house property

It was only for the good of his subjects that he

38

M.K. GUPTA TAX CLASSESPH: 9212011367/ 9811429230

www.mkguptacaclasses.come-mail id: [email protected] INTRODUCTION (DIRECT TAX / INDIRECT TAX) 29-30 COMPUTATION OF TOTAL INCOME AND TAX LIABILITY 31-88 TAXABILITY OF GIFT 89-101 ADVANCE PAYMENT OF TAX 102-117 RESIDENTIAL STATUS & SCOPE OF TOTAL INCOME 118-164 INCOME UNDER THE HEAD HOUSE PROPERTY 165-235 DEDUCTION FROM GROSS TOTAL INCOME 236-304 Including

EXAMINATION QUESTIONS

CA. R.N. JALAN

CA IPCC

MAY-2013/NOV-2013 P.Y. 2012-13

A.Y. 2013-14F. A. 2012

`200/-SYLLABUS

IPCC

Paper 4: Taxation

(One paper Three hours 100 Marks)

Level of Knowledge: Working knowledge

Objectives: (a) To gain knowledge of the provisions of Income-tax law relating to the topics mentioned in the contents below and

(b) To gain ability to solve simple problems concerning assessees with the status of Individual; and covering the areas mentioned in the contents below.

Contents:Part I: Income-tax (50 Marks)

1. Important definitions in the Income-tax Act, 1961

2. Basis of charge; Rates of taxes applicable for different types of assessees

3. Concepts of previous year and assessment year

4. Residential status and scope of total income; Income deemed to be received / deemed to accrue or arise in India

5. Incomes which do not form part of total income

6. Heads of income and the provisions governing computation of income under different heads

7. Income of other persons included in assessees total income

8. Aggregation of income; Set-off or carry forward and set-off of losses

9. Deductions from gross total income

10. Computation of total income and tax payable; Rebates and reliefs

11. Provisions concerning advance tax and tax deducted at source

12. Provisions for filing of return of income.

Part II: Service Tax (25 Marks) and VAT (25 Marks)

Objective: To gain knowledge of the provisions of service tax as mentioned below and basic concepts of Value added tax (VAT) in India.

Service Tax (25 Marks)

Contents:

1. Service tax Concepts and general principles

2. Charge of service tax and taxable services

3. Valuation of taxable services

4. Payment of service tax and filing of returns

Individual services covered in the syllabus

(i) Consulting Engineer Section 65(105)(g)

(ii) Mandap Keeper Section 65(105)(m)

(iii) Practicing Chartered Accountants Services Section 65(105)(s)

(iv) Scientific and Technical Consultancy Section 65(105)(za)

(v) Commercial Training or Coaching Section 65(105)(zzc)

(vi) Technical Testing and Analysis Section 65(105)(zzh)

(vii) Business Exhibition Section 65(105)(zzo)

(viii) Information Technology Software Section 65(105)(zzzze)

VAT (25 Marks)

5. VAT Concepts and general Principles

6. Calculation of VAT Liability including input Tax Credits

7. Small Dealers and Composition Scheme

8. VAT Procedures.

Note: If new legislations are enacted in place of the existing legislations the syllabus will accordingly include the corresponding provisions of such new legislations in the place of the existing legislations with effect from the date to be notified by the Institute.

Students shall not be examined with reference to any particular State VAT Law.

M.K. GUPTA CA CLASSES IS NOW NO.1 IN CA-CPT ALSO AND THE CLASSES ARE BEING TAKEN BY NEHA JALAN AND VAIBHAV JALAN, DAUGHTER AND SON IN LAW OF M.K. GUPTA SIR

CA CPT RESULT 2011

S. No.NameRoll No.MarksPercentage

1ANUSHMA JINDAL21371818090

2DEEPANSH GUPTA21369917889

3ANKIT BANSAL (1)21163417788.5

4NEERAV SINGHAL21284917788.5

5ANKUR DHAMIJA21305417286

6SHIVANGI GOYAL21177217286

7NAVNEET SARAF21316917185.5

8RADHIKA MANGLA21380717185.5

9ROHAN MAAKAN21055817185.5

10AASHISH GOEL (2)21374816984.5

11ENAKSHI GUPTA21286516884

12TUSHAR JAIN21180716884

13AMAN DUGGAL21302616783.5

14SARTHAK KATHURIA21377616783.5

15HARSHIT GUPTA21358616683

16LAVI CHANANA20218616683

17NISHA TOMAR21287416582.5

18RISHABH HASIJA21268116582.5

19SANYAM GOEL21235016582.5

20NEHA BANSAL (1)20275316482

21AYUSH GOEL21162116381.5

22SHREYA GUPTA21356416381.5

23SHUBHAM GOYAL21332116381.5

24SHRENUJ JALAN20147416281

25MUKESH MADAAN21152916180.5

26AAKASH KALRA20139716180.5

27ANUJ AGGARWAL20237416180.5

28HETAL20248616180.5

29ANKIT AGGARWAL (1)21337016080

30KARAN GARG21356515979.5

31PRIYANKA SACHDEVA 21187115979.5


32SAGAR PUNSHI20928715979.5

33ARUSHI GUPTA21245815879

34DIKSHA GARG21298215879

35ADEEP MEHROTRA20128515879

36POOJA GUPTA20925515879

37AMAN SHRIDHAR21178015778.5

38ANSHU KARNANI21222315778.5

39RISHABH GUPTA (2)21285815778.5

40SURBHI GUPTA (1)21182715778.5

41GOVIND RAI GARG21232115778.5

42NANCY AGGARWAL21370515778.5

43ROHIT KUMAR MITTAL21291115778.5

44DEEPAK MISHRA20193515778.5

45AKSHIT MONGA21247815577.5

46ASHNEET SINGH BANWAIT21231315577.5

47GOURAV GUPTA21371215577.5

48ANMOL TELTIA21361415376.5

49CHINMAY JAISINGHANI21252815376.5

50DEVYANI MOHTA21170815376.5

51AAYUSH DHAMIJA21305715276

52PRIYANKA KATARIA21283815276

53SHRIYANSH PARAKH21255615276

54RAGHAV GUPTA20117915276

55MOHIT GUPTA20210415276

56ANCHIT JAIN 21224015175.5

57KRISHAN GOYAL21199515175.5

58MOHIT GHAI21233915175.5

59PAYAL AGGARWAL (2)20137915175.5

60VASHVI JAIN20247615175.5

61ABHISHEK JAIN (2)21296415075

62ADITYA BANSAL21258615075

63NIDHI AGGARWAL21235414974.5

64SHIVANGI KUMRA23046414974.5

65TRIPTI JAIN21248714974.5


66AAKRITI CHAUHAN20190714974.5

67PARSHANT BANSAL21225414874

68SHIVANI GARG21230114874

69VARUN VOHRA20289014874

70SAURABH CHHABRA21024214874

71JYOTI AGGARWAL21209114773.5

72SAGAR GOEL21272614773.5

73ROHIT GUPTA20225214773.5

74NISHA21206714673

75NISHANT GARG21317814673

76PARIDHI JAJODIA21255414673

77AKANKSHA GUPTA21195614673

78DHAVAL KHANNA20151914673

79NIKHIL DHINGRA20254614673

80NEHA MITTAL21300614572.5

81PRASHANT SINGH20265014572.5

82VISHAL AGGARWAL20808414572.5

83INAKSHI KOHLI21338614472

84ISHANI GUPTA21201314472

85ABHINAV MAAKAN21379414472

86NISCHAY AGGARWAL20213614472

87HUNNY MUNJAL20474514472

88VAIBHAV MARWAH21356214371.5

89NAVISHA CHOUDHARY21182414371.5

90KRITI SOOD20174814371.5

91ALISHA SHARMA20253414371.5

92AAYUSH JAIN21304614271

93AKSHAY KAPOOR21348414271

94GARIMA BANSAL21365414271

95MADHUR SHARDA21171914271

96SWATI MONGIA21334114271

97RAJU KUMAR20128714271

98ADITYA GARG21309314170.5

99ANISH GUPTA21361914170.5

100HIMANSHU UTREJA21247114170.5

Feedback About CA CPT Classes

(from parents of students and also from students)Father of Shaleen Pandya

Respected Sir/Madam

I recall a very important saying MOTIVATION CAN MOVE MOUNTAINS. I believe that your classes not only helped the students to get high marks but helped even to those who were Doubtful to adopt Chartered Accountancy as a profession and making them clear in ONE ATTEMPT. The real effort, motivation and dedication lies there.

My child Shaleen was otherwise a sincere boy but was in need of exactly this type of motivation which was provided by your institute.

The major methods which I appreciated are

Showing motivational movies of successful leaders.

Conducting Sunday tests exactly in CPT Examination like atmosphere thus preparing students for the final exam.

Mixing study with entertainment and enjoyment.

Evenly distribution of course in entire period, instead of being slow in the beginning and fast in the end.

Closing my pen, I once again thank both of you for educating students with utmost sincerity, determination, hard work and commitment and making them successful in CA CPT.

Wishing you all the best in all your endeavour in future too.

Mr. Bhola Nath Chauhan & Mrs. Savita Chauhan [Parents of Aakriti]Firstly Congratulations for your highly radiant result. Neha Mam & Vaibhav Sir, you are the best teacher and by your hard work and efforts, my daughter, Aakriti Chauhan, easily able to complete the first stage of CA course. You both have fulfilled your all commitments which you have made at the time of registration to your institute. You have completed more than 20,000 questions by which my child was able to increase her speed helped her to clear her CPT with full confidence.

