π CAPITAL GAINS (Law & Practice)
With Illustrations & Judicial Precedents
Author: CA. Divakar Vijayasarathy
Category: Direct Tax | Capital Gains | Income Tax Law
Target Audience: Chartered Accountants, Tax Consultants, Income-tax Advocates, Corporate Tax Professionals, Wealth Advisors, CA/CS/CMA/Law Students
βοΈ Authoritative Guide on Capital Gains under Income-tax Law
Capital Gains (Law & Practice) by CA. Divakar Vijayasarathy is a comprehensive and practical treatise on the taxation of capital gains under the Income-tax Act, 1961, enriched with illustrations and judicial precedents for clear understanding and real-world application.
The book provides section-wise and issue-wise analysis of capital gains provisions, helping professionals navigate complex transactions, tax planning, assessments, and litigation with confidence.
β Key Features
β Detailed coverage of short-term & long-term capital gains
β Practical illustrations for easy understanding
β Extensive reference to judicial precedents
β Guidance on computation, exemptions & planning
β Analysis of recent amendments & case law developments
β Practitioner-friendly language and structured presentation
π Coverage Highlights
πΉ Meaning & scope of capital assets
πΉ Transfer, deemed transfer & exceptions
πΉ Computation of capital gains
πΉ Cost of acquisition & improvement
πΉ Indexation benefits
πΉ Exemptions under sections 54, 54F, 54EC, 54B, etc.
πΉ Capital gains on shares, securities, immovable property & business assets
πΉ Slump sale, conversion & re-characterisation issues
πΉ Litigation issues with landmark rulings
π― Ideal For
β Chartered Accountants & tax practitioners
β Income-tax advocates & litigators
β Corporate tax & advisory teams
β Wealth managers & investment advisors
β CA / CS / CMA / Law students
β Professionals handling high-value transactions
Capital Gains Tax Book, Capital Gains Law & Practice India, Capital Gains Income Tax Guide, CA Divakar Vijayasarathy Capital Gains, Capital Gains Case Law, Exemptions under Capital Gains, Taxation of Capital Assets
π§π« About the Author
CA. Divakar Vijayasarathy is a renowned chartered accountant and tax expert, known for his deep practical insights into direct taxation, capital gains, and complex tax transactions.
β Book Highlights
π Practical & litigation-oriented approach
βοΈ Supported by judicial precedents
π Clear illustrations & examples
π§ Simplifies complex capital gains issues
π Essential professional reference
π Final Recommendation
For professionals seeking clarity, accuracy, and practical solutions in capital gains taxation, this book is a must-have guide for tax planning, compliance, and litigation support.
π Highly recommended for serious income-tax practitioners and advisors.