Concise Commentary on Income Tax with Tax Planning/Problems & Solutions, 18E


By Dr Girish Ahuja & Dr Ravi Gupta



The book has lucid commentary on Income Tax with Illustrations, duly updated with all the recent amendments. It is a comprehensive and critical study of law relating to income-tax. It also includes gist of relevant CBDT Circulars and Notifications. The author has given references to the latest important Supreme Court & High Court Judicial pronouncements with relevant paragraphs at relevant places. The main unique feature of the book is, that it provides very useful tips for tax planning.

The crux of every provision has been provided in a unique manner. At the end of every provision and illustration, a synopsis have been highlighted under a frame. The amendments made by the Finance Act, 2017 have been highlighted separately with the effective dates, at relevant places. A section-wise study with page and para referencing have been provided at the beginning of every chapter, which facilitates reader quick glance through. To facilitate easy and quick reference, a consolidated table of cases, section-wise referencer, list of rules and list of circulars referred to in the book have been provided.

Key Features

  • Lucid commentary on Income Tax with Illustrations and Examples
  • Incorporating all the latest amendments at the relevant places
  • Illustrations and Examples updated w.r.t. the Assessment Year 2018-19
  • Reference to important recent judicial decisions
  • Gist of CBDT circulars & notifications
  • Discussing more than 1600 recent case laws