Disallowance of Expenses

Stop bleeding capital through easily avoidable tax disallowances. Commercial's Disallowance of Expenses, authored by former Income Tax Officer Ram Dutt Sharma, is a hyper-focused compliance manual updated with the amendments of The Finance Act, 2026.

• ✔ The Income Tax Act 2025: Provides a structured, up-to-date treatment of exactly which business and professional expenditures are deductible and which are liable to be struck down.

• ✔ Compliance Traps Avoided: Master the rules around TDS-related disallowances, related-party payments, cash payment restrictions, and expenses relating to exempt income.

• ✔ Insider Perspective: Written by a 35-year veteran of the Income Tax Department, offering unparalleled insight into how assessing officers actually interpret expenditure claims.