| CLL_Art1873 | 2025 - Agricultural Income  Classification of Land as Agricultural in Revenue Records as well as for Income Tax Purposes not only Decisive Factor Akhilesh Kumar Sah
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				| CLL_Art1874 | 2025 - Deduction Under 80G  Direct Payment to Supplier Whether Constitutes “a Sum of Money” for Purpose of Deduction Under Section 80G Subhodh Sharma
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				| CLL_Art1875 | 2025 - Corpus Donations  Corpus Donations and the Bar on Dual Exemption : A Statutory and Judicial Dissection CS. Ayush Rathi
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				| TR_Art1845 | 2025 - TDS  Section 194-O and Digital Platforms : Distinguishing Users from Operators CS. Ayush Rathi
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				| TR_Art1844 | 2025 - Income from Undisclosed Sources  Unexplained Watches in Tax Law : Section 69 vs. Section 69A Puzzle Shripal Mehta
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				| TR_Art1839 | 2025 - Exemption to Political Parties  Exemption to Political Party Whether Available Where Return of Income Filed Belatedly CA. Nisha Bhandari
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				| CLL_Art1866 | 2025 - Set off of Accumulated Losses  Set-Off of Accumulated Losses in Co-Operative Bank Amalgamations : An Analysis of Section 72AB Prakash Mathur
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				| CLL_Art1865 | 2025 - Deductions  Interest on Perpetual Debt : Deductibility Under Section 36(1)(iii) CS. Ayush Rathi
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				| CLL_Art1864 | 2025 - Assessment  When There is no Variation by TPO, Draft as Well as Final Assessment Order is not Sustainable Akhilesh Kumar Sah
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				| TR_Art1834 | 2025 - TDS  Credit for TDS Vis-a-Vis Legal Heir CA. Nisha Bhandari
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