Rajesh Kadakia must be complimented on taking up the daunting task of writing a book on one clause of one sub-section of one section. The complexity of section 56(2)(x) cannot be better illustrated than the present book, which has 15 chapters and covers more than 700 judgments. In the Union Budget of 2024, an announcement was made that there could be a re-look at the current Income-tax Act, 1961. The present book could give useful suggestions on how to simplify this complex provision, which, while attempting to tax income on account of under-valuation, has resulted in taxing several genuine transactions where there is no income at all.