Explanation : Let n = 7. It needs actually a 3 bit-field. But log (n + 1) + 1 will be log (8) + 1, i.e., 4, which is wrong.
If n = 8, 4 bits are needed. But, log (n - 1) + 1 will be log (7) + 1, which will have an integral part of 3.
log(n) + 1 will yield the correct result in both the cases.