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Systematic Approach to Taxation — Containing Income Tax & GST (CA Inter) (E-Book) Group 1 146 proviso (no victim character

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146 proviso (no victim character cross-examination) and presumption clauses on consent when accused is in a position of authority

• Flow-note on licence renewal & appeal hierarchy for quick port-side decisions

• Ready reference to key judicial decisions interpreting FTP provisions

• The National Company Law Tribunal (Procedure for Reduction of Share Capital of Company) Rules

and legal updates relevant to the administration and enforcement of the law

Systematic Approach to Taxation — Containing Income Tax & GST (CA Inter) (E-Book) Group 1 146 proviso (no victim characterThis 51st edition of Systematic Approach to Taxation, updated for Assessment Year 20262027, provides a comprehensive and exam oriented treatment of Income Tax and Goods and Services Tax (GST), meticulously aligned with the latest statutory provisions and amendments applicable as of January 2026. Designed with a structured and methodical framework, the book offers clear conceptual explanations, practical illustrations, and systematic coverage to

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