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He has addressed more than 3000 seminars on Direct Taxes organized by ICAI, Chambers of Commerce, Universities, etc.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","products":[{"product_id":"taxation-of-capital-gains-as-amended-by-the-finance-act-2025","title":"Taxation of Capital Gains","description":"\u003cp\u003e\u003cspan data-sheets-root=\"1\"\u003eThis 22nd Edition (2025) of Taxation of Capital Gains by Dr. Girish Ahuja and Dr. Ravi Gupta is fully updated as amended by the Finance Act, 2025 and serves as a comprehensive reference for tax practitioners, corporate professionals, academicians, and students dealing with capital gains taxation under the Income Tax Act, 1961.\u003cbr\u003e\u003cbr\u003eThe book presents the law relating to capital gains in a clear, structured, and practical manner, integrating statutory provisions, judicial decisions, CBDT circulars, and illustrative examples. It also covers tax planning techniques to minimise capital gains tax liability within the framework of the law.\u003cbr\u003e\u003cbr\u003eThe content spans the full scope of capital gains taxation, including:\u003cbr\u003e• Meaning and scope of ‘capital asset’ and ‘transfer’ under the Act\u003cbr\u003e• Computation of capital gains – short-term and long-term\u003cbr\u003e• Cost of acquisition, cost of improvement, and indexation provisions\u003cbr\u003e• Determination of full value of consideration and deemed consideration\u003cbr\u003e• Capital gains exemptions under sections 54, 54B, 54D, 54EC, 54F, and others\u003cbr\u003e• Capital gains in special cases – slump sale, compulsory acquisition, conversion of assets, etc.\u003cbr\u003e• Taxation of capital gains for non-residents, including under DTAA provisions\u003cbr\u003e• Set-off and carry forward of capital losses\u003cbr\u003e• Capital gains arising from equity shares, mutual funds, and securities transactions\u003cbr\u003e• Impact of amendments introduced by the Finance Act, 2025\u003cbr\u003e• CBDT circulars, notifications, and important judicial pronouncements\u003cbr\u003e• Practical illustrations, case studies, and FAQs for better conceptual clarity\u003cbr\u003e• Tax planning strategies to optimise capital gains liability\u003cbr\u003e\u003cbr\u003eThis edition is particularly suitable for:\u003cbr\u003e• Chartered accountants, tax consultants, and corporate finance managers\u003cbr\u003e• Investors and portfolio managers engaged in securities and property transactions\u003cbr\u003e• Law and commerce students preparing for professional taxation papers\u003cbr\u003e• Academicians and trainers specialising in direct tax law\u003cbr\u003e\u003cbr\u003eWhether used for professional advisory, corporate compliance, or academic preparation, this updated edition delivers a complete, authoritative, and practical understanding of capital gains taxation in India.\u003cbr\u003e\u003c\/span\u003e\u003cspan data-sheets-root=\"1\"\u003e\u003c\/span\u003e\u003c\/p\u003e","brand":"commerciallawpublishers","offers":[{"title":"Default Title","offer_id":43920044720267,"sku":null,"price":1836.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/capgains4kpixels.png?v=1756998853"},{"product_id":"guide-to-tax-deduction-at-source-tax-collection-at-source-including-advanced-tax-refunds","title":"Guide to Tax Deduction at Source \u0026 Tax Collection at Source","description":"\u003cp\u003e\u003cspan data-sheets-root=\"1\"\u003eThis edition of Guide to Tax Deduction at Source \u0026amp; Tax Collection at Source, authored by Dr. Girish Ahuja and Dr. Ravi Gupta, is fully updated as amended by the Finance Act, 2025 and serves as a comprehensive reference for professionals, corporate officers, academicians, and students dealing with TDS and TCS compliance.\u003cbr\u003e\u003cbr\u003eThe book presents the provisions relating to tax deduction and collection in a clear, structured, and practical manner, supported by illustrations, FAQs, and compliance checklists. It also includes guidance on advance tax refunds and comes with free software for TDS\/TCS compliance, making it both an academic and practical resource.\u003cbr\u003e\u003cbr\u003eThe content spans the full scope of TDS and TCS provisions, including:\u003cbr\u003e• Statutory framework of TDS and TCS under the Income Tax Act, 1961\u003cbr\u003e• Persons responsible for deduction\/collection and applicable thresholds\u003cbr\u003e• Rates of deduction and collection for various payments and transactions\u003cbr\u003e• Time of deduction\/collection and due dates for deposit\u003cbr\u003e• Preparation and filing of TDS\/TCS returns in electronic format\u003cbr\u003e• Provisions relating to advance tax refunds and interest calculations\u003cbr\u003e• Consequences of non-compliance, penalties, and prosecution\u003cbr\u003e• Special provisions for non-residents and cross-border payments\u003cbr\u003e• Procedures for obtaining lower or nil deduction certificates\u003cbr\u003e• Recent CBDT circulars, notifications, and judicial decisions on TDS\/TCS\u003cbr\u003e• Illustrations for computation and deduction under different scenarios\u003cbr\u003e• FAQs addressing practical doubts in compliance and interpretation\u003cbr\u003e• Ready-reference tables for rates, due dates, and penalty provisions\u003cbr\u003e\u003cbr\u003eThis edition is particularly suitable for:\u003cbr\u003e• Chartered accountants, tax consultants, and corporate finance professionals\u003cbr\u003e• Payroll managers and accounts executives handling TDS compliance\u003cbr\u003e• Law and commerce students preparing for taxation papers in professional exams\u003cbr\u003e• Academicians and trainers specialising in direct tax compliance\u003cbr\u003e\u003cbr\u003eWhether used for professional practice, corporate compliance, or academic preparation, this updated edition delivers a complete, authoritative, and practical understanding of TDS and TCS provisions under Indian tax law.