Concise Commentary on Income Tax & International Taxation

This 26th Edition (Vol. 1 & Vol. 2) of Concise Commentary on Income Tax & International Taxation by Dr. Girish Ahuja and Dr. Ravi Gupta, published by Commercial Law Publishers (India) Pvt. Ltd., provides a comprehensive and analytical commentary on the law relating to direct taxation, including tax planning, problem-solving, and case-law interpretation.

The work covers the Income Tax Act, 1961, as amended by the Finance Act, 2025, along with the latest judicial pronouncements, CBDT circulars, and notifications, making it an indispensable reference for assessment years 2025–2026 and 2026–2027.

Key features include:

• Section-wise commentary explaining statutory provisions in a lucid manner

• Detailed coverage of both domestic taxation and international taxation issues

• Incorporation of the latest amendments introduced by the Finance Act, 2025

• Practical tax planning tips and guidance on compliance requirements

• Comprehensive problems and solutions for academic and professional preparation

• Reference to landmark case laws with critical analysis

• Coverage of treaties, transfer pricing, and cross-border tax issues

• Useful annexures, charts, and tables for quick reference

This edition also offers a free e-book for convenient digital access.

An essential resource for:

• Chartered Accountants, tax practitioners, and legal professionals

• Corporate finance and tax departments

• Law and commerce students

• Policy makers and researchers in taxation law

With its blend of in-depth commentary, practical examples, and updated provisions, this two-volume set serves as a complete guide to mastering Indian and international tax laws.