{"product_id":"disallowance-expenses-book-2026-india-income-tax-guide","title":"Disallowance of Expenses Book 2026 India | Income Tax","description":"\u003ch2 data-section-id=\"1su6hlp\" data-start=\"452\" data-end=\"468\"\u003eOVERVIEW\u003c\/h2\u003e\n\u003cp data-start=\"470\" data-end=\"873\"\u003eThe \u003cstrong data-start=\"474\" data-end=\"518\"\u003eDisallowance of Expenses Book 2026 India\u003c\/strong\u003e by Ram Dutt Sharma is a comprehensive and practical guide to understanding disallowances under the \u003cem data-start=\"618\" data-end=\"640\"\u003eIncome Tax Act, 2025\u003c\/em\u003e, 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.\u003c\/p\u003e\n\u003cp data-start=\"875\" data-end=\"1301\"\u003eThis \u003cstrong data-start=\"880\" data-end=\"903\"\u003elatest edition 2026\u003c\/strong\u003e is an essential resource for tax professionals, advocates, and \u003cstrong data-start=\"967\" data-end=\"992\"\u003elaw students in India\u003c\/strong\u003e, offering clarity on complex tax provisions with practical insights and real-world applications. Designed as both a professional reference and a \u003cstrong data-start=\"1138\" data-end=\"1190\"\u003eguide for judiciary exam and tax law preparation\u003c\/strong\u003e, the book simplifies intricate statutory provisions through structured explanations and updated legal context.\u003c\/p\u003e\n\u003chr data-start=\"1303\" data-end=\"1306\"\u003e\n\u003ch2 data-section-id=\"1wpsju5\" data-start=\"1308\" data-end=\"1328\"\u003eKEY FEATURES\u003c\/h2\u003e\n\u003cul data-start=\"1330\" data-end=\"1923\"\u003e\n\u003cli data-section-id=\"omdu1t\" data-start=\"1330\" data-end=\"1385\"\u003eAuthored by renowned tax expert \u003cstrong data-start=\"1364\" data-end=\"1383\"\u003eRam Dutt Sharma\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"qssekc\" data-start=\"1386\" data-end=\"1462\"\u003eUpdated as per \u003cstrong data-start=\"1403\" data-end=\"1424\"\u003eFinance Act, 2026\u003c\/strong\u003e and Income Tax Act, 2025 provisions\u003c\/li\u003e\n\u003cli data-section-id=\"1ot5nys\" data-start=\"1463\" data-end=\"1527\"\u003ePublished by \u003cstrong data-start=\"1478\" data-end=\"1525\"\u003eCommercial Law Publishers (India) Pvt. Ltd.\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"906thj\" data-start=\"1528\" data-end=\"1596\"\u003eComprehensive coverage of \u003cstrong data-start=\"1556\" data-end=\"1594\"\u003edisallowance provisions in tax law\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"1b9ckfv\" data-start=\"1597\" data-end=\"1662\"\u003eFocus on practical application for assessments and litigation\u003c\/li\u003e\n\u003cli data-section-id=\"1svg8x9\" data-start=\"1663\" data-end=\"1734\"\u003eIdeal \u003cstrong data-start=\"1671\" data-end=\"1689\"\u003elaw book India\u003c\/strong\u003e for CA, CS, and judiciary exam preparation\u003c\/li\u003e\n\u003cli data-section-id=\"19et898\" data-start=\"1735\" data-end=\"1799\"\u003eIncludes detailed explanations of business expense treatment\u003c\/li\u003e\n\u003cli data-section-id=\"1jh2h4e\" data-start=\"1800\" data-end=\"1864\"\u003eStructured format for easy understanding and quick reference\u003c\/li\u003e\n\u003cli data-section-id=\"1lx5ced\" data-start=\"1865\" data-end=\"1923\"\u003eUseful for tax planning, compliance, and advisory work\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"1925\" data-end=\"1928\"\u003e\n\u003ch2 data-section-id=\"66qchz\" data-start=\"1930\" data-end=\"1959\"\u003eWHAT THIS BOOK COVERS\u003c\/h2\u003e\n\u003cul data-start=\"1961\" data-end=\"2536\"\u003e\n\u003cli data-section-id=\"1r1pv70\" data-start=\"1961\" data-end=\"2020\"\u003eDisallowance of expenses under the Income Tax Act, 2025\u003c\/li\u003e\n\u003cli data-section-id=\"138tl62\" data-start=\"2021\" data-end=\"2088\"\u003eSection-wise analysis of allowable vs disallowable expenditures\u003c\/li\u003e\n\u003cli data-section-id=\"fty7he\" data-start=\"2089\" data-end=\"2150\"\u003eProvisions relating to business and professional expenses\u003c\/li\u003e\n\u003cli data-section-id=\"1hjmzou\" data-start=\"2151\" data-end=\"2220\"\u003eDisallowance under specific sections (e.g., Section 37, 40, etc.)