an order call +91 9811455517

2,890

page 37


Index of titles ISBN

9789387457218

Title

Author

Year

A Comprehensive Guide to GST for Exporters

CA Pradeep Jain CA Preeti Parihar CA Neetu Sukhwani

2019

Price

895

9789387471504

A Practitioner’s Guide on Input Tax Credit under GST

Alok Pareek

2018

695

9789386643414

The Law, Practice and Procedure of E Way Bill

Alok Pareek and Deepshikha Pareek

2018

595

9789389165258

A Comprehensive Guide to the GST Practitioner’s Examination with MCQs, (2nd Edition)

Dr. Rajeev Babel

2019

1,195

9789386432803

Service tax — Law & Practice (2 Vols.), (15th Edition)

Rohini Aggarawal

2017

3,995

9789389165685

FEMA Ready Reckoner with Commentary (2 Vols.), (2nd Edition)

CS R. Sridhar

2019

4,595

9789389165692

Foreign Exchange Operations under FEMA, (2nd Edition)

Sudhir Kochhar

2019

1,895

9789389165661

Bloomsbury’s Securities Law Manual, 2019

Bloomsbury

2019

1,495

9789389000672

Legal and Regulatory Aspects of Banking

Dr. Rajeev Babel

2018

1,395

9789387457324

A Practical Guide to Blockchain and its applications

Parikshit Jain

2019

450

Banking & SEBI

Insolvency and Bankruptcy 9789389000597

Case Digest on Insolvency and Bankruptcy Code, 2016

Ashish Makhija

2019

1,295

9789387457065

A Comprehensive Guide to the Insolvency Professional Examination, (3rd Edition)

Dr. Rajeev Babel

2018

2,295

9789389000689

Bloomsbury’s; Manual of the Insolvency and Bankruptcy Code, 2016 with Rules and Regulations, (5th Edition)

Bloomsbury’s

2019

1,495

9789389000771

Handbook on Valuation of Securities and Financial Assets, (2nd Edition)

Vikash Goel

2018

1,495

9789387457195

An illustrated guide to Business Valuation

B D Chatterjee

2018

1,495

9789386643681

Insolvency and Bankruptcy Code, 2016 – Concepts and Procedure, (2nd Edition)

Jyoti Singh

2017

1,595

Corporate Law 9789387457089

National Company Law Tribunal and National Company Law Appellate Tribunal – Law, Practice & Procedure, (6th Edition)

Prachi Manekar Wazalwar

2018

1,995

9789387457010

Compendium of Key Issues under Corporate Law (2 vols.)

Dr. K. R. Chandratre

2018

5,250

9789387457492

Companies Law Procedures – with Compliances and Checklists, (4rd Edition)

CS Milind Kasodekar, CS Shilpa Dixit and CS Amogh Diwan

2019

2,295

9789388912679

Meetings – Notices, Resolutions and Minutes under the Companies Act, 2013

CS Milind Kasodekar, CS Shilpa Dixit and CS Amogh Diwan

2019

2,795

page 38

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Index of titles Title

Author

Year

9789388912617

ISBN

Company Law Ready Referencer, (4th Edition)

CA Sanjay K Agarwal and CS Rupanjana De

2019

Price

1,995

9789389000382

A Treatise on Contraventions under Companies Act, Securities Laws and FEMA, (2nd Edition)

Dr. K. S. Ravichandran

2019

2,295

9789385936456

Offences under Corporate Laws, Compounding, Adjudication, Prosecution and Relief & Remedies

Dr. K.S. Ravichandran

2016

2,495

9789386950963

The Director’s Handbook – A Panoramic view of the provisions of the Companies Act, 2013

CS Milind Kasodekar, CS Shilpa Dixit and Amogh Diwan

2017

1,295

9789387457386

Guide to Corporate Governance

B D Chatterjee

2018

1,495

9789389000665

Bloomsbury’s Company Law Manual – The Companies Act, 2013 with Rules and Ready Referencer, (3rd Edition)

