{"product_id":"capital-gains-tax-law-and-practice-tg-suresh-oakbridge-edition-2024","title":"Capital Gains Tax - Law and Practice | TG Suresh | OAKBRIDGE | Edition 2024","description":"\u003ch1\u003e📘 \u003cstrong\u003eCapital Gains Tax – Law and Practice | T.G. Suresh | OAKBRIDGE | Edition 2024\u003c\/strong\u003e\n\u003c\/h1\u003e\n\u003cp\u003e\u003cem\u003eCapital Gains Tax – Law and Practice\u003c\/em\u003e by \u003cstrong\u003eT.G. Suresh\u003c\/strong\u003e is one of the most comprehensive and practical reference books on the taxation of \u003cstrong\u003eshort-term and long-term capital gains\u003c\/strong\u003e under \u003cstrong\u003eChapter IV(E) of the Income-tax Act, 1961\u003c\/strong\u003e. The book provides detailed analysis of capital gains provisions, judicial precedents, Finance Act amendments, exemptions, real estate transactions, securities transactions, business restructuring, and international taxation issues. The \u003cstrong\u003e7th Edition (2024)\u003c\/strong\u003e has been extensively revised to incorporate changes introduced by the \u003cstrong\u003eFinance (No. 2) Act, 2024\u003c\/strong\u003e, making it an indispensable resource for tax professionals, chartered accountants, advocates, judicial officers, and researchers. \u003c\/p\u003e\n\u003ch1\u003e⭐ \u003cstrong\u003eBest Overall\u003c\/strong\u003e\n\u003c\/h1\u003e\n\u003chr\u003e\n\u003cp\u003e🏢 \u003cstrong\u003ePublisher:\u003c\/strong\u003e OAKBRIDGE Publishing\u003cbr\u003e✍️ \u003cstrong\u003eAuthor:\u003c\/strong\u003e T.G. Suresh\u003cbr\u003e📚 \u003cstrong\u003eCategory:\u003c\/strong\u003e Income Tax | Capital Gains Taxation | Direct Taxes | Tax Practice | Tax Litigation | Financial Law\u003c\/p\u003e\n\u003chr\u003e\n\u003ch1\u003e🚀 \u003cstrong\u003eWhy This Book is Important\u003c\/strong\u003e\n\u003c\/h1\u003e\n\u003cp\u003e👉 One powerful idea:\u003c\/p\u003e\n\u003cp\u003e📌 \u003cstrong\u003e“Effective capital gains tax planning requires a clear understanding of statutory provisions, judicial interpretation, exemptions, and evolving tax reforms.”\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e👉 This book provides:\u003c\/p\u003e\n\u003cp\u003e✔️ Comprehensive understanding of capital gains taxation\u003cbr\u003e✔️ Detailed coverage of Finance (No. 2) Act, 2024 amendments\u003cbr\u003e✔️ Analysis of landmark judicial decisions\u003cbr\u003e✔️ Practical illustrations and real-life tax scenarios\u003cbr\u003e✔️ Guidance on tax planning and litigation issues\u003c\/p\u003e\n\u003cp\u003e📌 \u003cem\u003e“Tax compliance + statutory interpretation + judicial guidance + practical application + strategic planning = effective capital gains taxation management”\u003c\/em\u003e\u003c\/p\u003e\n\u003chr\u003e\n\u003ch1\u003e📖 \u003cstrong\u003e Description (Capital Gains Tax + Income Tax Law + Tax Planning + Tax Litigation Handbook)\u003c\/strong\u003e\n\u003c\/h1\u003e\n\u003chr\u003e\n\u003ch2\u003e🔹 \u003cstrong\u003e1. Comprehensive Coverage of Capital Gains Taxation (Core Feature 🔥)\u003c\/strong\u003e\n\u003c\/h2\u003e\n\u003cp\u003e✔️ Covers major themes including:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003eShort-Term Capital Gains (STCG)\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eLong-Term Capital Gains (LTCG)\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eCapital Assets\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eTransfer of Capital Assets\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eComputation of Capital Gains\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eTaxability Framework\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e✔️ Provides a systematic understanding of capital gains taxation under the Income-tax Act, 1961.\u003c\/p\u003e\n\u003cp\u003e👉 Builds:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003eStrong conceptual foundation in capital gains law and practice.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eCapital gains taxation remains one of the most important and frequently litigated areas of direct taxation.\u003c\/p\u003e\n\u003chr\u003e\n\u003ch2\u003e🔹 \u003cstrong\u003e2. Finance (No. 2) Act, 2024 Amendments Understanding\u003c\/strong\u003e\n\u003c\/h2\u003e\n\u003cp\u003e✔️ Includes discussion regarding:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003eLatest Capital Gains Tax Reforms\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eAmended Tax Rates\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eNew Compliance Frameworks\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eRevised Tax Treatment\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eLegislative Updates\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003ePractical Implications\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e✔️ Thoroughly updated with amendments introduced by the Finance (No. 2) Act, 2024 and supported with illustrations. \u003c\/p\u003e\n\u003cp\u003eUnderstanding legislative amendments is critical for accurate tax planning and compliance.