TR_Art1698 | 2025 - Capital Gains Premature Redemption of Section 54EC Bonds—Whether Permissible CA. Nisha Bhandari |
TR_Art1703 | 2025 - International Transaction Tolerance Range for Transfer Pricing—As Notified by the CBDT for Assessment Year 2024-25 CS. Ayush Rathi |
TR_Art1704 | 2025 - Penalty Misreporting or Under Reporting of Income has to be Clearly Mentioned in the Penalty Notice Issued Under Section 274 r/w Section 270A Akhilesh Kumar Sah |
CLL_Art1722 | 2025 - Deductions Interest on Debentures Payable to 'LIC Mutual Fund'—Applicability of Section 43B CS. Preeti Satyani |
CLL_Art1723 | 2025 - Scope of Books of Accounts Recording of Satisfaction for Invocation of Rule 8D—Financial Statements v. Books of Accounts CS. Ayush Rathi |
TR_Art1694 | 2025 - DTAA MFN Revocation by Swiss Govt./Tax Authorities Srivatsan Ranganathan |
TR_Art1695 | 2025 - Charitable trusts Income Subject to Application Under Section 11 Not Eligible for Any Deduction Available Under Different Heads of Income CA. Nisha Bhandari |
TR_Art1696 | 2025 - Capital Gains Tax Planning—Gift Residential Building(s) to Wife and Children Before Accrual of Long-Term Capital Gain from Other Assets for Availing Exemption Under Section 54F V.K. Subramani |
CLL_Art1716 | 2024 - Capital Gain No Mention of Set-Off Hierarchy in Capital Gains Srivatsan Ranganathan |
CLL_Art1717 | 2024 - Penalty Leviability of Penalty Under Section 271(1)(c) Vis-a-Vis Disclosure in Return Filed in Response to Section 148 Notice CS. Ayush Rathi |
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