CLL_Art1848 | 2025 - Wedding Gifts Wedding Gifts Receipts on Marriage not Taxable Akhilesh Kumar Sah |
CLL_Art1849 | 2025 - Belated Returns Section 139(4) and the Myth of Non est : A Judicial Rebuttal to Administrative Overreach CS. Ayush Rathi |
TR_Art1819 | 2025 - Salary Limit of Income of Specified Employee Under Section 17(2)(iii)(c) and Limit of Gross Total Income for Purpose of Clause (vi) of Proviso to Section 17(2) Specified Recently CA. Nisha Bhandari |
TR_Art1820 | 2025 - Lawyer’s Chamber—Rates of Electricity and Municipal Taxes Whether Commercial Rates for Lawyers’ Chamber can be Charged for Electricity and Municipal taxes ? Akhilesh Kumar Sah |
TR_Art1824 | 2025 - Service of Notice Service of an Order on a CA Does not Constitute a Valid Service Akhilesh Kumar Sah |
TR_Art1825 | 2025 - Agricultural Income Mushroom Cultivation in Trays—Whether Same Constituted Agricultural Income CS. Ayush Rathi |
CLL_Art1841 | 2025 - International Taxation Where the Premises are at the Disposal of the Enterprise and are Used for Conducting its Core Business Functions, it Can Constitute a PE Akhilesh Kumar Sah |
CLL_Art1840 | 2025 - Books of Account Diaries as Books of Account Under Section 2(12A) : When Informal Records Can Trigger Additions/Formal Tax Consequences Can Follow CS. Ayush Rathi |
CLL_Art1839 | 2025 - Taxation of ESOPs Revisit into ESOP Taxation Post Removal of Indexation Srivatsan Ranganathan |
TR_Art1816 | 2025 - Levy of Fee Levy of Fee Under Section 234E and System-Driven Default : A Judicial Pushback Against Technological Rigidity CS. Ayush Rathi |
|