Publications
Taxation of Real Estate Developers & Joint Development Arrangements with Accounting Aspects
By Dr. Raj K. Agarwal & Dr. Rakesh Gupta.
‘Taxation of Real Estate Developers & Joint Development Arrangements with Accounting Aspects’ is an authoritative practitioner’s guide. The 9th Edition (2026) is the first to address the transition year of the Income-tax Act 2025, aligning each provision from the 1961 Act to its 2025 equivalent—useful for both pending and new assessments. Across 15 chapters, it comprehensively covers JDA taxation topics: CCM vs. PCM controversy, year of transfer, capital versus business asset classification, deeming provisions under ss. 50C/43CA/56(2)(x), section 45(5A)/67(14), affordable housing, agricultural land, and ‘on money’ search scenarios—with accounting standards (AS-7, AS-9, ICDS-III & IV, IFRS 15) fully integrated into the tax analysis. Supported by a judicial digest of SC, HC, and ITAT decisions up to 2025, with each paragraph indexed for litigation reference.
PUBLISHER
Law Relating to Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act 2015
By Dr. Raj K. Agarwal & Dr. Rakesh Gupta.
Law Relating to Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act 2015 is the most comprehensive commentary, fully updated for the Finance Act 2026. The book provides a section-by-section analysis of every provision of the Act, with considered opinions on over 200 critical interpretive issues. Each chapter reproduces the full statutory text alongside original Notes on Clauses, structured salient features, and significant issues framed as precise legal questions, making it both a quick reference guide and a source for prepared litigation arguments. The 5th Edition introduces the first complete commentary on the Foreign Assets of Small Taxpayers Disclosure Scheme 2026 (FAST-DS 2026) under Sections 130 to 144, and cross-references all income-tax provisions in dual form—citing both the Income-tax Act 1961 and the Income-tax Act 2025—ensuring the book remains fully current as India’s direct tax statutes evolve.
PUBLISHER
Taxation of Real Estate Developers & Joint Development Arrangements with Accounting Aspects
By Dr. Raj K. Agarwal & Dr. Rakesh Gupta.
This specialised treatise thoroughly addresses real estate taxation, especially in Joint Development Arrangements (JDAs). It covers newly introduced or revised provisions such as sections 45(5A), 50C, 43CA, 56(2)(x)(b), 23(5), and 80-IBA. It offers in-depth guidance on revenue recognition, capital gains, ICDS, accounting standards, judicial precedents, and practical case studies. With its structured approach and practical insights, the book serves as a one-stop reference for professionals, developers, landowners, tax officials, and academicians seeking clarity on complex real estate taxation. It clarifies intricate scenarios, from fundamental principles to advanced issues, making it indispensable for practitioners and researchers in this domain.
PUBLISHER
Law Relating to Search & Seizure
By Dr. Raj K. Agarwal & Dr. Rakesh Gupta.
This book provides an exhaustive commentary on search and seizure provisions under the Income-tax Act, 1961, emphasising the latest amendments and the new block assessment scheme effective 1st September 2024. It includes practical tools such as FAQs, checklists, model forms, and detailed discussions of landmark judgments from the Supreme Court, High Courts, and Tribunals. The book addresses contentious issues with balanced perspectives, offers comparative insights with international laws, and guides on constitutional validity and legal safeguards.
PUBLISHER
Law Relating to Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act 2015
By Dr. Raj K. Agarwal & Dr. Rakesh Gupta.
This book presents an up-to-date analysis of India’s Black Money Act, detailing disclosure obligations, assessments, penalties, and prosecution for undisclosed foreign income and assets. Amended by the Finance Act 2025, it offers practical insights, expert commentary, and in-depth guidance on valuation rules, appellate procedures, and complex compliance requirements. Authored by Dr Raj K. Agarwal & Dr Rakesh Gupta, the book is a critical resource for tax professionals, lawyers, finance executives, academicians, and individuals with foreign holdings. Its extensive references, forms, and illustrative scenarios help readers navigate legislation’s grey areas, ensuring clarity on compliance and litigation strategies.