\u003cbr\u003e\u003c\/span\u003e\u003c\/p\u003e","brand":"commerciallawpublishers","offers":[{"title":"Default Title","offer_id":43920393666699,"sku":null,"price":2396.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/taxsource4k_1.png?v=1757008472"},{"product_id":"systematic-approach-to-gst-8th-edition","title":"Systematic Approach to GST","description":"\u003cp\u003eThis edition of \u003cem\u003eCommercial’s Systematic Approach to GST\u003c\/em\u003e, updated for Assessment Year 2026–2027 and published as the \u003cstrong\u003e51st Edition (January 2026)\u003c\/strong\u003e, serves as a comprehensive and authoritative guide for students preparing for professional examinations such as \u003cstrong\u003eCA Inter, CMA Inter, CS Executive\u003c\/strong\u003e, and other specialized commerce and taxation studies. Authored by \u003cstrong\u003eCA (Dr.) Girish Ahuja and Dr. Ravi Gupta\u003c\/strong\u003e, the book provides a structured and systematic presentation of the Goods and Services Tax framework in India, designed to help students clearly understand both the conceptual foundations and practical application of GST law.\u003c\/p\u003e\n\u003cp\u003eThe book presents GST in a logical and exam-oriented format, ensuring that readers develop a strong grasp of statutory provisions, procedural requirements, and problem-solving techniques relevant to professional examinations scheduled for \u003cstrong\u003eMay 2026, September 2026, and January 2027\u003c\/strong\u003e. The content has been carefully updated to reflect the latest amendments, notifications, and developments in GST law, ensuring alignment with current legislative and regulatory practices.\u003c\/p\u003e\n\u003cp\u003eThe coverage spans the complete scope of the Goods and Services Tax regime, including:\u003c\/p\u003e\n\u003cp\u003e• Introduction to GST and Constitutional Framework\u003cbr\u003e• Supply under GST – Meaning, Scope, and Classification\u003cbr\u003e• Levy and Collection of GST\u003cbr\u003e• Composition Scheme and Reverse Charge Mechanism\u003cbr\u003e• Time of Supply and Value of Supply\u003cbr\u003e• Input Tax Credit – Eligibility, Conditions, and Restrictions\u003cbr\u003e• Registration Procedures and Compliance Requirements\u003cbr\u003e• Tax Invoice, Credit Notes, Debit Notes, and Documentation\u003cbr\u003e• Accounts and Record Maintenance under GST\u003cbr\u003e• Payment of Tax, Electronic Ledgers, and Refund Mechanisms\u003cbr\u003e• Returns Filing and GST Compliance Procedures\u003cbr\u003e• Assessment, Audit, Inspection, Search, and Seizure Provisions\u003cbr\u003e• Demand, Recovery, Appeals, and Adjudication\u003cbr\u003e• Offences, Penalties, and Prosecution under GST\u003cbr\u003e• Integrated GST and Inter-State Supply Rules\u003cbr\u003e• Practical illustrations and examination-oriented problem solving\u003c\/p\u003e\n\u003cp\u003eThis edition is particularly suitable for:\u003c\/p\u003e\n\u003cp\u003e• \u003cstrong\u003eCA Inter, CMA Inter, and CS Executive students\u003c\/strong\u003e preparing for GST papers in professional examinations\u003cbr\u003e• \u003cstrong\u003eCommerce and taxation students\u003c\/strong\u003e seeking a systematic understanding of GST law\u003cbr\u003e• \u003cstrong\u003eChartered accountants, tax practitioners, and consultants\u003c\/strong\u003e requiring a practical reference for GST provisions\u003cbr\u003e• \u003cstrong\u003eAcademicians and trainers\u003c\/strong\u003e involved in professional commerce and taxation education\u003cbr\u003e• \u003cstrong\u003eProfessionals and compliance officers\u003c\/strong\u003e dealing with GST implementation and regulatory obligations\u003c\/p\u003e\n\u003cp\u003eWith its clear structure, updated legal framework, and examination-focused presentation, this edition of \u003cem\u003eCommercial’s Systematic Approach to GST\u003c\/em\u003e serves as a reliable and practical resource for mastering the Goods and Services Tax system for both academic preparation and professional application.\u003c\/p\u003e","brand":"commerciallawpublishers","offers":[{"title":"Default Title","offer_id":43921384112267,"sku":null,"price":556.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/GST3D.jpg?v=1772711545"},{"product_id":"systematic-approach-to-direct-indirect-taxation-containing-income-tax-gst-customs-as-per-new-syllabus-2023","title":"Systematic Approach To Direct \u0026 Indirect Taxation","description":"\u003cp\u003e\u003cspan data-sheets-root=\"1\"\u003eAs per New Syllabus 2023\u003cbr\u003eThis 24th edition of Systematic Approach to Direct \u0026amp; Indirect Taxation, authored by Dr. Girish Ahuja and Dr. Ravi Gupta, is designed as per the New Syllabus 2022 for CMA Intermediate and other specialised studies. 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Mittal, published by Commercial Law Publishers (India) Pvt. Ltd., provides a comprehensive and analytical examination of the newly proposed Income Tax Bill, 2025. 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Compiled and analysed by CA (Dr.) Girish Ahuja and Dr. Ravi Gupta, the book serves as a reliable reference for understanding the fiscal, taxation, and policy measures announced in the Budget.\u003c\/p\u003e\n\u003cp\u003eThe publication consolidates the Finance Bill provisions along with relevant notifications, making it easier to track amendments, new insertions, and revisions affecting direct and indirect taxation. It offers structured coverage of income tax proposals, GST rate and compliance changes, and customs duty modifications, ensuring alignment with the latest legislative and regulatory framework.