CA. S.K. Kataria

2019

2,495

9789388414241

Bloomsbury’sThe Companies Act, 2013 and Rules

Bloomsbury’s

2019

1,995

9789388912648

Bloomsbury’sThe Companies Act, 2013 and Rules, (Pocket edition)

Bloomsbury’s

2019

1,595

9789387457102

Handbook of Compliances under Labour Laws

Som Nath Munjal and Saurabh Munjal

2019

995

9789389165395

Compendium of Drafts of Employment Contracts and Appointment Letters

Som Nath Munjal and Saurabh Munj

2019

695

9789387457454

Methods, Strategy, Solutions, Savings on Recovery of Dues

Adv. Lalit K Jain

2019

895

9789387146235

Drafting of Contracts – Templates with Drafting Notes

Ravi Singhania

2017

1,295

9789387457409

Bloomsbury’s; Quick Guide to Tax and Corporate Laws (Including Allied Laws), (3rd Edition)

Bloomsbury’s

2018

9789387457362

The Principles of Law of Contract*

Prof. (Retd.) R C Srivastava and Ashutosh Pathak

2018

495

Law

1,295

9789388630702

Competition Act, 2002 – Law and Practice*

Vidhi Madaan Chadda

2019

495

9789386643285

A Practical Guide to Corporate Social Responsibility – Law, Accounting and Taxation aspects, (2nd Edition)

CS Rupanjana De

2018

795

9789387146211

Legal writing and Contract Drafting

Rodney D Ryder

2018

225

9789387457331

Intellectual Property-Law and Management

Ashwin Madhavan and Rodney D Ryder

2018

675

9789387457294

Internet Law

Ashwin Madhavan and Rodney D Ryder

2018

525

9789388912624

Media Law

Rodney D. Ryder

2019

655

9789389000252

Aviation Law

Rodney D. Ryder

2019

695

9789388912600

Fashion Law

Sapna Malik

2019

295

9789387457249

Space Law

Vikrant Pachnanda

2019

295

* short discount titles

Visit www.bloomsbury.co.in

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page 39


Index of titles Title

Author

Year

9789389000368

ISBN

Capital Markets

Suvir Sharma

2019

Price

295

9789388912631

Sports Law

Rodney D. Ryder

2019

695

9789387457119

Mergers and Acquisitions

Bhumesh Verma

2019

295

Accounting and Audit 9789387457317

Practical approach to Ind AS Implementation – Illustrations, Summary and Comparisons (2 Vols.), (3rd Edition)

CA Sarika Gosain and CA Rajesh Gosain

2018

4,995

9789389000818

A Financial Reporting under Ind AS and AS – Covering Schedule III, ICDS and ICAI Guidance Notes, (2nd Edition)

B D Chatterjee

2019

2,295

9789389000542

A Practical Guide to Ind AS 115 and Ind AS 116

Santosh Maller

2019

1,795

9789387471665

Financial Reporting & Audit – Requirements under the Companies Act, 2013

Deepa Agarwal

2018

1,295

9789386432063

Internal Financial Controls – Implementation and Testing

CA Jagdish Kapoor

2017

695

9789386606952

Preparing Financial Statements under Schedule III – Ind AS and Indian GAAP

CA Ambalika Singh

2017

1,195

9789386349545

A Practical Guide to; Depreciation under Companies Act, 2013

CA. (Dr.) Sanjeev Singhal & CA. R. Sankaraiah

2017

595

DELIVERY AND DETAILS Title

First Name Pincode

Surname Department

Tel

Organisation

Email

Address

PAYMENT DETAILS I enclose a cheque made payable to Bloomsbury Publishing India Pvt. Ltd. Please invoice me

ajay.jaiswal@bloomsbury.com www.bloomsbury.com +91 9811455517 +91 11 40574954/7 Bloomsbury Publishing India Pvt. Ltd., DDA Complex, LSC Building 4, Second Floor, Focket C-6 & 7, Vasant Kunj, New Delhi 110070

page 40

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Visit www.bloomsbury.co.in



Establishing Substance Over Form

SECOND EDITION

Dr. Rajeev Babel, FCS

CA Uday Ved | CA Akshay Kenkre

Assisted by: Priyank Babel

Highlights

Highlights

• Special chapter added on ‘GAAR in the Board Room’ • GAAR legislation summarised in lucid language • A simple guide discussing indications & implications of GAAR • Covers related elements like transfer pricing, POEM, BEPS, judicial GAAR, global experiences and SAAR • Decodes technicalities of impermissible avoidance arrangements • Illustrative diagrams & case laws on GAAR and future tax assessments • Analyses Indian and Global case laws on tax avoidance

