Disallowance of Expenses Book 2026 India | Income Tax

OVERVIEW

The Disallowance of Expenses Book 2026 India by Ram Dutt Sharma is a comprehensive and practical guide to understanding disallowances under the Income Tax Act, 2025, as amended by the Finance Act, 2026. Published by Commercial Law Publishers (India) Pvt. Ltd., this authoritative work provides in-depth analysis of provisions governing allowable and disallowable business expenses in taxation law.

This latest edition 2026 is an essential resource for tax professionals, advocates, and law students in India, offering clarity on complex tax provisions with practical insights and real-world applications. Designed as both a professional reference and a guide for judiciary exam and tax law preparation, the book simplifies intricate statutory provisions through structured explanations and updated legal context.

KEY FEATURES

• Authored by renowned tax expert Ram Dutt Sharma
• Updated as per Finance Act, 2026 and Income Tax Act, 2025 provisions
• Published by Commercial Law Publishers (India) Pvt. Ltd.
• Comprehensive coverage of disallowance provisions in tax law
• Focus on practical application for assessments and litigation
• Ideal law book India for CA, CS, and judiciary exam preparation
• Includes detailed explanations of business expense treatment
• Structured format for easy understanding and quick reference
• Useful for tax planning, compliance, and advisory work

WHAT THIS BOOK COVERS

• Disallowance of expenses under the Income Tax Act, 2025
• Section-wise analysis of allowable vs disallowable expenditures
• Provisions relating to business and professional expenses
• Disallowance under specific sections (e.g., Section 37, 40, etc.)
• Impact of Finance Act, 2026 amendments
• Tax compliance, assessments, and litigation aspects
• Case law references and practical illustrations
• Treatment of capital vs revenue expenditure
• Anti-avoidance provisions and regulatory framework
• Practical issues faced by taxpayers and professionals

WHO SHOULD BUY

• Chartered Accountants (CA) and tax professionals
• CS, CMA, and commerce students
• Law students in India focusing on tax law
• Advocates handling tax litigation
• Judiciary aspirants with taxation syllabus
• Business consultants and financial advisors

WHY THIS BOOK IS VALUABLE

• Written by a highly respected tax law author
• Covers latest amendments under Finance Act, 2026
• Combines technical tax law + practical application
• Essential guide for judiciary exam and tax professionals
• Simplified explanations for complex tax provisions
• Trusted publisher ensures high-quality legal content

PRODUCT DETAILS

• Title: Disallowance of Expenses
• Author: Ram Dutt Sharma
• Publisher: Commercial Law Publishers (India) Pvt. Ltd.
• Language: English
• Edition: Latest Edition (2026)
• Format: Paperback / Professional Edition

BENEFITS

• Master disallowance provisions under Indian tax law
• Enhance accuracy in tax computation and compliance
• Improve preparation for CA, CS, and judiciary exams
• Gain practical insights for tax litigation and advisory
• Stay updated with latest edition 2026 tax amendments

CALL TO ACTION

📊 Essential tax law resource – High demand among professionals!
Order now and get the best law book India for mastering disallowance of expenses under Income Tax.