Our Publications
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.
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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.
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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.