Commercial's Concise Commentary on Income Tax & International Taxation With Tax Planning / Problems & Solutions for AY 2025-26 & 2026-27 (Set of 2 Volumes)
 

Commercial's Concise Commentary on Income Tax & International Taxation – 26th Edition, 2025 is a comprehensive, updated, and practical reference guide that offers detailed coverage of Indian Income Tax provisions along with International Taxation concepts. Tailored for Assessment Years 2025-26 and 2026-27, this authoritative 2-volume set blends legal analysis, planning insights, and solved problems to help readers master direct tax laws with ease.

Designed for tax professionals, CAs, lawyers, academicians, and students, the book features an exhaustive discussion on tax law provisions under the Income-tax Act, 1961, international treaties, and judicial interpretations, alongside advanced tax planning strategies and problem-solving techniques. This edition is aligned with the latest changes introduced by the Finance Act, 2025.

Key Features:

• 📚 2-Volume Comprehensive Set:

  • Volume 1: Covers the core provisions of the Indian Income Tax Act with in-depth legal commentary, updated sections, and real-world illustrations.

  • Volume 2: Focuses on International Taxation, tax treaties, Transfer Pricing, BEPS, and offers case studies and tax planning solutions.

• ⚖️ Updated as per Finance Act, 2025: Incorporates all amendments applicable for AY 2025-26 & AY 2026-27, including latest changes to slabs, surcharges, exemptions, and compliance requirements.

• 💡 Integrated Tax Planning Approach: Offers practical guidance on legal tax saving methods, financial structuring, deductions, and investment-linked planning for individuals and businesses.

• 🧾 Problem-Solution Format: Includes numerous solved examples, practical case studies, and expert commentary, making complex provisions easy to understand and apply.

• 🌐 International Taxation Simplified: Covers:

  • Double Taxation Avoidance Agreements (DTAA)

  • Transfer Pricing principles

  • Permanent Establishment (PE)

  • GAAR, MLI & OECD guidelines

  • Equalisation Levy and taxation of digital economy

• 🛠️ Useful for Multiple User Segments: Equally valuable for corporate tax professionals, tax advisors, consultants, CS, CMA, law students, and aspirants of CA Final and professional tax examinations.

Why This Book is a Must-Have:

• ✅ Legal Precision + Practical Utility: Combines statutory provisions, circulars, case laws, and real-life tax planning ideas in a user-friendly format.

• ✅ Effective for Tax Compliance & Advisory: Acts as a compliance-ready handbook for professionals advising on complex tax matters at both domestic and international levels.

• ✅ Exam-Oriented & Conceptual Clarity: An essential tool for aspirants preparing for CA, CS, CMA, LLB, and other competitive or professional tax exams.

• ✅ Trusted Brand – Commercial Publications: Backed by Commercial Law Publishers’ decades-long legacy in producing accurate and authoritative tax law content.

• ✅ Easy Navigation & Structured Layout: Reader-friendly arrangement of topics with highlighted provisions, summaries, and tables for quick reference and retention.

Commercial's Concise Commentary on Income Tax & International Taxation (26th Edition, 2025) is your definitive companion to decoding the intricacies of India’s tax regime. Whether you're a seasoned practitioner or a student of taxation, this book empowers you to make informed, compliant, and optimized tax decisions.