| TR_Art2000 | 2026 - Charitable Trusts On Denial of Exemption, Whether the Entire Gross Receipts of a Trust/Society/Institution are Taxable? Akhilesh Kumar Sah |
| TR_Art2001 | 2026 - Income from Undisclosed Sources Section 69A and the Limits of Attribution : Can Unexplained Investment Be Fastened on a Beneficial Owner? CS. Ayush Rathi |
| CLL_Art1979 | 2026 - DTAA—Right to Tax by State Right to Tax by the Sovereign Srivatsan Ranganathan |
| CLL_Art1978 | 2026 - Transfer of Trademark—Capital or Business Receipt Receipt on Transfer of Trademarks/Brand- Whether Capital or Business Receipt Akhilesh Kumar Sah |
| CLL_Art1977 | 2026 - TDS When a Joint Venture Loses Its AOP Character : TDS Implications under Section 194A CS. Ayush Rathi |
| TR_Art1991 | 2026 - International Taxation—head Office Expenditure Does Expenditure Incurred by the Head Office of a Non-Resident Assessee Exclusively for its Indian Branches fall within the Scope of Section 44C? Akhilesh Kumar Sah |
| TR_Art1990 | 2026 - Additions to Income Income Tax Act, 2025 : Transitional Framework, Continuity Provisions and Practical Implications for Tax Professionals CA. Anup Ashok Laddha |
| TR_Art1985 | 2026 - Return of Income Loss in an Updated Return—Amendments by the Finance Act, 2026 Srivatsan Ranganathan |
| CLL_Art1970 | 2026 - International Taxation—Cross Border Tax Evasion The Revenue is Entitled to Enquire into a Transaction to Determine Whether the Claim of Exemption is Lawful Akhilesh Kumar Sah |
| CLL_Art1969 | 2026 - Tax Deducted At Source Section 40(a)(ia) : Disallowance Cannot Be Built on Excess Compliance or Mathematical Presumptions CS. Ayush Rathi |
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