Concise Commentary on Income Tax with Tax Planning / Problems & Solutions | In 2 Volumes | Dr. Girish Ahuja & Dr. Ravi Gupta | 25th Edition 2024

About the Book

Concise Commentary on Income Tax has been written in a unique, simple, easy to understand language that enables a quicker grasp for the reader.

Each topic is discussed in a lucid manner and is explained through examples and illustrations.

The law stated in this book is as amended by the Finance (No. 2) Act, 2024. Even the last minute changes in the law have been incorporated and it is, therefore, the latest and most update book on the subject.

The entire text is arranged in a logical sequence and contains all important judicial pronouncements as well as the rules, circulars, notifications, etc., which are issued by the Department from time to time. The latest important case laws as well as the Departmental instructions issued have been included.

Another unique feature of this book is that it provides very useful tips for tax planning which will be of immense use for the readers.

To facilitate easy reference, a consolidated table of cases, section-wise referencer, list of rules and list of circulars referred to in the book have been provided.

The book will be found useful by chartered accountants, company secretaries, advocates, tax consultants, income-tax practitioners, officials of the revenue department, corporate tax executives and by everyone dealing with direct taxes

About the Authors

Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce and was a position holder. He got his Ph.D. from Faculty of Management Studies, University of Delhi. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountants of India (ICAI) and was placed in the merit list of both Intermediate and Final Examinations of the Institute. He is a senior faculty member of Shri Ram College of Commerce (Delhi University) arid also visiting faculty member of the Institute of Chartered Accountants of India, Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a member of Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many companies and has a vast and rich experience in the field of finance and taxation.

Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes.