| CLL_Art2021 | 2026 - Unexplained Credit Section 68 and CSR Funding : Receipt Cannot be Judged by its Utilization—Why Non-Application of Funds does not Render a Genuine Credit Unexplained
Pawan Prakash |
| CLL_Art2022 | 2026 - Capital/Revenue Expenditure Depreciation for Lessees and the Capital Revenue Divide : Understanding the True Scope of Explanation 1 to Section 32(1)—Why Deemed Ownership does not Convert every Expense into Capital Outlay
CS. Ayush Rathi |
| CLL_Art2023 | 2026 - Reassessment Proceedings Jurisdiction before Merits : Overlooked Defects in Reassessment Proceedings
CA. Harsh C. Mehta |
| TR_Art2041 | 2026 - Exemption under India-Mauritius DTAA Indirect Transfer of Indian Assets and Treaty Abuse : Supreme Court’s Ruling on the Limits of TRC-Based Exemption under the India-Mauritius DTAA
Prakash Mathur |
| TR_Art2040 | 2026 - Tax Collection at source Whether TCS under Section 206C(1C) Applies on Illegal Mining Lease?
Akhilesh Kumar Sah |
| TR_Art2035 | 2026 - Expenses not Debit in Certain Circumstances Under Section 40A Statutory Rigour under Sections 40A(3) and 40(a)(ia) : Evidentiary Burden, Mandatory Compliance and the Limits of the “Read as a Whole” Doctrine
CS. Ayush Rathi |
| TR_Art2031 | 2026 - Transfer Pricing Segmental Financials in Transfer Pricing : Evidentiary Standards, Functional Integrity and the Limits of Rejection of Segmental Data
CS. Ayush Rathi |
| TR_Art2030 | 2026 - Capital Revenue Receipt Whether Foreign Exchange Gain Constitutes an Operating Income on Revenue Account?
Akhilesh Kumar Sah |
| CLL_Art2007 | 2026 - Assessment /Re-Assessment No Addition to Income Without Concrete Finding of Facts
Akhilesh Kumar Sah |
| CLL_Art2006 | 2026 - Unaccounted Money Allotment Letter as an “Agreement” Under Section 56(2)(vii)(b) : Relevance of Banking Channel Payments in Determining Stamp Duty Value
Shripal Mehta |
|