Commercial’s Direct Taxes Manual (Set of 2 Volumes) By CA (Dr.) Girish Ahuja
Equip your practice with the ultimate statutory authority on India's new direct tax regime. Commercial's Direct Taxes Manual (Set of 2 Volumes) is an exhaustive, unadulterated legal reference edited by legendary tax expert CA (Dr.) Girish Ahuja and CA (Adv.) Rahul Agrawal.
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✔ Volume I (The Statute): Features the complete, updated text of the Income Tax Act, 2025, alongside Allied Acts FAQs.
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✔ Volume II (The Execution): Provides the highly operational Income Tax Rules, 2026, complete with the latest income tax forms, schemes, and procedural guidelines.
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✔ Total Compliance: The definitive desk reference for CAs, corporate compliance teams, and legal professionals handling assessments, TDS/TCS, and appeals.
Commercial’s Understanding of Provisions of Deemed Income by Ram Dutt Sharma
Master the complex legal fictions that turn undisclosed financial transactions into massive tax liabilities. Commercial's Understanding of Provisions of Deemed Income (1st Edition, 2026) is a highly focused reference manual authored by former Income Tax Officer Ram Dutt Sharma.
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✔ The Finance Act 2026 Updates: Fully aligned with the Income Tax Act 2025, detailing the latest statutory treatments of income deemed to accrue or arise in India.
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✔ Unexplained Wealth: Deep, operational analysis of deemed income arising from unexplained cash, investments, expenditure, and assets (Sections 68, 69, 69A-D).
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✔ Insider Strategy: Written by a 35-year veteran of the Income Tax Department, providing unparalleled clarity for defending against scrutiny assessments and reassessments.
Commercial’s Income Tax Act, 2025 (Pocket) By Dr Girish Ahuja
For courtroom precision and examination exactness, you need the law exactly as enacted. Commercial’s Income Tax Act, 2025 (Pocket Edition 2026) presents the unadulterated bare text of India's direct tax law, meticulously edited by the legendary CA. (Dr.) Girish Ahuja.
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✔ Fully Amended for 2026: Integrates every amendment introduced by the Finance Act, 2026 (Act 4 of 2024, dated 30-03-2026).
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✔ Pure Bare Act: Presents the statutory text without commentary or interpretation, making it the perfect tool for precise legal referencing and academic examinations.
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✔ Complete Scope: Covers everything from the Five Heads of Income and Deductions to complex International Taxation, TDS/TCS, and updated surcharges/cess for FY 2026–27.
Commercial’s Search & Seizure as per Provisions of The Income Tax Act, 2025 by Ram Dutt Sharma
Navigate the most critical and procedurally sensitive area of tax enforcement with confidence. Commercial's Search & Seizure (5th Edition, 2026), authored by former Income Tax Officer Ram Dutt Sharma, is an authoritative guide to tax investigations under The Income Tax Act, 2025.
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✔ The Investigation Lifecycle: Covers the exact conditions for initiating a search, the powers of authorized officers, and the seizure of cash, jewellery, and digital records.
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✔ Post-Search Assessments: Deep analysis of the consequential assessment proceedings, reassessment implications, and the treatment of unexplained money/assets.
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✔ Insider Perspective: Written by a 35-year veteran of the Income Tax Investigation Wing, offering unparalleled insight into how the Department actually executes raids and structures penalties.
Commercial’s Disallowance of Expenses by Ram Dutt Sharma
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.
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✔ 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.
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✔ Compliance Traps Avoided: Master the rules around TDS-related disallowances, related-party payments, cash payment restrictions, and expenses relating to exempt income.
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✔ Insider Perspective: Written by a 35-year veteran of the Income Tax Department, offering unparalleled insight into how assessing officers actually interpret expenditure claims.