Mr. Rajeev Mehta [Parents of Jagrit Mehta]Thanks to M.K.GUPTA CLASSES for making our child JAGRIT MEHTA more confident, competent and sincere towards his studies. Because of your sincere efforts and guidance, he was able to come out with flying colours. Thanking you a lot and Best wishes for your good future.

FROM: Mrs. Kavita & Mr. Neeraj Kohli [Parents of Gunjan Kohli]M.K.GUPTA INSTITUTE is considered as one of the most reputed Institutes which provide a strong platform to the students who have the goal to become CA. We strongly believe that this learning Centre played a crucial role in making GUNJAN achieves her goals by helping her in every possible way.. The Institute has a team of excellent professionals who have been very compassionate and understanding. They have made her feel like she have opted for one to one training course program as they provided full attention to every student even in such a huge class. The evaluation of a student is considered to be the prime focus of this Institute, as the test were organized on weekly basis and the outcome of which were projected to us thereafter, and parents were also informed before a considerable amount of time so that they can keep an eye on their child so that they can make them devote maximum time on studies.

The time that she spent in this institute is always intriguing as even in regular class continuous appraisals in the form of rewards were given to students on the basis of their performance plus the ambience created in the institute is very comfortable for the students to concentrate in their studies.

MAY THIS SUCCESS INCREASES DAY BY DAY FOR YOU INSTUTE..

THANKS FOR EVERYTHING

Parents of Rimi Das MK GUPTA Institute is an eminent institute for preparation of CA exams. It has laid down a strong foundation stone for my daughter. She is no longer scared of studying CA. The way Vaibhav Sir and Neha Mam teach student is praise worthy. Story telling sessions by Neha Mam were really encouraging for my daughter. She has gained a lot more in addition to apt knowledge. Both Neha Mam and Vaibhav Sir are awesome teacher. We feel proud that our daughter studied at MK GUPTA Institute.

Suman Bansal (Mother of Prerna Bansal)Dear Neha Mam and Vaibhav Sir, my daughter Prerna Bansal have a dream of becoming a CA but before coming to your Institute, she was little bit afraid, but you gave her such a platform that now she is 100% sure for her IPCC and FINAL. I want that Vaibhav Sir and Neha Mam, you live happy always and keep encouraging, motivating and promoting the students like this way GOD BLESS AND THANK YOU

Mr. Ajay Rawat [Parents of Nishchint Rawat]Dear Sir, with great pride, I can say that your guidance and motivations helped my son to clear his CPT exam and now he knows what he wants to do in his life. I really appreciate the methodology adopted by your Institute in imparting CPT coaching to your students.

Mr. Rajender Gupta & Mrs. Sangeeta Gupta [Parents of Shruti Gupta]M.K.GUPTA INSTITUTE has laid down a strong foundation stone for my daughter. The way you teach students is praise worthy. You combine encouragement, motivation and discipline perfectly. I really liked that you conducted tests weekly exactly in CPT Examination like atmosphere thus preparing students for the final exam. I really wish your Institute all the best in your entire endeavour in future too.

Parents of Deepti Gupta

Respected Mr. Vaibhav Jalan and Mrs. Neha Jalan, with your immense efforts, my daughter has easily cleared her CPT Exam even she was from Science Stream. Your teaching pattern is so creative that students without taking any tension can clear the exam.

Mr. R.B.GUPTA & Mrs. Ritu Gupta [Parents of Ashish Gupta]M.K.GUPTA Classes is an excellent centre for preparation for CPT. We think, just to attend the classes in M.K.GUPTA CLASSES is a guarantee to success.

Mother of Swati

Respected Mr. & Mrs. Jalan,

I am Swatis mother and just wanted to bring to your attention that not only me but even my whole big family are very satisfied with your classes. You both put in a lot of efforts with Swati and I have noticed a huge change in my daughter which I attribute mainly to you both Mr. & Mrs. Jalan and you both have changed the negative thoughts into positive thoughts by all means i.e. either by classes, presentation, lectures, etc. Whenever we were worried about anything related to Swati or her study, you both had given an open attitude fill with confidence and support. You both perfectly combine encouragement, discipline and a sense of curiosity in her.

At last not the least you are one of those silent workers who works round the clock with such a large base of people and still be smiling and courteous as ever.

Mr. V.K.KHOSLA & Mrs. SAROJ KHOSLA [Parents of Geetika Khosla]We strongly believe that M.K.GUPTA Classes had served and will continue to serve as a partner in our daughters professional career path and always committed for providing an unmatchable quality of education in the field of Chartered Accountancy.

Parents of Karan Chhabra

When we sent our child to M.K.GUPTA CA CLASSES, we were not very much sure of our decision but as time flow and the training went on, we realized the potential being put in by the staff of this Institute. The way they educate and groom their students is something that could hardly be seen in any other Institute. We are extremely thankful to each member of the teaching faculty of M.K.GUPTA CA CLASSES for imbibing values in our child and giving him professional guidance.

Anushma JindalVaibhav Sir & Neha Mam are awesome teachers ! The way they teach, nothing seems tough. The best part of their teaching are the test series which help to throw light on our weak areas and definitely the cash prizes and chocolates! Mam & Sir are the role models for me and inspire me to work hard and be good human being at the same time. The atmosphere in the class was always friendly yet disciplined. The administration & the staff is also good. The time I spent here was remarkable and unforgettable. I will always remember my CPT journey. Thank you Mam ! Thank you Sir ! for your immense support, guidance, love and blessings!Aakash KalraM.K.GUPTA CLASSES is not only a coaching centre for me but a second home where loving teachers showed me the right path to fulfill my dreams. Within this short span, I have become a big fan for their tireless efforts, love, confidence and conviviality, who inspired me to achieve the milestones in CPT. I will never forget when they patted my back when I excelled, they landed helping hand whenever I tumbled, they provided me the inner strength to keep going on, they aroused my confidence to tread the ways new & unknown, like a friend they stood by me all the time, like a mentor they acquainted me with right & wrong. I shall never be able to pay for their sincere efforts, unmatchable guidance and support. They are just like my parents. With sincere thanks, I wish a good luck for this institution and who so ever is a part of it. A good luck to all.

Pooja GuptaFirst of all, I would like to thank Vaibhav Sir and Neha Mam for the guidance, support and encouragement without which it would have not been possible for me to achieve such milestone. The study material provided by them was in itself so exhaustive that you do not need to think about any other book. The spiritual / Inspirational video footage not only motivated us or boosted our morale but also inspired us to be a good human being in our life. Vaibhav Sir and Neha Mam are really superb. They are the best teachers I have ever had. Thank a Bunch!

HetalDear Vaibhav Sir & Neha Mam,

I really respect you a lot!! Your way of teaching is awesome. You made us understand each and every concept clear and very well. Your motivation through chocolates and cash prizes was brilliant. Frequent test series was really effective. It helped me to improve myself better and better to achieve my goal. Mam your Food for thought is unforgettable. Mam & Sir you have built a great confidence in me that I have cleared my CPT confidently. You both are inspiration for me and you look good together. I really loved to be a student of this Institute. Thanks a lot!!!

Lavi ChananaNeha Mam & Vaibhav Sir, Thank you sooooooo much. You are the bestest teacher ever. You are very hardworking and nicest teacher for CPT and always encourage us to do even more better. Your motivational ways like chocolates, cash prizes and Ranking system is the bestest thing. It creates competitive power among students and helpful in scoring better than last time. I feel that I am very lucky that I joined M.K.GUPTA CA CLASSES for my CPT preparation. Dear Mam & Sir, Hope you will get all the happiness in your life. Love you both. :-)

Vijender AggarwalNeha Mam & Vaibhav Sir are the two of the most dedicated persons I have ever met. Their style of teaching is absolutely perfect for a student who has just come out of 10 + 2. Both of them work extremely hard to help us shape our mind and attitude that is required to enter and be successful in a profession like CA. The best thing about the coaching is the WEEKLY ASSESSMENT TESTS conducted in the same manner as held by ICAI. The whole procedure is so systematically designed that the results are sent via SMS on the same day, thus providing us an opportunity to start overcoming our weakness immediately. Moreover, attractive cash prizes and other incentives create a healthy competitive environment in the class which helps us to fasten our speed and efficiency. I was surprised to see how wonderfully these people can combine studies with entertainment. Neha Mams Food for Thought is an amazing endeavour by her to improve us as a person and honestly, I have never come across better human beings like them in my entire life.

A message to all :

COME AND HAVE A TIME THAT YOU WILL CHERISH THROUGHT YOUR LIFE

Sakshi SalujaDear sir & mam, I successfully cleared my CPT and from the bottom of my heart, me & my parents really thank both of you. You really taught us well. All the MOCK TESTs and everyday assignments which seem to be a danger sign to me actually the real path of this journey because of which only I cleared my CPT. My overall experience here is so great that I cant even express in words. Everything I have experienced here, the happiness while studying, all the fun, I pray to GOD that may OUR INSTITUTE flourish like this always and every aspiring CA starts his journey from M.K.GUPTA CLASSES. Love you Maam & Sir

Nishchint RawatDear Sir and Madam, at the outset, I would like to thank both of you for helping me in achieving my first goal of clearing CPT Exam. Both of you not only encouraged us but also motivated us to reach our goal. It was really an enriching experience to study in M.K.GUPTA Classes, which made my concepts so clear and kept me focused throughout my preparation for CPT Exam.