Volume 1

Compendium of

GST Cases with Summary Dr. Sanjiv Agarwal M.Com, FCA, FCS, ACIS (UK)

Set of two volumes

Neha Somani B.Com, ACA

HIGHLIGHTS • India's first book on judicial pronouncements on GST covering around 550 cases • Covers gist and text of: - Supreme Court/High Courts Cases on GST - Advance Rulings pronounced by various State Authorities of Advance Rulings (AAR) on GST - Appellate Rulings of Appellate Advance Ruling Authority (AAAR) - Orders of National Anti-profiteering Authority (NAA) • List of cases arranged: Alphabetically, Topic-wise, Authority-wise and Legislation/Section-wise for easy search • Cases digested by professionals

Bloomsbury Professional India

• The Prevention of Money Laundering Act, 2002 • The Prohibition of Benami Property Transactions Act, 1988 • The Whistle Blowers Protection Act, 2014 • The Fugitive Offenders Act, 2018 • The Prevention of Corruption Act, 1988 • The Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 • The Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974

SECOND EDITION

A Practitioner’s Guide on

Input Tax Credit under GST FEB 2018

Alok Pareek, CA, CS, LLB HIGHLIGHTS • Detailed discussion on: - Who can claim ITC and when can ITC be claimed - What is eligible and what not eligible for ITC - Requisite documentation for a valid claim of ITC - Interest obligation on wrong claim of ITC • Complete coverage of relevant CBEC GST circulars, notifications and FAQ’s issued till date

May 2018

GST Guide with Ready Reckoner

RECENT TRENDS IN

TRANSFER PRICING

Volume 1

Intangibles, GAAR and BEPS Dr Ravi Kant Gupta IRS FOURTH EDITION

Contains OECD BEPS Action Plan Reports as adopted in India (Equalisation Levy, Thin Capitalisation, etc.) Digital economy: Features, impact and taxation challenges CCAs, intra-group services and business restructuring decisions Global and Indian case laws (Intangibles & AMP expenses)

Compendium of

Judicial Pronouncements

(Relevant under GST Regime)

2018

Dr. Sanjiv Agarwal,

M.Com, FCA, FCS, ACIS (UK)

Assisted by

Ankita Agar wal BBA, LLB (Hons), Advocate

HIGHLIGHTS • Judicial interpretation of tax laws • Cases focused on indirect taxes and provisions relevant for Goods & Services Tax (GST) • Unique digest of over 3600 Judicial Pronouncements • Covered under 30 Chapters for better comprehension & understanding • Case laws arranged chronologically alongwith alphabetical index • Gist of relevant statutory provisions of GST laws at beginning of each Chapter

THIRD EDITION

Bloomsbury’s

Quick Guide to Tax and Corporate Laws Including Allied Laws Part I: Goods and Services Tax

Rakesh Garg and Sandeep Garg

Part II: Direct Tax

Gaurav and Dipesh Makhijani

Part III: Employment and Other Laws Employees' Compensation Act

Kiron Prabhakar

Part IV: Companies Law

Milind Kasodekar and Shilpa Dixit

Part V & VI: FEMA and Securities Law

Arun Gupta

Part VII: Stamp Duty

S.K. Kataria

Highlights • Amendments, Notifications, Orders and Circulars since 1 July 2017 - At-a-glance • GST at-a-glance including check-lists on various compliance provisions, due dates, non-creditable supplies, penalties and offences, etc covering the vital provisions of almost the entire Act • Detailed commentary on all GST provisions through illustrations, tables and graphs • Contentious issues arising from the enacted CGST/SGST/IGST Laws have been discussed in the respective chapters • Covers rates and exemptions in GST – Goods and Services • Articles amended/inserted by the Constitution (101st Amendment) Act, 2016 • Complete text of the notified CGST Act/Rules, IGST Act/Rules, GST (Compensation to States) Act/Rules along with forms, important circulars and press releases • Contains cross references of the Central GST Act with the Central GST Rules • Gist of Advance Rulings, Press Release and FAQ relating to GST Rates and Exemptions

