{"product_id":"bharat-capital-gains-law-practice-litigation-2026-akash-gupta","title":"Bharat's Capital Gains Law Practice \u0026 Litigation Guide 2026 India","description":"\u003ch2 data-path-to-node=\"12\"\u003eOVERVIEW\u003c\/h2\u003e\n\u003cp data-path-to-node=\"13\"\u003e\u003cb data-path-to-node=\"13\" data-index-in-node=\"0\"\u003eBharat’s Capital Gains (Law, Practice \u0026amp; Litigation) Master Edition 2026\u003c\/b\u003e by CA. (Dr.) Akash Gupta is an authoritative and comprehensive guide designed specifically for tax practitioners, chartered accountants, legal advocates, and law students India. Based on the Income Tax Act, 2025 and updated as amended by \u003cb data-path-to-node=\"13\" data-index-in-node=\"310\"\u003eThe Finance Act, 2026\u003c\/b\u003e, this volume serves as an indispensable reference for navigating complex capital gains provisions, statutory interpretations, and procedural litigation.\u003c\/p\u003e\n\u003cp data-path-to-node=\"14\"\u003eThis latest edition 2026 offers deep insights into taxation book India concepts, bridging theoretical legal provisions with real-world practice. Whether you are preparing for high-stakes assessment proceedings or seeking an exhaustive guide for judiciary exam preparation and advanced taxation courses, this treatise provides structured guidance on tax planning, assessment defenses, and judicial precedents.\u003c\/p\u003e\n\u003cp data-path-to-node=\"15\"\u003eDesigned for clarity and quick reference, the book features structured decision-flowcharts, real-number illustrations, statutory section mappings, and ready-reckoners. It simplifies intricate statutory language into actionable insights, making it one of the best law book India choices for tax professionals and law students alike.\u003c\/p\u003e\n\u003ch2 data-path-to-node=\"17\"\u003eKEY FEATURES\u003c\/h2\u003e\n\u003cul data-path-to-node=\"18\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"18,0,0\"\u003e\u003cb data-path-to-node=\"18,0,0\" data-index-in-node=\"0\"\u003eAuthoritative Authorship:\u003c\/b\u003e Authored by eminent tax expert CA. (Dr.) Akash Gupta and published by Bharat Law House.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"18,1,0\"\u003e\u003cb data-path-to-node=\"18,1,0\" data-index-in-node=\"0\"\u003eUp-to-Date Legislation:\u003c\/b\u003e Fully updated based on the Income Tax Act, 2025 as amended by \u003cb data-path-to-node=\"18,1,0\" data-index-in-node=\"86\"\u003eThe Finance Act, 2026\u003c\/b\u003e.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"18,2,0\"\u003e\u003cb data-path-to-node=\"18,2,0\" data-index-in-node=\"0\"\u003eDurable Hardcover Format:\u003c\/b\u003e Bound in a premium, long-lasting \u003cb data-path-to-node=\"18,2,0\" data-index-in-node=\"59\"\u003eHardcover\u003c\/b\u003e designed for daily office and courtroom reference.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"18,3,0\"\u003e\u003cb data-path-to-node=\"18,3,0\" data-index-in-node=\"0\"\u003ePlain-Language Practical Guide:\u003c\/b\u003e Features a 12-page plain-language intro guide breaking down key statutory changes.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"18,4,0\"\u003e\u003cb data-path-to-node=\"18,4,0\" data-index-in-node=\"0\"\u003eVisual \u0026amp; Practical Learning:\u003c\/b\u003e Includes 30 decision-flowcharts and worked real-number practical illustrations.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"18,5,0\"\u003e\u003cb data-path-to-node=\"18,5,0\" data-index-in-node=\"0\"\u003eSection Mapping:\u003c\/b\u003e Traces every legacy 1961 Act section to its corresponding successor in the new statutory framework.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"18,6,0\"\u003e\u003cb data-path-to-node=\"18,6,0\" data-index-in-node=\"0\"\u003ePrecedent Analysis:\u003c\/b\u003e Comprehensive coverage of six decades of judicial precedents, confirming still good law.