| 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 |
| TR_Art2056 | 2026 - Income from House Property Mixed Use Charges and Computation of Annual Value : A Deduction Embedded in Section 23(1)(b)
Shripal Mehta |
| CLL_Art2037 | 2026 - Seizure of Asset Benami Liability Requires a Real Nexus with Property : Mere Presence of an Individual at the Time of Seizure of an Asset is Not Enough
CS. Ayush Rathi |
| CLL_Art2038 | 2026 - Assessment Limitation Under Section 144C(13) : Interplay with Section 153 and the Boundaries of the Non-Obstante Clause
Shripal Mehta |
| CLL_Art2029 | 2026 - Presumptive Taxation Limits of Section 44AD : Inapplicability to Manufacturing Activity and the Impermissibility of Forced Presumptive Estimation after Rejection of Books of Account
Subhodh Sharma |
| CLL_Art2031 | 2026 - Revisional Jurisdiction Section 264 and the Duty to Prevent Injustice : Revisional Power as a Corrective Mechanism for Assessee’s Errors
TaxPub Creative Cell |
| CLL_Art2030 | 2026 - House Property Deduction of Interest Under Section 24(b) : Taxability of Rental Income as the Determinative Trigger
CS. Ayush Rathi |
| TR_Art2051 | 2026 - Penalties Penalty under Section 270A Vis-a-Vis Estimated Disclosure to “Buy Peace”
CS. Ayush Rathi |
| TR_Art2050 | 2026 - Charitable Trusts Corpus Donations and the Requirement of Specific Direction: Validity of Hundi-Based Contributions under Section 11(1)(d)
TaxPub Creative Cell |
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