\u003c\/li\u003e\n\u003cli data-section-id=\"18615x1\" data-start=\"2221\" data-end=\"2267\"\u003eImpact of \u003cstrong data-start=\"2233\" data-end=\"2265\"\u003eFinance Act, 2026 amendments\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"ild2s7\" data-start=\"2268\" data-end=\"2323\"\u003eTax compliance, assessments, and litigation aspects\u003c\/li\u003e\n\u003cli data-section-id=\"12bvnq9\" data-start=\"2324\" data-end=\"2375\"\u003eCase law references and practical illustrations\u003c\/li\u003e\n\u003cli data-section-id=\"lgw01x\" data-start=\"2376\" data-end=\"2423\"\u003eTreatment of capital vs revenue expenditure\u003c\/li\u003e\n\u003cli data-section-id=\"zqs2m\" data-start=\"2424\" data-end=\"2478\"\u003eAnti-avoidance provisions and regulatory framework\u003c\/li\u003e\n\u003cli data-section-id=\"1g9l0d9\" data-start=\"2479\" data-end=\"2536\"\u003ePractical issues faced by taxpayers and professionals\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"2538\" data-end=\"2541\"\u003e\n\u003ch2 data-section-id=\"v4ykw4\" data-start=\"2543\" data-end=\"2565\"\u003eWHO SHOULD BUY\u003c\/h2\u003e\n\u003cul data-start=\"2567\" data-end=\"2837\"\u003e\n\u003cli data-section-id=\"s2lcpy\" data-start=\"2567\" data-end=\"2619\"\u003eChartered Accountants (CA) and tax professionals\u003c\/li\u003e\n\u003cli data-section-id=\"ck18cb\" data-start=\"2620\" data-end=\"2654\"\u003eCS, CMA, and commerce students\u003c\/li\u003e\n\u003cli data-section-id=\"1yhha9q\" data-start=\"2655\" data-end=\"2704\"\u003e\n\u003cstrong data-start=\"2657\" data-end=\"2682\"\u003eLaw students in India\u003c\/strong\u003e focusing on tax law\u003c\/li\u003e\n\u003cli data-section-id=\"11iv778\" data-start=\"2705\" data-end=\"2742\"\u003eAdvocates handling tax litigation\u003c\/li\u003e\n\u003cli data-section-id=\"136sljq\" data-start=\"2743\" data-end=\"2789\"\u003eJudiciary aspirants with taxation syllabus\u003c\/li\u003e\n\u003cli data-section-id=\"1ns4v33\" data-start=\"2790\" data-end=\"2837\"\u003eBusiness consultants and financial advisors\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"2839\" data-end=\"2842\"\u003e\n\u003ch2 data-section-id=\"1ni4qqt\" data-start=\"2844\" data-end=\"2877\"\u003eWHY THIS BOOK IS VALUABLE\u003c\/h2\u003e\n\u003cul data-start=\"2879\" data-end=\"3220\"\u003e\n\u003cli data-section-id=\"jsnxkb\" data-start=\"2879\" data-end=\"2927\"\u003eWritten by a highly respected tax law author\u003c\/li\u003e\n\u003cli data-section-id=\"137prcj\" data-start=\"2928\" data-end=\"2984\"\u003eCovers \u003cstrong data-start=\"2937\" data-end=\"2982\"\u003elatest amendments under Finance Act, 2026\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"170horg\" data-start=\"2985\" data-end=\"3043\"\u003eCombines \u003cstrong data-start=\"2996\" data-end=\"3041\"\u003etechnical tax law + practical application\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"3gagcq\" data-start=\"3044\" data-end=\"3108\"\u003eEssential \u003cstrong data-start=\"3056\" data-end=\"3106\"\u003eguide for judiciary exam and tax professionals\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"19z9eyw\" data-start=\"3109\" data-end=\"3163\"\u003eSimplified explanations for complex tax provisions\u003c\/li\u003e\n\u003cli