| 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 |
| TR_Art2045 | 2026 - Deduction for Interest Interest on Borrowed Capital for House Property—Some Fine Points
Srivatsan Ranganathan |
| 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 |
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