Rinki GuptaM.K.GUPTA CA INSTITUTE is just awesome. You are the best. I am in love with this Institute. I completely feel its not just an Institute but a family & I dont want to be separated from this family.

Pallavi Jain

It was a nice experience. Story sessions were good. A bit of recreational sessions like quiz and puzzles were also worth appreciation. Chocolates used to encourage us a lot. Your management and administration was FANTASTIC.

Deepansh

Experience at MK GUPTA CLASSES was OUT OF THE WORLD.

Firstly, the Quality. Both Mam and Sir took care to clear each and every concept in optimum clarity, without us asking to. The speed of your teaching and the way of your teaching is perfectly optimized according to the length of the syllabus and time given.

Secondly, the level of your concern. You took each and every problem in a positive manner whether it was academic or personal. I was really touched by your counseling at various matters.

Thirdly, the words of wisdom you give us. Sir and Mam, more than what you taught us about CPT, I remember what you taught us about life. Short stories told by sir and Neha Mams Food for Thought were the great source of wisdom and inspiration.

These two months have been an enriching experience, I will remember it forever.

Sanya VijM.K.GUPTA CA CLASSES is a place which can change the words IMPOSSIBLE to I M POSSIBLE. This Institute has made me a better person both personally as well professionally. Neha Maam and Vaibhav Sir are two people who can bring drastic change in a person. I have cleared CPT because of their teaching and blessings. I have achieved success just because of Neha Mam and Vaibhav Sir who are like an inspiration. I truly owe my success and happiness to them. A HEARTFELT THANK YOU TO M.K.GUPTA CA CLASSES

Sonia GulatiSir and Mam, you are the best. I have never found teachers like you. Everyday of the class was a new day for me. Every morning, I was excited to come here and study. This was the first time in my life, when study attracted me and I love to study. All my Thanks goes to you Sir and Mam.

Sakshi

I am not buttering or exaggerating but both of you are doing an awesome job. You have knit everybody in a family and you teach us as our own children. You treat us like your own kids, teach us like our own parents so there is no chance of any mistake. You give us the best and I really hope if we could live up to your expectations.

You both are A TRUE SOURCE OF INSPIRATION. The best part about both of you is that you never complain about anything. You are very humble and polite. Each action, move, words of yours is a teaching in itself. You actually make us feel like we are a part of an ever-growing, never lasting family.

Naseem Ahmed Khan

Truly speaking I was very afraid of CA studies. But after I joined M.K.Gupta Classes, I have no fear about Accounts, Maths, law and economics. Their teaching style has made me confident. Teacher is one who burn himself but light the others.

I like their teaching style very much because each and every concept taught by them were very much clear to me and the way of teaching is also very nice. Their motivation time to time, brings a lot of changes in my academic performance and sincerity. I give full credit of my success to Vaibhav Sir and Neha mam.

Sumedha Rani Aggarwal

I had a nice and wonderful experience studying with such a large group of students. The students were really very good and actually I learnt a lot from their queries. Moreover the facilities provided in the class were also good. Separate water bottles were provided to each student, fully AC classes. Test series are very helpful. They are conducted very seriously and on the same CPT pattern which is not being done in any other institute. Your test series are actually fantastic. It was an awesome experience of two months and I am going to miss it a lot!!!!

Nikita Agarwal

Never seen such an Institute. Infact it is far better than our expectation. The slogan Not an Institute but a family has been really implied in a fantastic way. Its great that you take care of our needs. We refer this Institute as a FIVE STAR INSTITUTE in front of our friends.

Gurneet Kaur

The atmosphere at MK GUPTA CLASSES was very motivating. Definitely when you see so many meritorious students and excellent guidance under one roof, one is motivated to perform ones best.

The test series gave me an idea about the pattern of the main exam. It helped me a lot while tackling the main paper.

Rachit Arora

Never seen such teachers. Mam and Sir, you look great when you are standing together.

Everyday of the class was a new day for me. Every morning I was excited to come here and study. This was the first time in my life when study attracted me and I love to study..

All my thanks goes to you sir and mam..

Thanks a lot !!!!!!!

Karan ChhabraM.K.GUPTA CA CLASSES is an institution par excellence. Studying here is an altogether a different experience. Students here not only get academic guidance but also the training to face this whole world with full confidence. Teachers take special care to mould the minds of the students and channalize their talents. Skillful expertise of the teaching faculty promises to shape the future of the modern society. Mam, I will really miss your Food for Thought.

Lokesh Malhotra

M.K.GUPTA CA CLASSES have been very influential in reshaping my focus towards education. They dont preach us to be a bookworms. Instead they understand that children, today, need everything, from guidance and motivation to amusement and entertainment. Earlier, my focus was to cram the facts quickly before the exams and score good marks. But after I joined this institute, I realized the importance of understanding the concepts.

The teachers here are very sincere and hardworking that a true faith on their reflected path will enable you to succeed. The teaching style, the assignments given and the test series conducted are self sufficient for CPT preparation. And, the icing on the cake is the chocolates, prizes and the trophies which offer a lot of incentive to work hard.

Mahak SharmaSimply Superb. Never felt we are not at home. Sir and Mam were our parents who guided us the best.

Devyani Jain

Awesome experience. I really enjoyed these few months. I hadnt expected them to be so good.

Perfect class timings with best brains studying in it. Above all both the teachers were energetic and full of life always, with good humour and encouraging nature, humble, friendly and confident. Simply the best.

Ajay Keswani

Sir and Mam you are the best. I have never found teachers like you. They way you deal with the students is great. You are the one who give your 100%. You always taught us you have been teaching your younger brother and sister.

Prateek Bohra

The two and a half months teaching by vaibhav Sir and Neha mam proved to be very fruitful for me. Through my hard work and their teaching and guidance I was able to secure 141 in CPT and I was very satisfied with my marks.

Vaibhav Sir, is by far the best teacher I have encountered. His funny jokes, experiences and specially teaching law was all that inspired me.

Also the thorough professionalism of MK GUPTA CLASSES moved me to great extent. The test series and its result the same day was liked by my family too.

I would wish good luck to the entire MK GUPTA team and I hope they are able to produce future CAs in a huge numbers.!!

Sanjay Sharma

If I have passed out CPT exam, then its maximum credit goes to both of you. I think for success, four elements are necessary. These are Desire, Direction, Dedication and discipline. And we got all four of them from you.

Ayush Aggarwal

I feel that I was lucky that I joined MK Gupta Classes for CPT as within a very short duration I could complete my course of CPT with the expert coaching classes of Vaibhav Jalan Sir and Neha Mam. Their mock test really helped me and gave me the required confidence to appear in the CPT exam.

Naina and Charu

We really enjoyed my 2 months journey with you. You are so hard working and nice teachers.

Vaibhav sir, your way of teaching law by such a sweet sweet examples is too good. Truly in law class we enjoyed a lot. We didnt realized when we studied. You taught us so nicely and playfully.

And Neha Mam, your chocolate giving way was too cute and nice. The way you made us learn economics data was also very nice. Mam your way of giving moral, by story I liked the most. It was superb. In short I want to say mam and sir you are simply the best.

Swati JainI think all the classes were systematically planned & implemented and everything was taught in such a friendly and sincere manner that one can easily grab everything itself in class. I dont think so there is any need for improvement. While studying here I think one could feel the atmosphere of his home because here focus is given not only on study but apart from that one could easily learn with fun, enjoyment and enthusiasm. I think when I saw the CPT exam paper I felt most of the questions were typically same which were already discussed in class and mock test.Kumari Shikkha MishraThe uniqueness of this institute is that it changed a Loser into a Go-getter. Neha Mams confidence in me and Vaibhav Sirs command in his subject were the greatest inspiration for me. If you say that Teaching is neither a business nor a profession for us rather it is a passion for doing something good, great and unique in the field of teaching. You really mean it.

No institute could have celebrated the SUCCESS PARTY BEFORE RESULTS. I respect you Sir and Mam from the deepest core of my heart. Both of you are my Aim. SUCCESS ALONG WITH HUMBLENESS IS THE DEFINITION OF RESPECTED VAIBHAV SIR AND NEHA MAM.

Thank you so Much.GunjanSir and Mam, you are simply the best with full fledged knowledge on each aspect whether it may be personal matters of the student. Sir is best because he teaches us with full concepts. He never makes us mug up any aspects. Mam is also best because firstly her smile is good which takes away all our tension regarding studies and secondly she is really helpful & Mam your chocolates are the best prize for us. A suggestion to the institute is that please switch off AC even during summers because there are more ACs than required. Bacho ko cold ho jaata hai. Thank u Sir and Mam for all your help. EAST OR WEST M.K. GUPTA CLASSES ARE THE BEST.Kriti Gupta

I really enjoyed these two months and they are memorable. I got attracted to test series and the cash prizes. Thanks for being so frank with us and for providing a good exposure of CA profession.

Rishab SanchetiIts really a great pleasure to be with Vaibhav Sir & Neha Mam. They are simply the great teachers whom I ever met in my life. The best thing about Vaibhav sir is that he motivates the students in such a way that he/she cant think to do anything else except suggested by Sir. For Neha Mam it is her support and caliber which derives a student to focus on their studies. Both of them are not only good teachers but also they are great human beings. They work together in a group like parents for students and are doing a great job. So keep doing nice job. Carry on.Jyoti Anand

My personal experience with you was the best. Your follow up and administration was no doubt excellent. I liked your attitude towards students. Both of you always encouraged the students to give their best with proper support and guidance. I would like to thank you for providing us the best study material.