\u003c\/p\u003e\n\u003cp\u003eDesigned for practical utility, this book is especially useful for chartered accountants, tax consultants, corporate professionals, lawyers, academicians, and students who require a clear and up-to-date understanding of Budget provisions and their implications. Whether used for professional practice, advisory work, compliance, or academic study, this 2026–27 edition delivers an accurate and consolidated view of the Union Budget with notifications as applicable for the year.\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":44269648150667,"sku":null,"price":956.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/budget3d.jpg?v=1770020690"},{"product_id":"a-compendium-of-issues-on-income-tax","title":"A Compendium of Issues on Income Tax","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eAuthored by Dr. Girish Ahuja and Dr. Ravi Gupta, this 14th Edition of A Compendium of Issues on Income Tax is a complete and authoritative guide to frequently asked questions on income-tax law and practice, updated as per the Finance Act, 2023. The set presents a meticulously curated collection of queries and answers, designed to resolve practical doubts and interpretative challenges faced by tax professionals, corporates, and academicians.\u003c\/span\u003e\u003cb\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe work is organized in a clear, issue-based format, making it easy for readers to navigate to relevant topics and quickly find practical solutions supported by statutory provisions and judicial precedents.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe content spans:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Detailed discussion on scope of total income and residential status\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Income classification under various heads – salaries, house property, business\/profession, capital gains, and other sources\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Treatment of deductions, exemptions, and rebates under the Income Tax Act\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Provisions on set-off and carry forward of losses\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Taxation of individuals, HUFs, partnership firms, LLPs, companies, and non-residents\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Issues relating to TDS, TCS, and advance tax compliance\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Penalties, prosecution, and assessment procedures\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Special provisions on international taxation, transfer pricing, and DTAA interpretations\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• FAQs on practical computation issues, procedural compliance, and dispute resolution\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Important CBDT circulars, notifications, and relevant extracts of law for instant reference\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis compendium is especially valuable for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered accountants, company secretaries, and tax consultants handling complex client queries\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Corporate tax managers ensuring compliance with the latest amendments\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Legal practitioners and litigators engaged in income-tax matters\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Students of CA, CS, CMA, and law courses requiring a reliable exam-oriented reference\u003c\/span\u003e\u003cb\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eWith its exhaustive coverage, clarity of explanations, and practical orientation, the 14th Edition continues to serve as a go-to reference for anyone seeking authoritative answers to income-tax questions in light of the latest legislative updates.\u003c\/span\u003e\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":44271050457227,"sku":null,"price":4799.2,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/Render_Mockup_4000_3000_2025-09-22_19.jpg?v=1758541118"},{"product_id":"income-tax-act-pocket-edition","title":"Income Tax Act, 1961 (Pocket Edition)","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 14th Edition (2025) – Pocket Edition of Income Tax Act, edited by Dr. Girish Ahuja and Dr. Ravi Gupta, incorporates all amendments introduced by the Finance Act, 2025 (Act 7 of 2025, dated 29-3-2025) along with relevant judicial decisions and CBDT circulars. Compact and portable, it serves as a convenient yet comprehensive legal reference for tax practitioners, students, and professionals on the go.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe book presents the complete statutory text of the Income Tax Act, 1961, as amended, arranged systematically for quick reference. Its handy format makes it ideal for carrying to classrooms, offices, courtrooms, and client meetings while still retaining the accuracy and completeness of the full-sized edition.