Highlights • Comprehensive account of offences, frauds, inspection, investigation, search, seizure, compounding of offences, adjudication of penalties, punishments and prosecutions under the Companies Act, 2013. • Complete account of Contraventions under the Securities Laws and Regulations thereto, Provisions and Procedures for Settlement, Compounding, Adjudication of Penalties and Appeals. • Complete account of Contraventions under FEMA and Regulations thereto, Provisions and Procedures for Compounding, Adjudication of Penalties and Appeals. • Relief and remedies against prosecution and proceedings for contraventions under the Companies Act, Securities Laws and FEMA.

2018

Guide to GST on Services

(HSN Code wise taxability of all services)

Rakesh Garg LLB, FCA | Sandeep Garg CMA, FCA HIGHLIGHTS • 360 degree overview of the GST provisions on services • Detailed HSN code (Activity) wise commentary on services in 25 chapters • Separate chapters on exempt Government and Agriculture Services • Comprehensive discussion on important GST concepts for services • Complete text of CGST Act/Rules, IGST Act/Rules along with Services Rates/Exemptions & Scheme of Classification

Multilateral Instruments An Indian Perspective

CA Vikram Naik HIGHLIGHTS • Guidance on construct of Multilateral instrument and how to read the instrument • Detailed explanation on each provisions of Multilateral instruments • Examples to simplify complex provisions • Position of India on various provisions of Multilateral Instruments • Position of major trading companies on Multilateral Instruments • Impact of the provisions of Multilateral Instruments on various open issues on international taxation in India

DRAFTING OF CONTRACTS Templates with Drafting Notes

Ravi Singhania Highlights

Contains CD with Contract Templates in Word format

• Templates of important and day-to-day contracts, acting as a beginning point for practitioners. • Each template is prepared from practical and business-use perspective. • Each template is preceded by an Introduction and the Drafting Notes. • Extensive discussion on Dispute Resolution under different contracts. • Useful for professionals/students to understand the practical details of varied contracts.

Updated for Limited Insolvency Examination w.e.f. 1 November 2018

A Comprehensive Guide to the

INSOLVENCY PROFESSIONAL EXAMINATION Dr. Rajeev Babel,

FCS, Insolvency Professional

Third Edition

Highlights • More than 2500 MCQs with answers • Contains summary of all case laws of Supreme Court, High Court, NCLAT and NCLT relevant for exam • Contains separate chapters with case analysis on Corporate/Individual Insolvency Resolution • Contains complete text of Insolvency and Bankruptcy Code along with Rules and Regulations and updated till 31 October 2018

CONCEPTS & LAW

Radhakrishna Sreepada, IRS Foreword by : Sh. Shivraj V. Patil, Hon'ble (retd.) Justice of the Supreme Court of India

HIGHLIGHTS • Extensive discussion on evolution of Benami Law in India. • Covers discussion on authorities and their powers under the subject Act. • Detailed commentary on procedure to be followed by each authority. • Include the relevant Acts, Rules and Notifications issued by the Central Government.

Bloomsbury India Professional

FCA, LL.B.