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"18,7,0\"\u003e\u003cb data-path-to-node=\"18,7,0\" data-index-in-node=\"0\"\u003eReady-Reckoners:\u003c\/b\u003e Contains 4 instant-reference ready-reckoners for swift tax calculations and statutory compliance.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 data-path-to-node=\"20\"\u003eWHAT THIS BOOK COVERS\u003c\/h2\u003e\n\u003cul data-path-to-node=\"21\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"21,0,0\"\u003e\u003cb data-path-to-node=\"21,0,0\" data-index-in-node=\"0\"\u003eIncome Tax Act, 2025 Provisions:\u003c\/b\u003e In-depth commentary on newly restructured capital gains statutory provisions.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"21,1,0\"\u003e\u003cb data-path-to-node=\"21,1,0\" data-index-in-node=\"0\"\u003eFinance Act, 2026 Amendments:\u003c\/b\u003e Comprehensive updates incorporating all recent legislative modifications and tax rate shifts.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"21,2,0\"\u003e\u003cb data-path-to-node=\"21,2,0\" data-index-in-node=\"0\"\u003eComprehensive Structure:\u003c\/b\u003e 26 structured chapters organized systematically across 8 distinct Parts.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"21,3,0\"\u003e\u003cb data-path-to-node=\"21,3,0\" data-index-in-node=\"0\"\u003eLitigation \u0026amp; Assessment Defense:\u003c\/b\u003e Strategic insights into identifying where Assessing Officers strike and building solid appeal defenses.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"21,4,0\"\u003e\u003cb data-path-to-node=\"21,4,0\" data-index-in-node=\"0\"\u003eLegacy to New Law Tracing:\u003c\/b\u003e Complete correlation tables mapping the Income-tax Act, 1961 provisions to 2025 successors.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"21,5,0\"\u003e\u003cb data-path-to-node=\"21,5,0\" data-index-in-node=\"0\"\u003eJudicial Precedents \u0026amp; Case Laws:\u003c\/b\u003e High Court and Supreme Court rulings evaluating long-term applicability under current law.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 data-path-to-node=\"23\"\u003eWHO SHOULD BUY\u003c\/h2\u003e\n\u003cul data-path-to-node=\"24\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"24,0,0\"\u003e\u003cb data-path-to-node=\"24,0,0\" data-index-in-node=\"0\"\u003eChartered Accountants \u0026amp; Tax Consultants\u003c\/b\u003e managing complex tax returns and capital gains structuring.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"24,1,0\"\u003e\u003cb data-path-to-node=\"24,1,0\" data-index-in-node=\"0\"\u003eAdvocates \u0026amp; Legal Practitioners\u003c\/b\u003e representing clients in tax litigation, appeals, and tribunal hearings.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"24,2,0\"\u003e\u003cb data-path-to-node=\"24,2,0\" data-index-in-node=\"0\"\u003eCA \/ CS \/ CMA Final Students\u003c\/b\u003e looking for advanced practical exposition of capital gains law.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"24,3,0\"\u003e\u003cb data-path-to-node=\"24,3,0\" data-index-in-node=\"0\"\u003eLaw Students India \u0026amp; Judiciary Aspirants\u003c\/b\u003e requiring an authoritative guide for judiciary exam and professional legal studies.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 data-path-to-node=\"26\"\u003eWHY THIS BOOK IS VALUABLE\u003c\/h2\u003e\n\u003cul data-path-to-node=\"27\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"27,0,0\"\u003e\u003cb data-path-to-node=\"27,0,0\" data-index-in-node=\"0\"\u003eMaster Edition 2026 Currency:\u003c\/b\u003e Incorporates the absolute latest tax law changes up to Finance Act 2026, ensuring complete compliance accuracy.