| 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 |
| 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_Art1923 | 2026 - International Taxation Non Transferable Rights to Only Access, View and Use Without Copyright Payments by Indian Counterpart to AE did not Constitute Royalty Payments to Attract International Transaction Taxation : Netflix Entertainment Services India LLP Case
Akhilesh Kumar Sah |
| CLL_Art1916 | 2026 - International Taxation AMP expenses incurred by Indian Company of a Foreign Counterpart, Whether Constitutes an International Transaction?
Akhilesh Kumar Sah |
| TR_Art1915 | 2026 - International Taxation No ad hoc Addition Without Solid Grounds
Akhilesh Kumar Sah |
| CLL_Art1841 | 2025 - International Taxation Where the Premises are at the Disposal of the Enterprise and are Used for Conducting its Core Business Functions, it Can Constitute a PE
Akhilesh Kumar Sah |
| CLL_Art1822 | 2025 - NRIs Section 69A and Non Residents : Limits of Deeming Provisions in the Absence of Books of Account
CS. Ayush Rathi |
| CLL_Art1821 | 2025 - DTAA Issue of Double Non Taxation Arising Out of DTAA Provisions
Srivatsan Ranganathan |
| TR_Art1796 | 2025 - DTAA Reading beneficially beyond the DTAA into The Income Tax Act, 1961
Srivatsan Ranganathan |
| CLL_Art1778 | 2025 - Foreign Insurance Policy Taxability of Proceeds from a Foreign Insurance Policy
Srivatsan Ranganathan |
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