Navya Malhotra

It was indeed our pleasure that we got the opportunity to have ourself enrolled in M.K.GUPTA CLASSES. I can never ever forget in my life the moments spent here. The efforts of mam and sir were outstanding and Ill miss them always.

Shryans Jain

I am highly obliged to M.K.GUPTA CLASSES and dedicate my achievement to them. They focus on concepts rather than meaningless cramming. Vaibhav sir and Neha mam are best teachers for CA-CPT and M.K.GUPTA CLASSES is the best institute for CPT.

Deepika

I am a reserve person and do not talk much but my two personal meetings with you were an eye opener. Now I am seriously thinking about myself, my future and for the better and soon want it to become the Best. I am seriously very thankful to mam and sir for everything, building my morale, my confidence. Thank you very much. This change in my life, I am welcoming it with a smile and will try to focus on it. Thank you very much. Love you both!!!

Garima KhoslaAt M.K.GUPTA INSTITIUTE, the time I spent will be the Bestest part of my life. I really enjoyed and first time I get to know that study can be done with lots of Fun! Just wanna say that My CA CPT cleared with so much fun and with so much ease that can not be possible with any other Institute. I consider myself lucky to be a part of M.K.GUPTA INSTITUTE A Family !!!!Mohit KathpaliaThe overall experience was outstanding with Sir & Mam. Vaibhav Sir started us with the scratch and cleared our basic understanding of each topic. Neha mam is very supportive, especially story telling sessions and those videos which automatically built in us self confidence and self belief that we can do it. Yes, this is the place you can trust.

Manuj AggarwalMy father is a Chartered Accountant and he advised me to join M.K.GUPTA CA CLASSES AND I AM REALLY BLESSED TO FOLLOW HIS ADVICE. Due to expertise coaching and guidance, I managed to secure 80% marks in CPT. Notes provided by them were very precise and clear. Classes were very enjoyable and environment was great. Vaibhav Sir & Neha Mam were very understanding and way they taught us didnt allowed me to be ambiguous at any point of time. It was my pleasure to be a part of M.K.GUPTA CA CLASSES.

Abhishek JainMy experience with M.K.GUPTA CA CLASSES was tremendous. I learnt a lot and secured good marks just because of Neha Mam & Vaibhav Sir. The way of teaching here is different with frequent & systematic test series & motivations like chocolates & cheques helped us to solve more & more questions quickly. At last I want to thank Vaibhav Sir & Neha Mam for making CPT so much easier.

Pankaj AggarwalVaibhav Sir & Neha Mam are not only very good teachers but an awesome persons. They are very pure at heart and very dedicated teachers who inspires students to focus on their goals and excel in life. The most important thing which I liked the most was that they not only focus on bookish knowledge but also inculcate moral values in students so that they become good human being. Their values will always stay with me. Thank you for your guidance and support.

RaviDefinitely, Vaibhav Sir & Neha Mam are the best teacher for CA-CPT. Their knowledge & way to teach is absolutely unmatchable. Their conceptual knowledge about the subjects are outstanding. At M.K.GUPTA CA CLASSES, I felt very comfortable with my studies. No Doubt, Study becomes more interesting here. I am really happy that I became a part of this precious Institute. I thank you both because your efforts have made me able to score good marks in my CPT exam.

Niharika GuptaI would like to express my sincere thanks to Vaibhav Sir & Neha Mam for their efforts which resulted in my success in CPT exams. Without such wonderful teachers this achievement wouldnt have been possible. Regular tests & motivation helped us come out with flying colours in CPT exam.

Rohan KharbandaI would convey my heart full thanks to Vaibhav Sir & Neha Mam for their expert guidance. They taught us in such a manner as if we were having a play. Apart from their style of teaching, what suits most of us is that they relate the topic with day to day examples. Also they gave us an experience as to how we can become a CA with good qualities.

Navdeep Singh SethiWell, M.K.GUPTA CA CLASSES is not an ordinary Coaching Institute. It is a family consisting of Neha Mam, Vaibhav Sir, Santosh Bhaiya, many friends and a very helpful administration staff. They have very good motivation techniques by providing cash prizes, trophies and appreciation. The faculty never hesitates in helping any student with his doubts. I secured 150 and I dont have words to express the happiness which I saw on my proud parents face. In the end, I will miss you all. Love you sir and Mam.

Gunjan AgarwalIt was an honour for me to be a part of your Institute. Love, care & respect are the three things which makes your Institute unique.

Few lines for you Once I know you.. Often I miss you.. Always will I care for you.. Never will I forget you.. Bcoz I know I will never again gonna have a teacher like you.. Love you both.

FEEDBACK FROM STUDENTS OF CA-IPCC/PCC

1. VIJENDER AGGARWAL NOV-2010 (Roll No.174639) All India Topper in CA-IPCC A person who possesses such vast knowledge in the field of taxation, that we people can only dream of, is none other than M. K. Gupta Sir.

He possesses the rare ability to teach this procedural subject with utmost ease, enabling his students to grasp all the provisions without any confusion.

The quality of study material provided is such that a good study of it helped me score 92 marks. The variety and complexity of practical problems covered in the books are not available anywhere else.

One can find many places where taxation is being taught but it is hardly possible to find a better place where tax laws are combined with their practical applicability to ensure that all concepts are crystal clear.

Sir is extremely generous. Money-making doesnt appear to be his priority and it is clearly reflected in his classes, where the infrastructure and administration stands second to none and students are awarded handsome cash-prizes not only in classes but also in tests, which are regularly conducted.

Thanking Sir for all what he has done would be an insult since it was only his efforts that helped me reach this position. Sir, its your success. The relationship between us started in CPT only and continued in IPCC and I hope it will continue forever.2. PRACHI JAIN MAY-2010 (Roll No.66312)

All India Topper in CA-PCCM. K. Gupta Sir is an outstanding teacher. He is not only a good teacher but a good person by heart. His way of teaching is excellent. There are many provisions in tax but Sir repeats every provision atleast two times. This helps in understanding those provisions easily.

His books are very good. Everything from theory to PRACTICAL ILLUSTRATION, EXAMINATION QUESTIONS and BARE ACT is covered in his books. Sirs staff and management is also very good. Everything is handled in a systematic manner and on time. Overall it was a good experience.

Thanks Sir !! :-

3. SAHIL AGGARWAL NOV-2011 (Roll No.271741)

4th RANKThe material provided by the Sir in the class as well as in books is self sufficient for the exams. M.K. Gupta Sirs knowledge about the subject is excellent. Moreover, his down-to-earth nature make him the best tax teacher one could get.

4. MAYANK AGARWAL

JUNE-2009 (Roll No. 35586)

4th RANKSir has always been very motivating and his guidance has helped me to excel in the exams. Sir has an immense knowledge of the subject and has always been available to answer our queries. Thank you Sir!

5. SAHIL ARORA NOV-2011(Roll No.215712)

6th RANKMy opinion towards M.K. Gupta Sir is very good. His enthusiasm in class has amazed me a lot. There are many provisions in the subject but Sir repeats them atleast twice which is of immense help. Also, the explanation of topic with a relevant practical example clears all the queries. M.K. Gupta Sirs books along with notes cover easily the entire syllabus and the notes prove really helpful one day before the exam.

OVERALL A GREAT EXPERIENCE!

6. NIKETA SABOO

MAY-2011(Roll No.52328)

6th RANKI think M.K. Gupta Sir is an outstanding Teacher. He has excellent knowledge of the subject. With his skills and knowledge, he has made Tax subject very easy to understand and really interesting.

I would recommend every aspiring CA, to take guidance from Sir. It will really be helpful.

Thank you Sir, for guiding us throughout. It was a wonderful experience.

7. ANU GOEL

NOV-2011 (Roll No.288966)

7th RANKThe experience with M.K. Gupta Tax Classes was really amazing!! Sir is full of knowledge and experience. He repeats every provision and concept behind it in detail. I have personally never seen him in a hurry to finish the course. His very motive is to make sure the student understand the provisions fully! The book has large number of practical illustrations, which further helps to understand the subject! Thank you Sir!!!

8. MADHAV BANKA NOV-2011(Roll No.233313)

8th RANKM.K. Gupta Sir is one of the best teacher in my life and he is the best teacher of taxation in whole India. He has a vast knowledge in the field of taxation which helped me a lot to get such good marks and he inspired me to get rank. Because of him, I developed great interest in tax due to which I am going to choose my career in field of taxation. For this I am very thankful to the Sir.

9. RAJAT GUPTA

NOV-2011(Roll No.408691) 9th RANK I got 9th rank by scoring great marks in all six subject but the biggest credit for my achievement goes to M.K. Gupta Sir. His way of appreciating the students is excellent. Books given by M.K. Gupta Sir is so easy and understandable. In CA market M.K. Gupta Sir is the only name which helps the students in all areas whether in studies or in motivating the students. Thank you Sir.

10. NEVAID AGGARWAL NOV-2010(Roll No.178788)

10th RANK

My opinion towards Sir is very good. His enthusiasm in class amazed me a lot. His indepth knowledge of the subject along with detailed books was of immense help. He is by far the best tax teacher one can go for guidance.

11. RUCHIKA ARORA MAY-2008 (Roll No. 62449) 13th RANKM.K. Gupta Sir has vast knowledge about the subject and is every ready to help their students to touch the heights of their career. I owe a great deal of my success to Sir and this institute and considers myself to be fortunate of being the part of this institute.

