What about the Phd level from Commerce/Business ?

Actually I am a CA student and my father told me that he want to do PHD level from Delhi.I want a help from the University so that he can have the Phd level from your University.
I would be so glad if you provide my some clues and some words about Phd in your university. I want it in the Commerce Faculty.
I hope your good response ..Thank you, Sir.