| 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 |
| CLL_Art2005 | 2026 - Benami Transactions -- Scope of Property Scope of “Property” under the PBPT Act,1988 : Whether Cash Can Constitute Benami Property
CS. Ayush Rathi |
| TR_Art2021 | 2026 - Tax Collection at Source Section 206C(1C) and the Limits of TCS in Mining Regulations : Compounding Fines, Illegal Operators and the Scope of Statutory Collection
CS. Ayush Rathi |
| TR_Art2020 | 2026 - Assessment Reassessment Reassessment during Pendency of Rectification Proceedings—Jurisdictional Limits on the Assessing Officer
Shripal Mehta |
| TR_Art2015 | 2026 - Capital Gains The Backdoor Backstabbing in Capital Gains
Srivatsan Ranganathan |
| CLL_Art1998 | 2026 - Valuation Methodologies DCF Valuation under section 56(2)(viib) : When Substantiated FMV Prevails Over Hypothetical Negative Valuation
CS. Ayush Rathi |
| CLL_Art1997 | 2026 - International Taxation—Arm’s Length Price High turnover of Comparable Companies Engaged in Software Products—Whether Comparable with Lesser Turnover Companies?
Akhilesh Kumar Sah |
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