M.K. GUPTA SIR ROCKS !!

12. ASHISH SABOO

JUNE-2009 (Roll No. 47977)

13th RANK

As a teacher, M.K. Gupta Sir is just like a sea of knowledge and you get each and every thing from very beginning to end from him. Sir is really a nice person. He gives each and everything to his student. Coaching is excellent and the book is complete. If a student read Sirs notebook + book and get Sirs knowledge he will sureshot get very good marks.

13. GARIMA MADAN MAY-2010 (Roll No.57619) 13th RANKNo one can replace M. K. Gupta Sir. His way of teaching is unique in this world. The environment of classrooms is well maintained. The facilities provided were upto the mark. There is no need to refer any other book if you are studying M. K. Gupta Sirs notes and study material. Be honest towards your studies and Sir will show you the way of success.

14. KESHAV GOEL NOV-2011 (Roll No.234597)

14th RANKA complete package. A good teacher with good teaching skills making you learn and practice a lot in the class itself. His notes are excellent both for the exams and future. He also provides a lot of knowledge for the other issues as well. Thank you Sir! Thanks a lot for your help and support.15. ADITI AGARWAL NOV-2011 (Roll No.298278)

15th RANKM.K. Gupta Sir is a great teacher having an exceptionally well knowledge about the subject. He teaches every concept in very detailed manners and the notes provided are sufficient for preparation during exam.

16. HARSH KUMAR GARG NOV-2011 (Roll No.207614) 15th RANKThe notes of M.K. Gupta Sir was very useful for my preparation. I give the credit of my success to Sir. Also, the study material and the motivational words of Sir was very useful.

17. SANDIP AGARWAL MAY-2010 (Roll No. 53610) 15th RANK

A man who has achieved all the levels of satisfaction and is here just to serve the society with his knowledge and aura. He is the man with the ability to produce rank holders with most ease. His book is more than enough for scoring heavily.

18. REEMA

NOV-2010 (Roll No.174999)

15th RANK

I think, M. K. Gupta Sir is one of the best teacher in Taxation. For me, taxation becomes so much easy just because I have studied from M.K. Gupta Sir. Its a life time achievement for me that I have studied from M.K. Gupta Sir. Thanks a lot to Sir, you are great.19. SACHIN GUPTA MAY-2008 (Roll No. 29304) 16th RANKEXCELLENT COACHING ! EXCELLENT KNOWLEDGE ! EXCELLENT BOOK ! EXCELLENT WAY OF TAKING UP QUERIES ! The way of teaching of Sir is very nice. He makes each and every thing so easy that we can learn it in the class room itself. The notes and books provided by Sir are excellent. There is no need to consult any book and in my opinion M.K. Gupta Sir is the best teacher of income tax in world.20. SUMAN RANI NOV-2008 (Roll No. 21180) 16th RANKHe is the best teacher and having excellent practical knowledge. He is very cooperative and boosts the confidence level of the students. No teacher can be compared with him because he is the best. He is also a superb person as a human being and understands the problems of students and solves them. I am very Thankful to him and even words are not sufficient to express his gratitude.

21. RIDHI NARULA

NOV-2009 (Roll No. 60965)

16th RANKCoaching provided by M. K. Gupta Sir is very good and knowledge of teacher is very good.

Excellent Teacher, Fabulous personality and Marvellous Guide these are the apt words to describe M.K. Gupta Sir. He taught me how beautiful the studying is. His knowledge of the subject is outstanding.

22. ANIL KUMAR MALI NOV-2010 (Roll No. 53101) 16th RANK

Broadly Speaking, M. K. Gupta Sir knowledge, experience and CA oriented approach is far beyond other teachers. He is very much excellent in his concept. Thanking you and my colleagues and seniors namely Amit, Ankit, Manoj, My C.A. & Akshay Sir. Thanking you again. If you want to get Rank, do what your teacher and your mind vis--vis your heart guides. Really!

23. RAM DAS SONAWALA MAY-2011 (Roll No.45919)

16th RANK

First of all Thank You Very Much Sir for your support, it helped me to take a rank. You are a good teacher. Your method of teaching and your never ending knowledge, become very useful for me to get the good marks in taxation. Overall I am fully satisfied with your teaching.

24. CHARU SINGHAL

JUNE-2009 (Roll No. 46941)

17th RANKM.K. Gupta Sir is the best teacher for Tax. He is a very nice person. He is always there to help the students. His class notes and book are self sufficient to score good marks in Tax. I admire him not only as a teacher but also as a guide and as a person.

Thank you Sir.

25. VARUN LAKRA NOV-2008 (Roll No. 69351) 18th RANK

In my view, M.K. Gupta Sir is the best teacher for Income Tax for PCC. He is a brilliant teacher. The study material provided was excellent with perfect examples. Lastly, it is hard work and support of our teacher which has helped me to get 18th Rank in PCC.

THANK YOU SIR!! REGARDS26. AMAN JAIN NOV-2011 (Roll No.233247)

19th RANKThe mediocre teacher tells. The Good Teacher explains. The superior teacher demonstrates & The Great teacher inspires. M.K. Gupta Sir is really a great teacher. His unmatchable style of teaching coupled with Sirs peace & calm nature of dealing with students & handling their queries is really excellent. The reason behind my excellence in taxation entirely goes to M.K. Gupta Sir. The notes & books provided is more than enough & exhaustive. It was really a great experience & memorable period of my life. Thanks a lot Sir!

27. ARPIT BANSAL NOV-2011 (Roll No.222713)

20th RANKYou know you are in the right place when you are taking coaching from M.K. Gupta Sir. M.K. Gupta Sirs vast knowledge and amazing conceptual clarity goes a long way in helping you understanding Taxation in great detail. Thank You Sir for teaching me!!

28. ANSHIKA GUPTA NOV-2010 (Roll No.175016) 20th RANK

M. K. Gupta Sir is very good teacher and he has a Treasure of Knowledge. His teaching style is excellent and I will pray to God for giving successful life/future to M.K. Gupta Sir. Books contain all the necessary materials. The Institute is also very nice and the staff is very co-operative in nature and finally I wish to pay Thanks to Sir and his staff for their excellent teaching and co-operative behaviour. Thanks!!!29. ANKIT GOLASH

JUNE-2009 (Roll No. 47738)

21st RANKGuidance given by Sir was excellent. Notes are excellent, your concepts are very good. As far as your book is concerned, it is a complete package in itself, covering all the peculiar questions!

Thanks for all your support and guidance! Thanks a lot !

30. RAHUL JAIN

JUNE-2009 (Roll No. 47597)

22nd RANKM.K. Gupta is the best teacher for Taxation. M.K. Gupta Sir has vast knowledge about the subject and is ready to help their students to touch the heights of their Career. He has always been encouraging and without his support, I would not have been able to score a rank.

Thank you Sir.

31. MANOJ NARWAL MAY-2011 (Roll No.53612)

23rd RANKFirst of all I would like to say THANKS thousand times to M. K. Gupta Sir.

I owe my success to him. He is a complete package for every CA aspirant for Taxation. I think Sir should be called as Tax Guru.

I have joined this coaching in order to achieve a rank and Sir made it possible.

Sir boosted our morale from time to time, gave us the confidence needed to aim the Rank. Sir handled our queries both, in and after the class, so well that we do not need to worry about it at home.

Teaching style of Sir is fabulous and Sir himself is a very great personality.

In last, please bless me Sir. Thanking you.

32. M. SRINIDHI NOV-2011 (Roll No.220746)

25th RANKM.K. Gupta Sir teaches tax to all his students in the easiest possible way so that the concepts are clear to every student in the class. He not only teaches us but also makes us learn in the class itself. So attending the class completes the preparation then & there. The material provided is another important plus. Thank You Sir. Your teaching has indeed made TAXATION a favourite subject of mine.

33. ROUNAK AGARWAL NOV-2011 (Roll No.236372)

25th RANKNo words can describe our teacher (M.K. Gupta Sir), if anyone wants to be under good hands of taxation, you are where you should be.

The teacher, the centre were all amazing. The performance of students itself speaks about the teacher and the coaching. What was taught in the classes was more than enough for a rank.

34. CHHAVI MEHTA

MAY-2010 (Roll No.56911) 25th RANK

Income tax coaching were very helpful in my preparation for the exams. Study material is very well organized. The practice questions clarified the concept beautifully. I thank M. K. Gupta Sir for helping me score so well in taxation which helped my overall score in the PCC examination. My warm regards and a heart full Thank You to you Sir.35. NISHANT GUPTA

NOV-2010 (Roll No.173038) 25th RANK

Excellent coaching for income tax with detailed notes, with supporting examples on each point.

The excellent query handling procedure undertaken here helps immensely.36. DHRUV AGGARWAL NOV-2008 (Roll No. 66185) 26th RANKWell what should I say about M.K. GUPTA Sir, he is a mobile encyclopedia in Taxation. He has vast and exhaustive knowledge about Taxation which he always tries to pass on to the students. You cant forget Sirs sense of humor. He is one of the most dedicated teachers I have ever seen. Extremely punctual unlike us!! I truly dedicate my achievements to Sir.

37. MADHUR AGGARWAL NOV-2009 (Roll No. 53009) 26th RANKSir made Tax look a simple subject. Classes were full of fun and the book is very comprehensive yet easy to study. Feel lucky to have chosen M. K. Gupta Sir as my Tax teacher!! His coaching is very good, knowledge is excellent and queries taken are excellent.