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe content spans the full scope of the Income Tax Act, including:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Preliminary provisions, definitions, and scope of total income\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Residential status and tax incidence\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Heads of income – salaries, house property, business or profession, capital gains, and other sources\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Deductions under Chapter VI-A and incentives under special provisions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Provisions relating to set-off and carry forward of losses\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Clubbing of income, aggregation, and computation rules\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Taxation of individuals, HUFs, firms, LLPs, companies, and non-residents\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Special provisions for international taxation and transfer pricing\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Filing of returns, assessments, reassessments, and appeals\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Penalties, prosecutions, and recovery procedures\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• TDS\/TCS provisions and advance tax requirements\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Surcharge, cess, rebates, and exemptions applicable for FY 2025–26\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Relevant judicial decisions and CBDT circulars for practical interpretation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is particularly suitable for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered accountants, tax consultants, and advocates practising in taxation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Law and commerce students preparing for professional examinations\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Corporate tax managers ensuring compliance with the latest provisions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Academicians and researchers in taxation and fiscal policy\u003c\/span\u003e\u003cb\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e \u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eWhether used in academic preparation, professional practice, or fieldwork, this pocket edition delivers the full legislative authority of the Income Tax Act, 1961, in a compact and accessible form.\u003c\/span\u003e\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":44274697371787,"sku":null,"price":836.5,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/Render_Mockup_4000_3000_2025-09-22_10.jpg?v=1758536811"},{"product_id":"direct-taxes-law-practice-as-amended-by-finance-act-2025","title":"Direct Taxes Law \u0026 Practice As Amended by Finance Act, 2025","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 17th Edition (2025) of Direct Taxes – Law \u0026amp; Practice (Professional Edition) by Dr. Girish Ahuja and Dr. Ravi Gupta provides an in-depth and authoritative treatment of the law relating to direct taxes in India, including practical aspects of tax planning. Fully updated and amended by the Finance Act, 2025, it serves as a comprehensive reference for tax practitioners, academicians, corporate professionals, and students of advanced taxation.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe book presents direct tax provisions in a clear, systematic, and analytical manner, integrating statutory provisions, CBDT circulars, judicial decisions, and practical illustrations. Its professional edition format makes it an indispensable tool for advanced learning and day-to-day professional application.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe content spans the full scope of direct taxes, including:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Complete coverage of the Income Tax Act, 1961, as amended by the Finance Act, 2025\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Detailed discussion on computation of income under each head\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Provisions relating to deductions, exemptions, and incentives under special provisions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Taxation of individuals, HUFs, firms, LLPs, companies, and non-residents\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Provisions for set-off and carry forward of losses\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Minimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT)\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• International taxation, transfer pricing, and DTAA provisions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• TDS\/TCS, advance tax, interest, penalties, and recovery mechanisms\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Assessment, reassessment, appeals, revisions, and settlement provisions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Comprehensive tax planning strategies for various categories of taxpayers\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Capital gains tax planning and corporate restructuring provisions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Important CBDT circulars, notifications, and landmark judicial decisions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Ready-reference tables, charts, and compliance checklists for professional use\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is particularly suitable for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered accountants, tax consultants, and legal practitioners in taxation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Corporate finance managers and compliance officers\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Advanced students of CA, CS, CMA, and LLM (Taxation) courses\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Academicians and trainers specialising in taxation law and practice\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eWhether used for professional advisory, academic study, or corporate tax management, this updated edition delivers a complete, authoritative, and practical understanding of direct tax law and tax planning in India.