Capital gains (Law, Practice & Litigation)

by CA. (Dr.) AKash Garg

Bharat?	5
Preface	7
Why this book belongs on your desk - not your shelf	9
How to Use This Book	11
Detailed Contents	17
Table of Cases	53
Summary	59
Capital Gains (Income-tax Act, 2025) - Bare Act Extracts:Section-wise Page Index	71
List of Figures	75
Income-tax Act 1961 ↔ 2025 Capital Gains - Quick-Reference Mapping Table	77

Chapter 1 Chargeability of Capital Gains	3
Chapter 2 Understanding Capital Asset	37
Chapter 3 What Constitutes 'Transfer'	74
Chapter 4 Transactions Not Regarded as Transfer	98
Chapter 5 Year of Taxability of Capital Gains	135

Chapter 6 Mode of Computation of Capital Gains	168
Chapter 7 Full Value of Consideration	207
Chapter 8 Cost of Acquisition	242
Chapter 9 Cost of Improvement	304
Chapter 10 Expenditure on Transfer	331