Taxation of Capital Gains By Dr Girish Ahuja Dr Ravi Gupta Price: Rs.2,295
This 22nd Edition (2025) of Taxation of Capital Gains by Dr. Girish Ahuja and Dr. Ravi Gupta is fully updated as amended by the Finance Act, 2025 and serves as a comprehensive reference for tax practitioners, corporate professionals, academicians, and students dealing with capital gains taxation under the Income Tax Act, 1961.
The book presents the law relating to capital gains in a clear, structured, and practical manner, integrating statutory provisions, judicial decisions, CBDT circulars, and illustrative examples. It also covers tax planning techniques to minimise capital gains tax liability within the framework of the law.
The content spans the full scope of capital gains taxation, including:
• Meaning and scope of ‘capital asset’ and ‘transfer’ under the Act
• Computation of capital gains – short-term and long-term
• Cost of acquisition, cost of improvement, and indexation provisions
• Determination of full value of consideration and deemed consideration
• Capital gains exemptions under sections 54, 54B, 54D, 54EC, 54F, and others
• Capital gains in special cases – slump sale, compulsory acquisition, conversion of assets, etc.
• Taxation of capital gains for non-residents, including under DTAA provisions
• Set-off and carry forward of capital losses
• Capital gains arising from equity shares, mutual funds, and securities transactions
• Impact of amendments introduced by the Finance Act, 2025
• CBDT circulars, notifications, and important judicial pronouncements
• Practical illustrations, case studies, and FAQs for better conceptual clarity
• Tax planning strategies to optimise capital gains liability
About the Author
Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce and was a position holder. He got his Ph.D. from Faculty of Management Studies, University of Delhi. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountants of India (ICAI) and was placed in the merit list of both Intermediate and Final Examinations of the Institute. He is a senior faculty member of Shri Ram College of Commerce (Delhi University) arid also visiting faculty member of the Institute of Chartered Accountants of India, Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a member of Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many companies and has a vast and rich experience in the field of finance and taxation.
Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes.