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"27,1,0\"\u003e\u003cb data-path-to-node=\"27,1,0\" data-index-in-node=\"0\"\u003eLitigation-Focused Approach:\u003c\/b\u003e Helps professionals anticipate Assessing Officer stances and prepare airtight legal submissions.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"27,2,0\"\u003e\u003cb data-path-to-node=\"27,2,0\" data-index-in-node=\"0\"\u003eTime-Saving Visuals:\u003c\/b\u003e Decision flowcharts eliminate ambiguity in determining taxability and holding periods.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"27,3,0\"\u003e\u003cb data-path-to-node=\"27,3,0\" data-index-in-node=\"0\"\u003eTrusted Publisher:\u003c\/b\u003e Published by Bharat, a hallmark of authority and precision in Indian legal literature.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 data-path-to-node=\"29\"\u003ePRODUCT DETAILS\u003c\/h2\u003e\n\u003cul data-path-to-node=\"30\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"30,0,0\"\u003e\u003cb data-path-to-node=\"30,0,0\" data-index-in-node=\"0\"\u003eTitle:\u003c\/b\u003e Bharat’s Capital Gains (Law, Practice \u0026amp; Litigation) – Master Edition 2026\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"30,1,0\"\u003e\u003cb data-path-to-node=\"30,1,0\" data-index-in-node=\"0\"\u003eAuthor:\u003c\/b\u003e CA. (Dr.) Akash Gupta\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"30,2,0\"\u003e\u003cb data-path-to-node=\"30,2,0\" data-index-in-node=\"0\"\u003ePublisher:\u003c\/b\u003e Bharat Law House\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"30,3,0\"\u003e\u003cb data-path-to-node=\"30,3,0\" data-index-in-node=\"0\"\u003eLanguage:\u003c\/b\u003e English\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"30,4,0\"\u003e\u003cb data-path-to-node=\"30,4,0\" data-index-in-node=\"0\"\u003eEdition:\u003c\/b\u003e Master Edition 2026\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"30,5,0\"\u003e\u003cb data-path-to-node=\"30,5,0\" data-index-in-node=\"0\"\u003eFormat:\u003c\/b\u003e Hardcover\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 data-path-to-node=\"32\"\u003eBENEFITS\u003c\/h2\u003e\n\u003cul data-path-to-node=\"33\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"33,0,0\"\u003e\u003cb data-path-to-node=\"33,0,0\" data-index-in-node=\"0\"\u003eError-Free Tax Practice:\u003c\/b\u003e Mitigate non-compliance risks with updated 2026 tax provisions and ready-reckoners.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"33,1,0\"\u003e\u003cb data-path-to-node=\"33,1,0\" data-index-in-node=\"0\"\u003eStronger Courtroom \u0026amp; Appeal Arguments:\u003c\/b\u003e Utilize six decades of analyzed judicial precedents to reinforce client appeals.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"33,2,0\"\u003e\u003cb data-path-to-node=\"33,2,0\" data-index-in-node=\"0\"\u003eEnhanced Academic \u0026amp; Professional Mastery:\u003c\/b\u003e Gain thorough conceptual clarity invaluable for both professional practice and advanced legal\/tax examinations.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 data-path-to-node=\"35\"\u003eCALL TO ACTION\u003c\/h2\u003e\n\u003cp data-path-to-node=\"36\"\u003e\u003cb data-path-to-node=\"36\" data-index-in-node=\"0\"\u003eUpgrade your tax library with the latest edition 2026! High demand among tax professionals and advocates—order your copy today for fast delivery across India!\u003c\/b\u003e\u003c\/p\u003e","brand":"Lawpustak.com","offers":[{"title":"Default Title","offer_id":45316481417239,"sku":"CAPITAL-GAINS-BHARAT","price":1699.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0580\/7259\/6503\/files\/SoldByLawPustak_248x248px_-2026-07-20T125312.269.jpg?v=1784542905","url":"https:\/\/www.lawpustak.com\/products\/bharat-capital-gains-law-practice-litigation-2026-akash-gupta","provider":"Lawpustak.com","version":"1.0","type":"link"}