Direct Tax Law & Practice by Dr. Girish Ahuja & Dr. Ravi Gupta – 17th Professional Edition 2025

Description

This book is prepared to cater to the needs of professionals to have a book helping them to understand the amendments made by the annual Finance Act in the right perspective. It is further enriched by ‘Important Recent Judicial Decisions’ and “GIST of CBDT Circulars and Government Notifications’.

The main features of this book are:

• It is user-friendly and provides information in a concise manner.

• It is a comprehensive and critical study of the law relating to income-tax.

• Even the last minute changes in the law have been incorporated in the book and it is, therefore, the latest and most upto-date book for the Assessment Years 2025-2026 & 2026-2027. The amendments made by the Finance Act, 2025 have been incorporated at appropriate places in the book. The Highlights of Amendments made by the Finance Act, 2025 have also been given.

• All important case-laws and circulars/notifications reported till date have been incorporated.