THE BIGBOOKS
STORE

Bharat's Capital Gains (Law, Practice & Litigation) – Master Edition 2026 is a comprehensive professional reference focusing on one of the most important and technically demanding areas of Indian income-tax law – Capital Gains.

Capital gains taxation involves complex rules concerning the classification and transfer of capital assets, computation of gains, exemptions, deductions and the tax treatment of different types of transactions. The subject also frequently gives rise to disputes and litigation, making a practical understanding of both the law and judicial interpretation essential for tax professionals.

This Master Edition brings together the law, practical aspects and litigation perspective of capital gains taxation, making it a useful resource for professionals who need to analyse capital-gains transactions and advise taxpayers.

The book is particularly relevant for understanding the tax implications arising from the transfer of capital assets and the computation of taxable capital gains. It can assist professionals in examining transactions, applying relevant provisions and considering the litigation implications of disputed tax positions.

Key Features

• Comprehensive coverage of Capital Gains taxation
• Focuses on Law, Practice & Litigation
• Covers important principles relating to capital assets and their transfer
• Useful for understanding computation and taxability of capital gains
• Practical reference for professional tax advisory work
• Relevant for capital-gains related litigation and disputes
• Master Edition 2026
• Suitable for tax professionals and legal practitioners

Practical & Litigation Perspective

Capital gains matters often require more than a straightforward application of statutory provisions. The tax treatment of a transaction may depend upon the nature of the asset, manner of transfer, applicable exemptions and the interpretation of relevant provisions.

A dedicated reference covering law, practice and litigation can therefore help professionals approach capital-gains matters from both advisory and dispute-resolution perspectives.

The book is particularly useful when analysing complex transactions and evaluating potential tax implications before or during proceedings. It can also serve as a convenient reference while researching capital gains issues and preparing arguments in tax disputes.

Who Should Buy This Book?

Bharat's Capital Gains (Law, Practice & Litigation) – Master Edition 2026 is useful for:

• Chartered Accountants
• Tax consultants and practitioners
• Advocates and tax lawyers
• Company Secretaries
• Finance and accounting professionals
• Corporate tax teams
• Tax researchers
• Businesses and professionals dealing with capital-gains transactions

For professionals regularly handling income-tax advisory, assessment or litigation matters, this book can serve as a valuable reference for capital gains law, practical tax treatment and litigation-related issues.