| TR_Art1845 | 2025 - TDS Section 194-O and Digital Platforms : Distinguishing Users from Operators CS. Ayush Rathi |
| TR_Art1844 | 2025 - Income from Undisclosed Sources Unexplained Watches in Tax Law : Section 69 vs. Section 69A Puzzle Shripal Mehta |
| TR_Art1839 | 2025 - Exemption to Political Parties Exemption to Political Party Whether Available Where Return of Income Filed Belatedly CA. Nisha Bhandari |
| 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 |
| CLL_Art1865 | 2025 - Deductions Interest on Perpetual Debt : Deductibility Under Section 36(1)(iii) CS. Ayush Rathi |
| CLL_Art1864 | 2025 - Assessment When There is no Variation by TPO, Draft as Well as Final Assessment Order is not Sustainable Akhilesh Kumar Sah |
| TR_Art1834 | 2025 - TDS Credit for TDS Vis-a-Vis Legal Heir CA. Nisha Bhandari |
| TR_Art1835 | 2025 - TDS TDS Under Section 194J and not Under Section 192 Where Appointment of Consultants not Created any Employer-Employee Relationship Akhilesh Kumar Sah |
| TR_Art1830 | 2025 - Capital Gains Exemption Under Section 54 and Spouse-to-Spouse Transactions : Legislative Intent, Judicial Trends, and Compliance Safeguards CS. Ayush Rathi |
| CLL_Art1856 | 2025 - Definition of Income Government Scheme -- Waivers and the Income Tax Net : An Analysis of section 2(24)(xviii) Pawan Prakash |
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