| CLL_Art1970 | 2026 - International Taxation—Cross Border Tax Evasion The Revenue is Entitled to Enquire into a Transaction to Determine Whether the Claim of Exemption is Lawful
Akhilesh Kumar Sah |
| CLL_Art1969 | 2026 - Tax Deducted At Source Section 40(a)(ia) : Disallowance Cannot Be Built on Excess Compliance or Mathematical Presumptions
CS. Ayush Rathi |
| CLL_Art1968 | 2026 - Capital Asset Cost of Living vs Cost Inflation Index
Srivatsan Ranganathan |
| TR_Art1975 | 2026 - Capital Gains Tax Rate Is 12.5% the Minimum Rate Payable on Long-Term Capital Gains?
Srivatsan Ranganathan |
| TR_Art1980 | 2026 - Addition on Basis of Loose Sheet Whether Additions to Income are Possible in Case Entries are Found in Loose Sheets of Third Parties?
Akhilesh Kumar Sah |
| TR_Art1981 | 2026 - TDS Under Chapter XVII-B TDS Under Chapter XVII-B : Chargeability at Source, Not Concerned with Final Taxability, Is the Governing Test
CS. Ayush Rathi |
| CLL_Art1961 | 2026 - Finance Act, 2026—Start Ups Tax Implications for Start-ups under the New Amendments : A Critical Analysis of Budget 2026
Shripal Mehta |
| CLL_Art1962 | 2026 - Finance Act, 2026—Potential Areas of Litigation Potential Areas of Litigation Arising from the Finance Act, 2026 : Emerging Fault Lines in Tax Administration (With Judicial Perspective)
CS. Ayush Rathi |
| CLL_Art1963 | 2026 - Finance Act, 2026—Indexation Is Indexation benefit only for the birds?
Srivatsan Ranganathan |
| TR_Art1964 | 2026 - Advocate—Summoning During Investigation No Summoning of Advocate in Respect to Professional Duties Except for Participating by Him in a Crime Which is Beyond his Professional Duty
Akhilesh Kumar Sah |
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