| CLL_Art2052 | 2026 - International Taxation Whether the Functional Similarity Test in Transfer Pricing is Must ?
Akhilesh Kumar Sah |
| CLL_Art2051 | 2026 - Partners Withdrawal from Firm When Partner’s Drawings (withdrawals) from firm Turn into Loans : Applicability of Section 269SS to Excess Withdrawals—Understanding How Debit Balances with Interest can Trigger Penalty under section 271D
CS. Ayush Rathi |
| TR_Art2073 | 2026 - Case Study--Income from Other Sources Lands converted from agricultural to non-agricultural lands in turn acquired via amalgamation scheme with varying date of agreements at lower than stamp value—Applicability of Section 56(2)(x)
TaxPub Creative Cell |
| TR_Art2071 | 2026 - Charitable Trusts Sections 11(1)(a) and 11(1A) : Parallel Provisions, Not Mutually Exclusive—Revisiting the Scope of Accumulation and Capital Gains Application for Charitable Trusts
CS. Ayush Rathi |
| TR_Art2070 | 2026 - DTAA Non-Discrimination Principle Cannot be Examined Independent of the Statutory Scheme of the Income Tax Act
Akhilesh Kumar Sah |
| TR_Art2065 | 2026 - Presumptive Taxation Partner’s Salary from Firm Whether Allowable and Amenable u/s 58 (old Section 44ADA)?
Srivatsan Ranganathan |
| CLL_Art2046 | 2026 - Presumptive Taxation Interplay between Presumptive tax for professionals and Tax Audit
Srivatsan Ranganathan |
| CLL_Art2047 | 2026 - Supreme Court Judgements Supreme Court Judgments Operate Retrospectively Unless Expressly Declared Prospective : A Landmark Supreme Court Reaffirmation
Akhilesh Kumar Sah |
| TR_Art2062 | 2026 - Deduction Under Section 80-IA Denial of section 80(IA) benefit for augmenting increased capacity of same manufacturing product but by purchase/installation of new machinery etc. in a manufacturing unit
TaxPub Creative Cell |
| TR_Art2055 | 2026 - Charitable Trusts Registration Under Section 12A for Religious Trusts : No Requirement to Demonstrate Charitable Expenditure
Prakash Mathur |
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