| CLL_Art1990 | 2026 - Tax Collection at Source Section 194LA and the Limits of TDS on Compensation : Why Payments for Damage to Property Fall Outside Its Scope
CS. Ayush Rathi |
| CLL_Art1989 | 2026 - International Taxation Payment for Import of Business Information Report does not Attract TDS Under Section 195
Akhilesh Kumar Sah |
| CLL_Art1982 | 2026 - Salary—Taxability of Salary Received Outside India to NRI but Credited to NRE Account in India Deemed to Accrue Outside India
Akhilesh Kumar Sah |
| CLL_Art1983 | 2026 - Re computation of Total Income No Reassessment for Withdrawal of Exemption Under Section 47A : Section 155(7B) Prevails for Re-Computation of Total Income
CS. Ayush Rathi |
| TR_Art2000 | 2026 - Charitable Trusts On Denial of Exemption, Whether the Entire Gross Receipts of a Trust/Society/Institution are Taxable?
Akhilesh Kumar Sah |
| TR_Art2001 | 2026 - Income from Undisclosed Sources Section 69A and the Limits of Attribution : Can Unexplained Investment Be Fastened on a Beneficial Owner?
CS. Ayush Rathi |
| CLL_Art1979 | 2026 - DTAA—Right to Tax by State Right to Tax by the Sovereign
Srivatsan Ranganathan |
| CLL_Art1978 | 2026 - Transfer of Trademark—Capital or Business Receipt Receipt on Transfer of Trademarks/Brand- Whether Capital or Business Receipt
Akhilesh Kumar Sah |
| CLL_Art1977 | 2026 - TDS When a Joint Venture Loses Its AOP Character : TDS Implications under Section 194A
CS. Ayush Rathi |
| TR_Art1991 | 2026 - International Taxation—head Office Expenditure Does Expenditure Incurred by the Head Office of a Non-Resident Assessee Exclusively for its Indian Branches fall within the Scope of Section 44C?
Akhilesh Kumar Sah |
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