\u003c\/span\u003e\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":44274804293771,"sku":null,"price":3436.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/Render_Mockup_4000_3000_2025-09-22_13.jpg?v=1758535289"},{"product_id":"income-tax-mini-ready-reckoner","title":"Income Tax Mini Ready Reckoner","description":"\u003cp\u003eThis 29th Edition of Income Tax Mini Ready Reckoner, updated for Tax Year 2026–2027 and prepared as per the Income Tax Act, 2025, is a practical and comprehensive reference guide designed for taxpayers, professionals, accountants, consultants seeking quick and reliable access to essential income tax provisions. Authored by CA. (Dr.) Girish Ahuja and assisted by CA. (Adv.) Rahul Agrawal, the book serves as an efficient handbook for day-to-day tax planning, compliance management, and statutory reference. Structured in a concise and user-friendly format, it combines critical tax law provisions with practical tools for easy understanding and immediate application. It is especially useful for professionals who require instant access to tax rates, deadlines, deduction planning, and procedural obligations during the financial year. The book incorporates extensive coverage of: • Compact reference to major provisions of the Income Tax Act, 2025 • Investment planner for tax-saving and financial planning decisions • Calendar of Direct Tax Obligations for timely compliance • Advance Tax schedules and payment guidance • TDS provisions, rates, and deduction responsibilities • Income Tax Tables for individuals and various entities • Tax slabs, surcharge, cess, and rebate structure for Tax Year 2026–2027 • Important due dates for returns, audits, and statutory filings • Quick guidance on deductions, exemptions, and rebates • Ready reckoner format for fast professional consultation and office use This edition is particularly suitable for: • Chartered accountants, tax consultants, and finance professionals • Salaried individuals and business taxpayers managing yearly tax planning • Corporate compliance officers handling tax timelines and deductions • Students of taxation, commerce, and professional courses • Legal and financial practitioners requiring a concise working reference Whether used in office practice, personal tax planning, or client advisory work, this updated edition provides a dependable and time-saving guide to income tax compliance and planning for Tax Year 2026–2027\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":44274849448075,"sku":null,"price":955.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/mini3d_57a4a9d2-192d-4b98-88d8-0d6306f90aef.jpg?v=1776939171"},{"product_id":"principles-of-taxation-law","title":"Principles of Taxation Law","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 2nd Reprint Edition (2025) of Principles of Taxation Law, authored by Dr. Girish Ahuja, Dr. Ravi Gupta, and CA Kriti Chawla, serves as a comprehensive and authoritative resource for LL.B. students across all Indian universities, as well as legal practitioners, academicians, and professionals engaged in taxation.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe book presents a well-structured and critical analysis of taxation law, supported by relevant judicial pronouncements from the Supreme Court and various High Courts. It balances theoretical understanding with practical application, making it a valuable aid for both academic study and professional reference.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe content spans the full scope of taxation law, including:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Exhaustive treatment of the principles, concepts, and provisions of taxation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Analysis of the different heads of income and computation of taxable income with illustrations\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Clear exposition of exemptions, deductions, set-off, and carry forward of losses\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Coverage of assessment procedures, appeals, revisions, penalties, and prosecutions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Special focus on GST provisions and their interplay with other taxation laws\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Discussions on constitutional aspects and legislative powers relating to taxation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Inclusion of landmark judgments for better conceptual clarity\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Illustrations, charts, and examples for easy comprehension\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is particularly suitable for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• LL.B. students preparing for university examinations\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Aspirants for judicial and competitive examinations requiring taxation knowledge\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Legal practitioners seeking a consolidated reference on taxation law\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered accountants, company secretaries, and cost accountants dealing with tax matters\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Academicians teaching taxation in law, commerce, and management courses\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eWhether used in classrooms, offices, or exam halls, this updated edition provides both academic depth and practical utility, making it a one-stop guide to the principles and application of taxation law in India.