38. BRIJESH AGGARWAL MAY-2010 (Roll No. 59234)

26th RANK

The best tax faculty in India. Thanks to M.K. Gupta Sir, and his staff for providing me such environment which help me get such marks.

39. HIMANSHU GUPTA NOV-2009 (Roll No. 55960)

27th RANKIn my knowledge till date I have not seen such a brilliant teacher full with enthusiasm, energy & vast pool of knowledge & experience. His nature is very good. The way Sir attends our queries is just fantastic. Material given by Sir is more than enough. U dont need to refer any other book. He is the best teacher for Taxation.

40. SAMEER ROUSHAN

MAY-2011 (Roll No.192754)

27th RANKI was simply enthralled by M.K. Gupta Sirs way of teaching. The conceptual clarity is awesome. The study material is comprehensive and the management is excellent. Overall, it was a life changing experience and the dedication of Sir cannot be ever forgotten. Thank you very much Sir!!41. NITIN KUMAR JAIN

JUNE-2009 (Roll No. 47826)

28th RANKThere is no match of M.K. Gupta Sir his knowledge is so vast that is beyond our thinking. The topic wise modules provided by Sir covers each & everything that one requires to get good marks in taxation. The atmosphere of the class is so great that I was proud to be a student of M.K. Gupta Sir, also Sirs personality always inspire the students and motivate them.

Thank you Sir. 42. KUSHAL ARORA

NOV-2010(Roll No.36718)

29th RANKM. K. Gupta Sir is a very knowledgeable person and he has a very unique style of teaching which keeps the students glued to the explanations. The coaching staff is friendly and co-operative.

The book covers all the aspects required for the exams. It is detailed and exhaustive.

43. SANTOSH GIRI NOV-2011 (Roll No.227904)

30th RANKM.K. Gupta Sir is the best teacher in taxation. Best faculty and good study material.

44. ABHISHEK JAIN

MAY-2011 (Roll No.184085) 30th RANKM.K. Gupta Sir is not only a brilliant teacher, but also extremely helpful person. His simplicity and style of teaching makes him different from other teachers. Thank you Sir for all your efforts, that you have given for ordinary students like me to make us shine like stars.

45. VARUN V KALE

MAY-2011 (Roll No.182349)

31st RANKMy experience as an student of M.K. Gupta Sir has been wonderful. Sir not only explains the provisions of the Act but also the reason behind those provisions. Sir has amazing ways of taking queries from his students where students can ask their doubts during the class or after the class or even by message service. I feel that the way Sir motivates his students in the form of incentives is amazing. Sir is very particular regarding time which I feel adds to his greatness as a teacher.

46. ROHIT MURMURIA NOV-2011 (Roll No. 216642) 31st RANK M.K. Gupta Sir is wizard of taxation. He is really brilliant. He makes conceptual clearance of every provision to provide us insightful knowledge of tax.47. ABHISHEK BATRA NOV2011 (Roll No.407692) 32nd RANK Sir is very motivating and the class notes given by him in classes are very good and knowledgeable for the exam purposes. It is advised for every student that just go through the books and class notes of Sir. They are much sufficient for scoring better in exams.48. ARUN SETIA

NOV-2008 (Roll No. 21201) 32nd RANK

I think M.K. Gupta Sir is best faculty I have ever seen. He is having a tremendous knowledge & command in taxation. The way he carries his class is unbelievable. After coming to his class, I always get encouraged from him. Thanks to Sir, for being so nice to us.

49. HELINA MALANI

MAY-2011 (Roll No.47662)

32nd RANKI am grateful to the institute and M.K. Gupta Sir for his excellent teaching and knowledge which he has shared with students like me.

Thank You Sir!!

50. SAHIL CHADHA

MAY-2011 (Roll No.183569) 32nd RANK

M.K. Gupta Sir is one of the best teachers that we have in this CA profession. His calm & composed explanations make the student understand the concept in depth.

His query resolving techniques are beyond comparison and also he try to exhibit positive energy among the students which is commendable. Their study material and notes are more than sufficient. I would like to thank and congratulate Sir for my 32nd Rank. Thank You Sir. 51. KUNAL MENDIRATTA MAY-2011 (Roll No.48976) 32nd RANKI am extremely grateful to M.K. Gupta Sir for helping me in getting good marks in tax and for raising my hopes of my passing CA Exam. Further to add more, the books that Sir offered to us contained all the relevant questions that we are asked in CA examination.

52. MONISHA PRUTHI

JUNE-2009 (Roll No. 48005)

33rd RANKThe motivation provided by our dear Sir led me into the path where I never felt down. There was always a hand on us who guided towards the correct path. Moreover, the knowledge provided by M.K. Gupta Sir is unbeatable and more than sufficient.

I really respect him for the whole life and thanks him for whatever I am today.

53. VASUDHA ARORA MAY-2010 (Roll No.57857) 33rd RANK

M. K. Gupta Sir is a very good teacher. His way of teaching every single topic in a detailed way is one thing that I like the most. With this it builds up a lot of confidence & clarity in mind relating to concept of the topic concerned.

54. NUPUR JAIN

NOV-2009 (Roll No. 63265)

34th RANKM. K. Gupta Sir is a brilliant teacher. Not only that, he is a very good human being and is always there to help the students. He has always motivated me and has been a source of inspiration. The coaching classes suited me really well. The way Sir handle the queries is worth appreciation. I truly owe my success to M. K. Gupta Sir! Thank you So much Sir for your continuous guidance and support.

Thank you!

55. NEHA AGGARWAL NOV-2010 (Roll No.151847) 34th RANK

In IPCC, tax seems to be the toughest but when you are trained under M. K. Gupta Sir, the fact becomes a myth. The classes are made so spontaneously interesting that no point can be missed out. Incentives given by the Sir are a boost to study hard and brings in the sense of competitiveness among students. The study material and the notes given by Sir are enough to score excellent marks in exams. Thank you Sir for your blessings.56. MOHIT SABOO NOV-2011 (Roll No.233293)

35th RANKM.K. Gupta Sir has excellent teaching skills. I sincerely thank Sir for his guidance. M.K. Gupta Sirs simple and easy approach towards every topic makes the subject easier to understand. The study material that is provided has all the concepts covered. Overall it was a very good experience.

57. QURICA AGARWAL NOV-2011 (Roll No.200078) 35th RANKMere words cannot explain my gratitude towards our honourable teacher M.K. Gupta Sir. The study material is the ultimate one. The way of his teaching is really commendable. He enhanced our practical knowledge immensely. Thank You Sir.

58. PITAM GOEL NOV-2008 (Roll No. 66077) 35th RANK

The book given by M.K. GUPTA Sir is more than enough to score good marks. It was due to the hard work and due efforts of M.K. GUPTA Sir that I am able to score good marks in PCE.

Thanks a lot Sir for your cooperation and sincerity.

KEEP ROCKING!!

59. HIMANSHU KUMAR

MAY-2011 (Roll No.47698)

35th RANKHe is very good teacher. He is very helpful. He is always motivating students by providing gifts.

60. NIHARIKA GUPTA NOV-2011 (Roll No.222611)

36th RANKEvery aspect was taken care by M.K. Gupta Sir from books to class interaction. The style of teaching was very good and easily understandable. Queries were always solved on the spot without delay. I was very satisfied by the coaching as it helped me to improve my capability and the classes provided a very nurturing environment. Coaching was excellent.

61. ANAND GUTGUTIA MAY-2010(Roll No.65223)

36th RANK

It was great overall experience and evoked interest in tax. I always looked forward to my tax classes.62. PRIYA SINGHAL

NOV-2009 (Roll No. 39736)

37th RANKIn my view, M. K. Gupta Sir is a fabulous teacher. His knowledge regarding the subject is ultimate. He is very devoted & frank to the student. We can ask any number of doubts in the class or after the class without any hesitation. Most important things I liked about him

(1) He calls the student on stage to solve the question that help to boost the confidence in student

(2) His view of encouraging students by providing various incentives/rewards.

About books, I can say his books are very good covering whole syllabus & written in very easy language.

63. RAHUL YADAV

NOV-2009 (Roll No. 52981)

37th RANKM.K. Gupta Sir is simply a Tax Guru. His knowledge about his subject is complete. The way he teach us is very simple & short. You need not read any other books. Even the classroom notes are enough to score good marks. His coaching is excellent, knowledge is excellent and queries taken are excellent.

64. AARUSHI GARG MAY-2010 (Roll No. 66027) 37th RANK

M. K. Gupta Sir is a vast reservoir of knowledge. His style of teaching is good with a combination of excellent and very helpful notes. Books provided by M. K. Gupta Sir are sufficient in themselves to help any student achieve a good rank. Heartiest Thanks to M. K. Gupta Sir !!!

65. LOKESH AGGARWAL NOV-2010 (Roll No.189271) 37th RANK

Sir, is excellent in each & every area of taxation. His knowledge and teaching style is superb. When I started my tax classes from him, I find this subject easiest among all subjects. Really Sir, U r awesome. All I can say is east or west, M.K. Gupta Sir is the best.

66. DHWANI SEHGAL NOV-2010 (Roll No.174543)

37th RANK

M. K. Gupta Sir is intelligent, jolly and knows the subject very well. The classes were enriching since he linked the law with our day-to-day lives explaining the reason exactly why the law was enacted. This gave us a deep knowledge of the subject and clear understanding. The book has a good variety of questions, easy language and case laws.

