| TR_Art1847 | 2025 - Private Trusts Maximum Marginal Rate In Case of Discretionary Trust Vis-a-Vis Surcharge—Recent Judicial Development CA. Nisha Bhandari |
| TR_Art1853 | 2025 - Income from Other Sources Public Auction Sales and Section 56(2)(x) : Auction Price as the Measure of Fair Market Value CS. Ayush Rathi |
| TR_Art1854 | 2025 - Chargeability of Interest Taxability of Interest Srivatsan Ranganathan |
| 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 |
| 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 |
| CLL_Art1875 | 2025 - Corpus Donations Corpus Donations and the Bar on Dual Exemption : A Statutory and Judicial Dissection CS. Ayush Rathi |
| 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 |
|