\u003c\/span\u003e\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":44275001655435,"sku":null,"price":636.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/Render_Mockup_4000_3000_2025-09-22_17.jpg?v=1758538200"},{"product_id":"professional-approach-to-direct-tax-laws-international-taxation-1","title":"Professional Approach to Direct Tax Laws \u0026 International Taxation","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 46th Edition (A.Y. 2024–2025) of Professional Approach to Direct Tax Laws and International Taxation by Dr. Girish Ahuja and Dr. Ravi Gupta is a comprehensive and authoritative resource for students and professionals preparing for CA\/CS Final, CMA Professional, and other advanced taxation courses, as well as for executives and consultants engaged in direct and international tax practice.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eMeticulously updated to incorporate all legislative changes, this edition covers the Income-tax Act, 1961, and relevant rules in light of the most recent Finance Act amendments, along with practical applications in the realm of international taxation. The book balances conceptual clarity with in-depth analysis, making it ideal for both academic study and professional reference.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eKey features include:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Complete coverage of the syllabus prescribed for CA\/CS\/CMA Final courses, as well as professional examinations\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• All relevant amendments for A.Y. 2024–2025 incorporated with illustrative explanations\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Exhaustive treatment of core topics such as Residential Status, Scope of Total Income, Heads of Income, Deductions, Set-off and Carry Forward of Losses, Assessment Procedures, and Appeals\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Detailed coverage of International Taxation, including Double Taxation Avoidance Agreements (DTAAs), Transfer Pricing Regulations, Equalisation Levy, and BEPS-related provisions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Numerous solved problems and illustrations for conceptual reinforcement\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Case law references and landmark judicial pronouncements to strengthen practical understanding\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Practical orientation for corporate tax planning, compliance, and advisory services\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is particularly useful for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• CA\/CS\/CMA Final aspirants preparing for May and November 2024 examinations under the New Syllabus 2023\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Tax consultants, practitioners, and in-house finance professionals dealing with corporate and international taxation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Academicians and trainers requiring a complete, updated reference work for teaching advanced taxation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eWhether used for examination preparation or as a ready reckoner for complex tax matters, this updated two-volume set ensures mastery over both domestic and international taxation for the A.Y. 2024–2025.\u003c\/span\u003e\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":44277475901579,"sku":null,"price":1836.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/Render_Mockup_4000_3000_2025-09-23.jpg?v=1758608362"},{"product_id":"systematic-approach-to-taxation-containing-income-tax-gst-ca-inter-1","title":"Systematic Approach to Taxation — Containing Income Tax \u0026 GST (CA Inter)","description":"\u003cp\u003eThis 51st edition of \u003cem\u003eSystematic Approach to Taxation\u003c\/em\u003e, updated for Assessment Year 2026–2027, 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 facilitate effective understanding and application of taxation laws.\u003c\/p\u003e\n\u003cp\u003eThe content comprehensively covers the principles, provisions, and procedures relating to Income Tax and GST, presented in a logical and student-friendly manner. 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The book is designed to make a complex subject easy to understand through clear language, systematic presentation, and extensive use of tabular and graphical explanations.\u003c\/p\u003e\n\u003cp\u003eThe content is developed with a strong practical orientation, supported by more than 500 illustrations, examples, and both practical and theoretical questions to help students clearly grasp and apply statutory provisions. Each chapter begins with a section-wise study, enabling a topic-wise and provision-wise understanding of the law, while the user-friendly, examination-oriented style enhances retention and performance in exams. The book fully reflects last-minute changes in law and is thoroughly updated to remain current and authoritative for the relevant assessment year.\u003c\/p\u003e\n\u003cp\u003eThis edition is applicable for the May 2026, September 2026, and January 2027 examinations and is especially useful for:\u003cbr\u003e• CA Intermediate students\u003cbr\u003e• CMA Intermediate students\u003cbr\u003e• CS Executive students\u003cbr\u003e• Candidates pursuing other specialised studies in taxation\u003cbr\u003e• Graduate and postgraduate students of universities and management institutes\u003c\/p\u003e\n\u003cp\u003eAuthored by CA (Dr.) Girish Ahuja and Dr. Ravi Gupta, the book draws on their extensive academic, professional, and practical experience in direct taxation. Published by Commercial Law Publishers (India) Pvt. 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