67. VIRENDRA DAYAMA

MAY-2011 (Roll No.45423)

37th RANKBest thing about M.K. Gupta Sir is that, he repeats every provision at least two times, which helps a lot. He is very knowledgeable person and keeps the class environment, students friendly. He has sound knowledge of the subject.

The Books are very good and student does not require anything else for preparation. Thank you Sir, for your motivation and being an inspiration to us. Thank You Sir.68. PRABIN BARAL NOV-2011(Roll No.22849)

38th RANK

Conceptual clarity is the most remarkable feat of M.K. Gupta Sir. His notes are magnificent and books are self-sufficient.

69. KIRTI ANEJA

NOV-2009 (Roll No. 51444) 38th RANKExcellent teacher with excellent knowledge. His way of teaching is very good. What I liked about M. K. Gupta Sir is that he thinks from the point of view of students. His book is just great and was sufficient for getting good marks in taxation. His book has a variety of questions.

Thanx a lot Sir.

70. AASHISH GUPTA

NOV-2009 (Roll No. 53088)

38th RANKIts been an honor to be a student of M. K. Gupta Sir. He is a superb teacher and has a very vast knowledge of the subject. He is one of the best teacher I have come across my life till date. Sir Thank you very much and I owe a part of my success to you. His coaching is excellent, knowledge is excellent and queries taken are excellent.

71. BABITA MITTAL

NOV-2009 (Roll No. 52776)

38th RANK

M. K. Gupta Sir is the best teacher in tax, very helping and give due care to every student individually. He has the answer for every query. I respect him a lot. His coaching is very good, knowledge is very good and queries taken are excellent.

72. RISHABH KUMAR GUPTA NOV-2010 (Roll No.174748) 38th RANK

M. K. Gupta Sir is a very brilliant teacher. He has got a very positive attitude and he keeps motivating his students to perform well and clearing their queries in a timely manner as well. The books provided by Sir are also very good containing very good questions as well. Wish he could teach me in CA finals also. Thank you Sir for all your guidance to achieve such a result.73. AAYUSHI KATYAL NOV-2011 (Roll No.271628)

39th RANKM.K. Gupta Sir is the best tax teacher and taking his classes has always been an exciting affair. His knowledge about tax and especially the way things are handled practically has been quite enlightening. He has made the most feared subject(usually), the most fun filled and easy. Thank You so much Sir and I wish everyone has an opportunity to sit in your class. The book, notes and all the management is done very properly and in a smooth manner. All in all, the best way to study tax.

74. SUMEDHA RANI AGGARWAL NOV-2011(Roll No.222716) 39th RANKM.K. Gupta Sir made Tax look a simple subject, despite of the fact that Tax is the most difficult & complicated subject in IPCC having number of provisions. He made all the concepts crystal clear by explaining each concept atleast twice. Even the CAs employed by Sir for solving the doubts and guiding the students were very helpful. All I could say is that it was an amazing experience to study at M.K. Gupta Classes. The relationship between us started in CPT with Vaibhav Sir & Neha Mam, it continued in IPCC with M.K. Gupta Sir & I hope it will last long forever.

75. PIYUSH GUPTA

NOV-2008 (Roll No. 65203) 39th RANK

Sir is excellent in his way of teaching and revision, 100% coverage of his syllabus, personal attention, flexible timings student friendly attitude are some of the attributes of these classes.

76. VANDANA KAUSHIK

JUNE-2009 (Roll No. 48100)

39th RANKM. K. Gupta Sir is a best teacher. His way of teaching is very good & makes us to learn the subject very easily. His knowledge about the subject is ultimate.

77. SUMANT GUPTA

NOV-2009 (Roll No. 50053)

39th RANKI think he is the best person in the job. His excellence in Taxation and his friendly relations with students and his coolness and calmness and further encouragement to his students, just lifts off the burden of the course. I thank Sir for being there and helping me to achieve this feat in my life.

78. MEGHA ARORA

NOV-2009 (Roll No. 52763)

39th RANK

M. K. Gupta Sir has always been a support to all the students while their teaching sessions. He has always boosted our morale to achieve great heights and great score not only in taxation but also in every other subject. He laid equal importance to both theory and practical which helps the students to apply whatever they are studying in their practical training. At the end I would like to thank him for being such a good teacher and a friend.79. SUNNY GIRDHAR

NOV-2010 (Roll No.60524) 39th RANKCoaching by Sir gave me an insight into practical aspects of taxation with the help of which I was able to co-relate my studies with practical training i.e. articleship. Also study material provided was good and compact enough to be revised in exams. I thanks Sir for providing me such guidance.

80. VAIBHAV AGGARWAL NOV-2010 (Roll No.56278) 39th RANK

M. K. Gupta Sir is the lifeline of PCC Tax. A teacher with abundant knowledge. In serious terms, a perfect Tax Guru.81. VARAD V KALE

MAY-2011 (Roll No.182310) 39th RANK

My experience of being a student here at M.K. Gupta Tax Classes has been an unforgettable one. I had attended the batch (Monday-Sunday) with little hopes of understanding the tax laws in such a small time frame. But the manner in which Sir taught gradually made me realize that I was wrong. Sir taught each and every provision in a manner that a person who listens carefully in the class would understand it 75%-80% then and there. Sirs technique of taking up doubts is also amazing. Cash incentives for answering classroom questions correctly quicker than anyone else improves speed, fosters sense of competition and also attracts one to listen to what is being taught so that he/she would get a chance to earn that incentive. Thank you Sir for everything. 82. JYOTI GOYAL

JUNE-2009 (Roll No. 46348)

40th RANKIn my opinion M. K. Gupta Sir is one of the best teacher. His method of teaching is excellent specially the repetition of sections again and again in the class.

His way of taking up queries is unmatchable.

He makes the Tax concept crystal clear among the students through well explained examples.All students of PCC are blessed with such a good teacher. Thank to you Sir because of you Tax has been very easy subject for me.

83. ANKIT GOEL

NOV-2010 (Roll No.156437)

40th RANK

M. K. Gupta Sir is an excellent faculty in tax and his books are very nice and way of taking queries is very nice. Every aspect of tax is covered in his books. Overall it was a very good experience.

84. SONIA AGGARWAL NOV-2008(Roll No. 69153) 41st RANKSir is a pool of knowledge, the only thing you need is to learn us how to swim & gain as much as you can. The book given by Sir covers the whole module. The overall environment of class is very good for studies.

85. RISHU GOYAL MAY-2010(Roll No. 57632) 41st RANK

Book is the Best, Teacher is the Best, queries are taken in the Best way by Sir. You appear before me as god and only because of you I was able to secure/got rank. Thank You Sir.86. MOHIT GOEL

NOV-2010 (Roll No.49010)

41st RANK

M. K. Gupta Sir is the best teacher for tax according to me. The journey is more appropriate word for me rather than studying tax with him. What he gives in tax is commendable and uncomparable for me. Rather than making students preparing for studies, he tells them what it is and gives them a broad view of how the provisions come into effect and their applications. If you want to enrich yourself with tax knowledge M. K. Gupta Sir is best.

Thank You Sir for giving me the pearls of wisdom from the sea of your knowledge.87. KHUSHBOO TEKCHANDANI NOV-2011 (Roll No.270637) 42nd RANK

I had an excellent time in the coaching. I learnt a lot even the things which are not covered in the course. M.K. Gupta Sir has a vast knowledge in all fields and specially taxation. The material provided by the center was extremely useful. The Bare Text helped in clearing all the concepts. I would like to thank Sir for giving me such an immense experience and knowledge. The tests which were hold regularly were also helpful in studying the subject.

Thank you Sir!!!88. PIYUSH SHARMA

NOV-2010 (Roll No.174793)

42nd RANK

The classes were excellently managed. Sir repeats all the sections atleast two times, which helps a lot.

M.K. Gupta Sir is best for Tax. Thanks Sir.89. MANISHA JINDAL NOV-2011 (Roll No.225454)

43rd RANKM.K. Gupta Sir teaches very well. Most importantly, he focuses on practical application of tax provisions which makes understanding of the provisions very easier. Also his books are very good and are in easy language. Thank You Sir!!

90. MEGHA AGARWAL NOV-2011 (ROLL NO.267518) 43rd RANK Going to Sirs coaching was the best part of the day. Sirs style of teaching is just fabulous. Sir is very punctual and the staff is so cooperative and adjusting. The books covered all the provisions successfully.91. MOHIT GARG NOV-2008 (Roll No. 65676) 43rd RANKM.K. Gupta Sirs approach is not short term but long term. He not only wants a child to clear but also wants him/her to excel in the field of taxation by providing his knowledge. His approach of calling students to solve questions on board has worked to a great extent.

92. KISHAN KUMAR

NOV-2010(Roll No.179153)

43rd RANK

Studying taxation with M. K. Gupta Sir is truly a fun and an enriching experience. His simplicity, manner of conducting class and query session is indeed gratifying and awesome. However, the best thing is the emphasis on practical questions which is indispensable for securing decent marks. The notes given during the class by Sir is excellent and covers entire syllabus in a precise & crisp manner which is very helpful especially during the examination time. Finally, a heartfull thanks to you Sir. You really rock!!!

93. TRIPTI GUPTA

JUNE-2009 (Roll No. 47936)

44th RANKSir is really a very good teacher. His knowledge about tax is great. The way he links practical life with theory life is really very good.

The study modules provided by Sir is more than sufficient with full knowledge of course and easy language.

Sir has really cooperated with us. I really want to thank him for his contribution in my life. Thanks Sir!!

