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| 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 |
| CLL_Art1968 | 2026 - Capital Asset Cost of Living vs Cost Inflation Index Srivatsan Ranganathan |
| TR_Art1975 | 2026 - Capital Gains Tax Rate Is 12.5% the Minimum Rate Payable on Long-Term Capital Gains? Srivatsan Ranganathan |
| TR_Art1980 | 2026 - Addition on Basis of Loose Sheet Whether Additions to Income are Possible in Case Entries are Found in Loose Sheets of Third Parties? Akhilesh Kumar Sah |
| TR_Art1981 | 2026 - TDS Under Chapter XVII-B TDS Under Chapter XVII-B : Chargeability at Source, Not Concerned with Final Taxability, Is the Governing Test CS. Ayush Rathi |
| CLL_Art1961 | 2026 - Finance Act, 2026—Start Ups Tax Implications for Start-ups under the New Amendments : A Critical Analysis of Budget 2026 Shripal Mehta |
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