data-section-id=\"134zgce\" data-start=\"3164\" data-end=\"3220\"\u003eTrusted publisher ensures high-quality legal content\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"3222\" data-end=\"3225\"\u003e\n\u003ch2 data-section-id=\"c4pjr7\" data-start=\"3227\" data-end=\"3251\"\u003ePRODUCT DETAILS\u003c\/h2\u003e\n\u003cul data-start=\"3253\" data-end=\"3501\"\u003e\n\u003cli data-section-id=\"1g27j6e\" data-start=\"3253\" data-end=\"3292\"\u003e\n\u003cstrong data-start=\"3255\" data-end=\"3265\"\u003eTitle:\u003c\/strong\u003e Disallowance of Expenses\u003c\/li\u003e\n\u003cli data-section-id=\"2cqo7g\" data-start=\"3293\" data-end=\"3324\"\u003e\n\u003cstrong data-start=\"3295\" data-end=\"3306\"\u003eAuthor:\u003c\/strong\u003e Ram Dutt Sharma\u003c\/li\u003e\n\u003cli data-section-id=\"1gayv2b\" data-start=\"3325\" data-end=\"3387\"\u003e\n\u003cstrong data-start=\"3327\" data-end=\"3341\"\u003ePublisher:\u003c\/strong\u003e Commercial Law Publishers (India) Pvt. Ltd.\u003c\/li\u003e\n\u003cli data-section-id=\"1gdb4z6\" data-start=\"3388\" data-end=\"3413\"\u003e\n\u003cstrong data-start=\"3390\" data-end=\"3403\"\u003eLanguage:\u003c\/strong\u003e English\u003c\/li\u003e\n\u003cli data-section-id=\"17za4r2\" data-start=\"3414\" data-end=\"3452\"\u003e\n\u003cstrong data-start=\"3416\" data-end=\"3428\"\u003eEdition:\u003c\/strong\u003e Latest Edition (2026)\u003c\/li\u003e\n\u003cli data-section-id=\"e0cblo\" data-start=\"3453\" data-end=\"3501\"\u003e\n\u003cstrong data-start=\"3455\" data-end=\"3466\"\u003eFormat:\u003c\/strong\u003e Paperback \/ Professional Edition\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"3503\" data-end=\"3506\"\u003e\n\u003ch2 data-section-id=\"14cn55b\" data-start=\"3508\" data-end=\"3525\"\u003eBENEFITS\u003c\/h2\u003e\n\u003cul data-start=\"3527\" data-end=\"3818\"\u003e\n\u003cli data-section-id=\"1dh0ire\" data-start=\"3527\" data-end=\"3586\"\u003eMaster \u003cstrong data-start=\"3536\" data-end=\"3584\"\u003edisallowance provisions under Indian tax law\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"10opuni\" data-start=\"3587\" data-end=\"3641\"\u003eEnhance accuracy in tax computation and compliance\u003c\/li\u003e\n\u003cli data-section-id=\"1dlg315\" data-start=\"3642\" data-end=\"3697\"\u003eImprove preparation for CA, CS, and judiciary exams\u003c\/li\u003e\n\u003cli data-section-id=\"158y659\" data-start=\"3698\" data-end=\"3757\"\u003eGain practical insights for tax litigation and advisory\u003c\/li\u003e\n\u003cli data-section-id=\"9gnbnq\" data-start=\"3758\" data-end=\"3818\"\u003eStay updated with \u003cstrong data-start=\"3778\" data-end=\"3816\"\u003elatest edition 2026 tax amendments\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"3820\" data-end=\"3823\"\u003e\n\u003ch2 data-section-id=\"1hqev2n\" data-start=\"3825\" data-end=\"3848\"\u003eCALL TO ACTION\u003c\/h2\u003e\n\u003cp data-start=\"3850\" data-end=\"4023\"\u003e📊 \u003cstrong data-start=\"3853\" data-end=\"3918\"\u003eEssential tax law resource – High demand among professionals!\u003c\/strong\u003e\u003cbr data-start=\"3918\" data-end=\"3921\"\u003eOrder now and get the \u003cstrong data-start=\"3943\" data-end=\"3966\"\u003ebest law book India\u003c\/strong\u003e for mastering disallowance of expenses under Income Tax.\u003c\/p\u003e","brand":"Lawpustak.com","offers":[{"title":"Default Title","offer_id":44968476999703,"sku":"DISALLOWANCE-OF-EXPENSES-COMMERCIAL","price":699.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0580\/7259\/6503\/files\/SoldByLawPustak_248x248px_-2026-04-10T161620.526.jpg?v=1775824692","url":"https:\/\/www.lawpustak.com\/products\/disallowance-expenses-book-2026-india-income-tax-guide","provider":"Lawpustak.com","version":"1.0","type":"link"}