CAPITAL GAINS (Law, Practice & Litigation) by CA. (Dr.) AKASH Gupta is a Practice book on Income Tax on Conferenza, priced at ₹2,245 (10% off MRP ₹2,495). Published by Bharat Law House. Order online with fast delivery across India.
- Price
- ₹2,245 · 10% off
- Course
- Practice
- Subject
- Income Tax
- Edition
- 1st
- Pages
- 1064
CAPITAL GAINS (Law, Practice & Litigation)
Bharat Law House
Book Specifications
- Edition1st
- Edition
- 1st
- Pages
- 1064
- Author
- CA. (Dr.) AKASH Gupta
About this book
A detailed guide to capital gains taxation under Indian income tax law. Covers chargeability, computation, special regimes, and reinvestment exemptions. For CA students and tax professionals seeking clarity on complex capital gains scenarios.
At a glance
| Edition | 1st |
| Pages | 1064 |
| Author | CA. (Dr.) AKASH Gupta |
What's inside
- Part I: Charging architecture — chargeability, capital assets, transfer definition, non-transfer transactions, taxability timing
- Part II: Computation engine — mode of computation, full value of consideration, cost of acquisition, improvement costs, transfer expenditure
- Part III: Special computation regimes — market linked debentures, mutual funds, unlisted bonds, slump sales, corporate transactions, business trust capital gains
- Part IV: Reinvestment exemptions — residential house exemptions, ₹10 crore cap provisions, section 86 trap
Who should buy this
- CA students in Practice course preparing for advanced income tax topics
- Tax professionals handling complex capital gains cases
- Those dealing with corporate transactions and restructuring
Publisher's description
Edition: 1st edn., 2026
ISBN: 978-81-69449-17-5
Pages: 1064
Author: CA. (Dr.) AKASH Gupta
PART I
THE CHARGING ARCHITECTURE
Chapter 1 Chargeability of Capital Gains
Chapter 2 Understanding Capital Asset
Chapter 3 What Constitutes 'Transfer'
Chapter 4 Transactions Not Regarded as Transfer
Chapter 5 Year of Taxability of Capital Gains
PART II
THE COMPUTATION ENGINE
Chapter 6 Mode of Computation of Capital Gains
Chapter 7 Full Value of Consideration
Chapter 8 Cost of Acquisition
Chapter 9 Cost of Improvement
Chapter 10 Expenditure on Transfer
PART III
SPECIAL COMPUTATION REGIMES
Chapter 11 Special Cases of Computation — Market Linked Debentures, Specified Mutual Funds, Unlisted Bonds and Slump Sale
Chapter 12 Capital Gains in Corporate & Complex Transactions —Liquidation, Buyback, Conversion and Indirect Transfers
Chapter 12A Business Trust Capital Gains
PART IV
REINVESTMENT EXEMPTIONS
Chapter 13 Capital Gains on the Residential House — Reinvestment Exemptions, the ₹10 Crore Cap and the Section 86 Trap &nbs
Frequently asked questions
What is CAPITAL GAINS (Law, Practice & Litigation)?+
A detailed guide to capital gains taxation under Indian income tax law. Covers chargeability, computation, special regimes, and reinvestment exemptions. For CA students and tax professionals seeking clarity on complex capital gains scenarios. At a glance Edition 1st Pages 1064 Au
Who is the author of CAPITAL GAINS (Law, Practice & Litigation)?+
CA. (Dr.) AKASH Gupta (Bharat Law House).
How much does CAPITAL GAINS (Law, Practice & Litigation) cost?+
CAPITAL GAINS (Law, Practice & Litigation) is available for ₹2245 (MRP ₹2495) on Conferenza, with fast delivery.
Which exam is CAPITAL GAINS (Law, Practice & Litigation) for?+
Practice — Income Tax.
Which edition of CAPITAL GAINS (Law, Practice & Litigation) is this, and is it the latest?+
This listing is the 1st. Editions are revised for the latest syllabus and amendments — the current edition and its full details are shown on this page.
Is CAPITAL GAINS (Law, Practice & Litigation) good for self-study of Income Tax?+
CAPITAL GAINS (Law, Practice & Litigation) is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. CAPITAL GAINS (Law, Practice & Litigation) by CA. (Dr.) AKASH Gupta is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is CAPITAL GAINS (Law, Practice & Litigation) available as a free PDF download?+
CAPITAL GAINS (Law, Practice & Litigation) is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.