\u003c\/p\u003e\n\u003chr\u003e\n\u003ch2\u003e🔹 \u003cstrong\u003e3. Shares, Securities \u0026amp; Financial Assets Utility\u003c\/strong\u003e\n\u003c\/h2\u003e\n\u003cp\u003e✔️ Covers:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003eEquity Shares\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eSecurities Transactions\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eMutual Funds\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eListed Securities\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eMarket Instruments\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eInvestment Transactions\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e✔️ Useful for investors, tax practitioners, and financial advisors dealing with securities taxation. \u003c\/p\u003e\n\u003cp\u003eFinancial markets increasingly require sophisticated understanding of capital gains tax implications.\u003c\/p\u003e\n\u003chr\u003e\n\u003ch2\u003e🔹 \u003cstrong\u003e4. Real Estate \u0026amp; Property Transactions Perspective\u003c\/strong\u003e\n\u003c\/h2\u003e\n\u003cp\u003e✔️ Helps improve awareness regarding:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003eSale of Immovable Property\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eJoint Development Agreements (JDA)\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eProperty Transfers\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eCost of Acquisition\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eIndexed Cost Concepts\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eReal Estate Tax Planning\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e✔️ Extensively covers real estate transactions and related capital gains issues. \u003c\/p\u003e\n\u003cp\u003eReal estate continues to be one of the largest sources of capital gains taxation disputes.\u003c\/p\u003e\n\u003chr\u003e\n\u003ch2\u003e🔹 \u003cstrong\u003e5. Business Restructuring \u0026amp; Corporate Transactions Support\u003c\/strong\u003e\n\u003c\/h2\u003e\n\u003cp\u003e✔️ Includes understanding regarding:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003eMergers and Amalgamations\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eDemergers\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eCorporate Restructuring\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eShare Swaps\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eCapital Asset Transfers\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eBusiness Reorganizations\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e✔️ Useful for professionals advising on corporate restructuring transactions. \u003c\/p\u003e\n\u003cp\u003eCorporate restructuring frequently raises complex capital gains taxation issues.\u003c\/p\u003e\n\u003chr\u003e\n\u003ch2\u003e🔹 \u003cstrong\u003e6. International Taxation \u0026amp; Non-Resident Analysis\u003c\/strong\u003e\n\u003c\/h2\u003e\n\u003cp\u003e✔️ Covers:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003eCross-Border Transactions\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eNon-Resident Taxation\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eInternational Asset Transfers\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eForeign Investments\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eInternational Tax Implications\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eGlobal Capital Gains Issues\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e✔️ Useful for professionals handling international taxation matter. \u003c\/p\u003e\n\u003cp\u003eGlobalization has significantly increased the importance of international tax compliance.\u003c\/p\u003e\n\u003chr\u003e\n\u003ch2\u003e🔹 \u003cstrong\u003e7. Judicial Interpretation \u0026amp; Litigation Support\u003c\/strong\u003e\n\u003c\/h2\u003e\n\u003cp\u003e✔️ Covers:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003eSupreme Court Judgments\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eHigh Court Decisions\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eTribunal Rulings\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eLitigation Issues\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eControversial Provisions\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eJudicial Trends\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e✔️ Detailed analysis of judicial decisions helps practitioners navigate complex disputes. \u003c\/p\u003e\n\u003cp\u003eJudicial interpretation continues to shape the practical application of capital gains provisions.\u003c\/p\u003e\n\u003chr\u003e\n\u003ch2\u003e🔹 \u003cstrong\u003e8. Organized \u0026amp; Practical Presentation\u003c\/strong\u003e\n\u003c\/h2\u003e\n\u003cp\u003e✔️ Simple and lucid language\u003cbr\u003e✔️ Practical illustrations and examples\u003cbr\u003e✔️ Detailed statutory analysis\u003cbr\u003e✔️ Judicial precedent integration\u003cbr\u003e✔️ Practitioner-friendly approach\u003c\/p\u003e\n\u003cp\u003eThe book combines theoretical understanding with practical tax application. \u003c\/p\u003e\n\u003chr\u003e\n\u003ch2\u003e🔹 \u003cstrong\u003e9. Modern Tax Planning \u0026amp; Compliance Utility\u003c\/strong\u003e\n\u003c\/h2\u003e\n\u003cp\u003e✔️ Helps understand:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003eTax-efficient transactions\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eCapital gains computation\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eExemption provisions\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eCompliance requirements\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003eLitigation risk management\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e✔️ Useful for both compliance and advisory functions.\u003c\/p\u003e\n\u003cp\u003eProper tax planning can significantly improve compliance and reduce disputes.\u003c\/p\u003e\n\u003chr\u003e\n\u003ch2\u003e🔹 \u003cstrong\u003e10. Trusted OAKBRIDGE Tax Resource\u003c\/strong\u003e\n\u003c\/h2\u003e\n\u003cp\u003e✔️ Published by OAKBRIDGE Publishing\u003cbr\u003e✔️ Authored by leading tax expert T.G. Suresh\u003cbr\u003e✔️ Updated with latest legislative developments\u003cbr\u003e✔️ Valuable for professionals and advanced learners alike \u003c\/p\u003e\n\u003chr\u003e\n\u003ch1\u003e⭐ \u003cstrong\u003eWhy This Book is Highly Recommended\u003c\/strong\u003e\n\u003c\/h1\u003e\n\u003cp\u003e✔️ Excellent capital gains taxation reference\u003cbr\u003e✔️ Comprehensive Finance Act 2024 update coverage\u003cbr\u003e✔️ Strong practical and litigation-oriented approach\u003cbr\u003e✔️ Useful for tax professionals and researchers\u003cbr\u003e✔️ Trusted modern direct tax publication\u003c\/p\u003e\n\u003cp\u003e👉 \u003cem\u003eThis book is one of the most authoritative resources for understanding capital gains taxation under the Income-tax Act, 1961, including short-term and long-term capital gains, exemptions, real estate transactions, securities taxation, business restructuring, international taxation, judicial interpretation, tax planning strategies, compliance frameworks, and evolving legislative developments.\u003c\/em\u003e\u003c\/p\u003e\n\u003chr\u003e\n\u003ch1\u003e🧠 \u003cstrong\u003eSmart Reading Strategy\u003c\/strong\u003e\n\u003c\/h1\u003e\n\u003cp\u003e✔️ Begin with capital asset and transfer provisions\u003cbr\u003e✔️ Study computation mechanisms and exemption provisions carefully\u003cbr\u003e✔️ Focus on securities and real estate chapters thoroughly\u003cbr\u003e✔️ Revise landmark judicial decisions regularly\u003cbr\u003e✔️ Connect statutory provisions with practical illustrations\u003c\/p\u003e\n\u003cp\u003e👉 \u003cstrong\u003eGolden Rule:\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e📌 \u003cem\u003e“Successful capital gains tax practice requires balancing legal interpretation, practical compliance, and strategic tax planning.”\u003c\/em\u003e\u003c\/p\u003e\n\u003chr\u003e\n\u003ch1\u003e🎯 \u003cstrong\u003eFinal Verdict\u003c\/strong\u003e\n\u003c\/h1\u003e\n\u003cp\u003e✔️ One of the best books on capital gains taxation in India\u003cbr\u003e✔️ Strong practical and professional taxation support\u003cbr\u003e✔️ Excellent for chartered accountants, advocates, and tax consultants\u003cbr\u003e✔️ Highly recommended for understanding modern capital gains law and practice\u003c\/p\u003e\n\u003cp\u003e👉 A \u003cstrong\u003ecomplete capital gains taxation handbook featuring short-term and long-term capital gains provisions, Finance (No. 2) Act 2024 amendments, capital asset transfer rules, exemption frameworks, securities taxation, real estate transaction analysis, joint development agreement taxation, business restructuring implications, international taxation perspectives, non-resident tax issues, judicial interpretation, tax planning strategies, compliance mechanisms, litigation guidance, and advanced direct tax practice support for chartered accountants, tax consultants, advocates, judicial officers, academicians, researchers, and finance professionals.\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr\u003e\n\u003cp\u003eCapital Gains Tax Law and Practice\u003cbr\u003eTG Suresh Capital Gains Tax Book\u003cbr\u003eCapital Gains Tax Handbook India\u003cbr\u003eIncome Tax Capital Gains Guide\u003cbr\u003eCapital Gains Tax Commentary\u003cbr\u003eDirect Tax Reference Book\u003cbr\u003eCapital Gains Taxation India\u003cbr\u003eOAKBRIDGE Tax Book\u003cbr\u003eIncome Tax Practice Guide\u003cbr\u003eCapital Gains Law Handbook\u003c\/p\u003e\n\u003chr\u003e\n\u003cp\u003eBest capital gains tax books India\u003cbr\u003eCapital Gains Tax Law and Practice review\u003cbr\u003eBest books on capital gains taxation India\u003cbr\u003eFinance Act 2024 capital gains guide\u003cbr\u003eCapital gains tax planning handbook India\u003cbr\u003eReal estate capital gains taxation book\u003cbr\u003eSecurities taxation reference guide\u003cbr\u003eBest direct tax books for professionals\u003cbr\u003eCapital gains litigation handbook India\u003cbr\u003eAdvanced capital gains tax practice guide 📘💰🔥\u003c\/p\u003e\n\u003chr\u003e\n\u003cp\u003eLatest capital gains tax books India\u003cbr\u003eBest capital gains taxation reference book\u003cbr\u003eProfessional direct tax handbook India\u003cbr\u003eTop rated capital gains tax guide India\u003cbr\u003eAdvanced income tax practice reference\u003cbr\u003eHigh ranking taxation law books India\u003cbr\u003eBest books on real estate taxation India\u003cbr\u003eCapital gains and securities taxation handbook\u003cbr\u003eComplete direct tax and capital gains guide India\u003cbr\u003eModern capital gains tax law and practice reference book ⚖️📚💰🔥\u003c\/p\u003e","brand":"GenZbookcompany","offers":[{"title":"Default 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