Disallowance of Expenses
Author: Ram Dutt Sharma
Year: 2026 Edition (As amended by Finance Act, 2026)
About the Book:
In tax practice, profit is not just about what you earn—it’s about what gets disallowed.
This book dives deep into one of the most litigated and misunderstood areas of direct taxation: disallowance of expenses. Structured with clarity and backed by statutory provisions, it explains when, why, and how expenses get disallowed under the Income Tax Act, 2025, along with corresponding provisions of the 1961 Act.
If you're advising clients, handling scrutiny, or preparing tax computations—this book is not optional. It’s defensive strategy in print.
Key Features:
- Comprehensive coverage of disallowance provisions under IT Act, 2025
- Cross-references with corresponding sections of IT Act, 1961
- Detailed discussion on TDS defaults, CSR expenses, capital vs revenue expenditure
- Covers key practical areas like Section 14A, business expenditure, and prohibited expenses
- Structured chapter-wise for quick navigation and application
- Useful for assessments, appeals, and advisory work
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Ideal For:
- Chartered Accountants
- Tax Practitioners & Consultants
- Advocates handling Tax Litigation
- Corporate Tax Teams
- Finance Professionals & Accountants
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