• Contains detailed analysis of the offences which are subject matter of prosecution • Step by Step guide to deal with Tax Prosecutions • Complete discussion alongwith case laws on provisions dealing with tax prosecution • Covers aspects of the Code of Criminal Procedure, 1973 vis-a-vis the Income Tax Act, 1961 and GST Laws

Rakesh Garg and Sandeep Garg's

DR. K. S. RAVICHANDRAN, M Com, LLB, FCS, PhD

PROHIBITION OF BENAMI TRANSACTIONS

GST LAWS MANUAL

ACTS, RULES AND FORMS Fifth Edition

Rakesh Garg, LLB, FCA | Sandeep Garg, CMA, FCA

Highlights • Updated GST Laws as on February 2019 • Contains cross-references of the CGST Act, CGST Rules and Forms • Online support with regard to updates till 31 May 2019 • Text of Important forms covered • All upto date CGST forms available on website - rgargsgarg.com

es dat Up on line 5-2019g.com e On 31-0 gar

Fre

Second Edition

Financial Reporting under

Ind AS and AS Covering Schedule III, ICDS and ICAI Guidance Notes (Updated as per Ind AS 115, Ind AS 116, Schedule III, Division III for NBFCs )

aws t seL van es /Ca rele cas it.ly of T ://b e text NCL AT/ http er pletNCL Ref comHC/ for SC/

Tax, Accounting, and Law ajay.jaiswal@bloomsbury.com +91 9811455517  +91 11 40574654/7

www.bloomsbury.co.in

Includes 600+ Practical illustrations, issues and charts

B.D. Chatterjee B.Com (Hons), ACA, ACMA, ACS, Dip IFR (ACCA - UK)

till

rgs

rga

Bloomsbury Professional India

In India and other countries

Amit Kaushik,

Highlights

E

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/NC t.ly /bi Rul p:/ and e htt Act Typ for

A TREATISE ON CONTRAVENTIONS UNDER COMPANIES ACT, SECURITIES LAWS AND FEMA

Bloomsbury Professional India Bloomsbury Professional India Bloomsbury India Professional Bloomsbury India Professional

Assisted by

Highlights • Includes case digest of Supreme Court, NCLAT and NCLT under IBC and Companies Act, 2018. • Covers discussion on Insolvency and Bankruptcy Code, 2016 (IBC) and related Rules and Regulations, with commentary thereof w.r.t. corporate persons. • Incorporates the impact of the Companies (Amendment) Act, 2017, Companies (Amendment) Ordinance, 2018 and IBC (Amendment) Act, 2018, IBC (Second Amendment) Act, 2018. • Commentary on all areas of practice including mergers & amalgamation, oppression and mismanagement, winding up, class action & investigation. • Includes updated NCLT and NCLAT Rules.

General Anti-Avoidance Rules (GAAR)

SECOND EDITION

FCA, LL.B.

Bloomsbury Professional India

Justice Rohinton Fali Nariman

Bloomsbury India Professional

Foreword (1st Edn.) by

Bloomsbury India Professional Bloomsbury India Professional

PREVENTION OF MONEY LAUNDERING

(Under Income-tax and GST laws)

GAGAN KUMAR,

Reg Visi ulat t Circ ionshttp ular , ://b and s, Noti it.ly/FEM Mas Pres fica ter tion s Note Circ s, ARR AP for s. ular DIR s

(i) Commentary (ii) FEMA & Allied Acts: • Foreign Exchange Management Act, 1999 • Foreign Contribution (Regulation) Act, 1976 • Foreign Exchange Regulation Act, 1973 • Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 • Foreign Trade (Development and Regulation) Act, 1992 • Prevention of Money Laundering Act, 2002 • Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (iii) Rules and Regulations issued under FEMA Act, 1999 (iv) Forms (v) FAQs issued by Reserve Bank of India (vi) Press Notes

TAX PROSECUTION

Includes digest of NCLT, NCLAT and the Supreme Court cases

Bloomsbury India Professional

This volume covers

National Company Law Tribunal and National Company Law Appellate Tribunal Law, Practice & Procedure Prachi Manekar Wazalwar

Bloomsbury India Professional

UPDATED UPTO 24 JUNE 2019

Second Edition

SIXTH EDITION

Bloomsbury India Professional

Ready Reckoner with Commentary

CS R. Sridhar, LLB

Bloomsbury Pro ofessional India

FEMA

2018

Volume 1


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