94. KANHAIYA MITTAL MAY-2010(Roll No. 57773) 44th RANK

M. K. Gupta Sir is a very good teacher. We did not require to refer any other book. Sirs notes were more than sufficient. He is a very qualified teacher and his teaching skills are unmatchable.95. ABHISHEK SACHDEVA NOV-2011(Roll No.228089)

45th RANKM.K. Gupta Sir is one the most knowledgeable person I have ever met. Books provided by them are best and so is the coaching. M.K. Gupta Sir motivates each & every student by giving the rewards.

I would like to thank Sir from the bottom of my heart. THANK YOU SIR!!!

96. SAHIL MANGLA MAY-2010(Roll No.58598)

46th RANK

The books given by Sir and the knowledge provided in the classes is uncomparable and more than sufficient.

I thank M. K. Gupta Sir, whole heartedly for the knowledge he provided by his sincere efforts.97. MAHESH AGGARWAL MAY-2011 (Roll No.52164)

46th RANKWELL, PERSONALLY I am a big admirer of M. K. Gupta Sir. He is truly the BEST TEACHER and his teaching is the best of all, I have ever experienced, His way of imparting knowledge and clarifying subject is so good that students gain complete knowledge without much personal efforts.

I would call M. K. Gupta Sir classes not only teaching but a full training programme for students. Teaching is not a business for Sir, rather it is more of social welfare that he is doing by giving brilliant minds full of knowledge to the society. He motivates students by excellent means and enhance their knowledge to another level.

I must say class notes are more than sufficient to get good marks. I heartily dedicate my achievement to Sir. Highly grateful to you Sir. Thank you so much.

98. AKHIL SEHGAL NOV-2011 (Roll No.211527) 46th RANK M.K. Gupta Sir teaches the course very brightly. Really Sir, you are the god in the industry of teaching. Sir you are the best.

99. AMAN MITTAL NOV-2011 (Roll No.274222)

47th RANKIn my opinion, no teacher can teach the tax better than the M.K. Gupta Sir. He is very good by heart. He teaches in such a manner that no student can face problems.

100. ROUNAK SAWARIA NOV-2011 (Roll No.236371) 47th RANKM.K. Gupta Sir has a very deep knowledge about the subject and his practical approach towards the subject helps understand the concepts very easily. M.K. Gupta Sir repeats every section atleast twice and makes us learn them in the class itself. The notes provided in the class are more than enough for IPCC and the questions in his book ranges from simple problems to difficult ones. Last but not the least, M.K. Gupta Sir is very kind hearted and generous person and he is so hardworking which is highly motivational for all of us.

101. PANCHANAN AGGARWAL NOV-2009 (Roll No. 52360)

47th RANK

In my personal opinion, he is a very good teacher and also very friendly in nature while teaching. He always give the right way to success. His coaching is excellent, knowledge is excellent and queries taken up are excellent.

102. DEVENDER PANDEY

NOV-2009 (Roll No. 60647)

47th RANKThe best thing about M. K. Gupta Sir is that he explains each and everything related to the topic. Class notes are sufficient for getting good marks. His coaching is excellent, knowledge is excellent and queries taken up are excellent.

103. ASHISH JAIN

NOV-2009 (Roll No. 53180)

47th RANKI think M. K. Gupta Sir should be greeted with the title of Tax Guru. His knowledge about the subject is outstanding and matchless. The method of teaching is unique. The material provided by the Sir is a package in itself. The style of taking up the query is excellent. I suggest every CA aspirant to join M. K. Gupta Sir classes. Sir put enough efforts for the success of students. Once you join Tax classes of Sir leave everything on him and just concentrate in the class & have belief in him.

104. PANKAJ BANSAL

NOV-2009 (Roll No. 52640)

47th RANKKnowledge coupled with experience make M. K. Gupta Sir a great teacher. He is down to earth man who always guided and encouraged us to achieve the success.

Book is quite good involving plenty of questions with solutions which helped me out very much. His coaching is excellent, knowledge is excellent and queries taken up are excellent.

105. PIYUSH BORANIA

NOV-2009 (Roll No.40193)

47th RANK

M. K. Gupta Sir is the best teacher for availing tax coaching.

Sir responds to queries in an excellent manner.

The incentive scheme of Sir for encouraging students is awesome. The study material of M. K. Gupta Sir is excellent and the problems in the books are very comprehensive.106. NITIN KUMAR NOV-2010 (Roll No.184364)

47th RANK

M. K. Gupta Sir is very knowledgeable person. He has vast experience of teaching. His book is very helpful and covers all concepts.

107. SIDDHARTH JAIN NOV-2010 (Roll No.183051)

47th RANK

Sirs knowledge was excellent, his motivation in class did wonders, it was always interesting because Sir made class very interesting. I really enjoyed the practical questions in class, especially his notes that he made us write in class. The book was helpful, especially the service tax/vat book, I enjoyed the summarized portion of service tax. Overall an excellent experience!

108. CHETAN MALIK

MAY-2011(Roll No.47892)

47th RANKThe teacher is really good. It was a really good experience. Books are the best and so as the coaching provided by the Sir.

109. VIVEK SUGANDH

NOV-2011 (Roll No.222907)

48th RANK

M.K. Gupta Sir, in my opinion is a vast storehouse of knowledge in the field of taxation. He, apart from being a great teacher is also an awesome human being. His coaching classes provides a great amount of competitive environment and I feel myself blessed to be his student.

110. AMANDEEP SINGH BHATIA NOV-2008 (Roll No. 66060) 48th RANKM.K. Gupta Sir is a good teacher. He knows each and every aspect of TAXATION and also gives his precious knowledge to students. He is very helpful teacher. He is always ready to solve the problems of every student. I must say that I just got rank because of Sir. He motivates every student to study hard.

111. NIMISHA SARDA NOV-2011(Roll No.271629)

49th RANKM.K. Gupta Sir is an awesome teacher. The way he explains us the subject, it is not just understandable but becomes so interesting. Not just this, M.K. Gupta Sirs incentives also show how much he wants his students to excel. There comes a lot of confusion regarding completeness of syllabus, especially of indirect tax, but when it comes to Sirs notes and books combined- there remains not a single doubt. Thank You so much Sir.

112. SHIVAM MARWAH NOV-2011(Roll No. 406941) 49th RANK M.K. Gupta Sir is an amazing teacher having excellent knowledge of the subject. He is always ready to solve queries. His techniques of motivating students uncomparable. M.K. Gupta Sir is Best. Study material is excellent. Examples are very good in the books. Thank you.

113. KESHAV BHARDWAJ NOV-2011 (Roll No.421167) 50th RANKM.K. Gupta Tax Classes are a perfect blend of studies as well as innovation and skill development. One can not only gain in academic arena but studying grooms personality and professional attitude. Talking about M.K. Gupta Sir, he is not only a good teacher but also a good motivator. The apt and appropriate presentation of the relevant question and answer have helped a lot in reaching a new height of success. Great teacher, Great human being. Thanks a lot Sir. Thank You so much.

114. PANKAJ GULATI

NOV-2009 (Roll No. 52267)

50th RANKThe knowledge given by Sir is excellent. M.K. Gupta Sir motivates each and every student by giving them various rewards. He is available all time to solve the Queries of the students. The books provided by Sir are enough to score good marks. Thank you Sir.

115. HEENA GUPTA MAY-2010 (Roll No.53424) 50th RANKThe M. K. Gupta Sir classes were fabulous. The way Sir mixes classroom knowledge with practical work is unexplainable. Knowledge of Sir is incomparable. The study environment of his classes was so comfortable that I was able to concentrate in classes. I would like to thank Sir from the bottom of my heart for his kind contribution in my studies. Thank you Sir.

APJ Abdul Kalam

This eminent scientist and engineer has also served as the 11th President of India from the period 2002 to 2007. APJ Abdul Kalam is a man of vision, who is always full of ideas aimed at the development of the country. He firmly believes that India needs to play a more assertive role in international relations.

Apart from being a notable scientist and engineer, Dr APJ Abdul Kalam served as the 11th President of India from the period 2002 to 2007. He is a man of vision, who is always full of ideas aimed at the development of the country and is also often also referred to as the Missile Man of India. People loved and respected Dr APJ Abdul Kalam so much during his tenure as President that was popularly called the People's President. Read more about the biography of Dr APJ Abdul Kalam here.

APJ Abdul Kalam was born on 15 October 1931 at the South Indian state of Tamil Nadu and received honorary doctorates from about 30 universities globally. In the year 1981, the Government of India presented him the nation's highest civilian honor, the Padma Bhushan and then again, the Padma Vibhushan in 1990 and the Bharat Ratna in 1997. Before Kalam, there have been only two presidents - Sarvepalli Radhakrishnan and Zakir Hussain - to have received the Bharat Ratna before bring appointed to the highest office in India.

Read on about the life history of Dr APJ Abdul Kalam, who's also the first scientist and bachelor to occupy the seat of the Rashtrapati Bhavan. His perspectives on important topics have been enunciated by him in the book 'India 2020'. It highlights the action plans that will help develop the country into a knowledge superpower by the time 2020. One thing for which he received ample kudos is his unambiguous statement that India needs to play a more assertive role in international relations.

And Dr APJ Abdul Kalam regards his work on India's nuclear weapons program as a way to assert India's place as a future superpower. Even during his tenure as President, APJ Kalam took avid interest in the spheres of India's science and technology. He has even put forward a project plan for establishing bio-implants. He is also an ardent advocate of open source software over proprietary soluti

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