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TR Vol-203 Issue-3, 01-Aug-2026
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INCOME TAX : NEWS YOU CAN USE - Capital Gain : No proposal at present to scrap LTCG on equity transactions; Finance Ministry 2 >>   
INCOME TAX : NEWS YOU CAN USE - CBDT : Foreign financial information received under tax treaties to be reflected in AIS, 26 AS 2 >>   
INCOME TAX : NEWS YOU CAN USE - CBDT : FM Sitharaman asks CBDT to clear backlog of pending appeals 3 >>   
INCOME TAX : NEWS YOU CAN USE - CBDT : IT dept issues detailed crypto reporting norms, tightening tax oversight without changing levy 4 >>   
INCOME TAX : NEWS YOU CAN USE - EPFO : Companies running private PF trusts given 6 months to certify under new amnesty scheme 6 >>   
INCOME TAX : NEWS YOU CAN USE - EPFO : Low retirement savings prompted minimum PF balance rule, says EPFO 7 >>   
INCOME TAX : NEWS YOU CAN USE - EPFO : EPFO launches “VISHWAS 2026” with slashed penalty rates, simplified process to settle disputes 8 >>   
INCOME TAX : NEWS YOU CAN USE - Income Tax Return : Over 1.7 cr ITRs filed for AY 2026-27; I-T dept 9 >>   
INCOME TAX : NEWS YOU CAN USE - MSME : Centre asks CPSEs to route MSME invoice settlements through TreDS 9 >>   
INCOME TAX : NEWS YOU CAN USE - NCLT : NCLT stays Byju’s insolvency till Aug-end, marginal relief for founders 10 >>   
INCOME TAX : NEWS YOU CAN USE - NCLT : Smaller companies dominate NCLT approvals while larger companies are bogged down by litigations 10 >>   
INCOME TAX : NEWS YOU CAN USE - Tax Collection : Direct tax collection jumps 16% to Rs.6.5 lakh crore 11 >>   
INCOME TAX : STATUTES - Section 147—Income of Units of IFSC—Exemption from Deduction of Tax in Respect of Certain Payments—Notification No. 80/2026, dtd. 10-7-2026 [F.No. 275/19/2026-IT(B)] 13 >>   
INCOME TAX : STATUTES - Section 258(1)(b)—Furnishing of Requisite Information—Principal Secretary, Cooperation, Marketing and Textile Department, Government of Maharashtra, Specified—Notification No. 81/2026, dtd. 10-7-2026 [F.No. 225/77/2026/ITA-II] 17 >>   
INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/Board/Trusts/Community—Baddi Barotiwala Nalagarh Development Authority, Notified—Notification No. 82/2026, dtd. 13-7-2026 [F. No. 300196/45/2025-ITA-I] 18 >>   
INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/Board/Trusts/Community—Baddi Barotiwala Nalagarh Development Authority, Notified—Notification No. 83/2026, dtd. 13-7-2026 [F. No. 300196/45/2025-ITA-I] 19 >>   
INCOME TAX : STATUTES - Section 11 r/w Sch. V, Table S.No. 7—Pension Fund, namely, Social Protection Fund (SPF), Notified as Specified Person—Notification No. 84/2026, dtd. 15-7-2026 [F.No. 500/PF-15/S10(23FE)/FT&TR-II] 20 >>   
INCOME TAX : STATUTES - Section 72(8)(a)—Cost Inflation Index Notified for Financial Year 2026-27—Notification F. No. 85/2026, dtd. 15-7-206 [F.No.370149/112/2026-TPL] 21 >>   
INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/Board/Trusts/Community—Delhi Pollution Control Committee, Notified—Notification No. 86/2026, dtd. 16-7-2026 [F. No. 300196/75/2024-ITA-I] 21 >>   
INCOME TAX : STATUTES - Section 11 r/w Sch. III, Table S.No. 36—Exemption to Notified Body Authority or Board or Trust or Commission—Delhi Pollution Control Committee, Notified—Notification No. 87/2026, dtd. 16-7-2026 [F.No. 300196/75/2024-ITA-I] 22 >>   
INCOME TAX : STATUTES - Section 159—DTAA—Agreement between the Government of the India and Sri Lanka Amended—Notification No. 88/2026, dtd. 16-7-2026 [F. No. 503/8/2005-FTD-II] 23 >>   
INCOME TAX : STATUTES - Section 2(112) r/w Rule 7—Zero Coupon Bond—Ten Year Zero Coupon Bond of the National Bank for Financing Infrastructure and Development, Specified—Notification No. 89/2026, dtd. 17-7-2026 [[F. No. 164/1/2026-ITA-I] 24 >>   
INCOME TAX : STATUTES - Section 45(4)(b) r/w 45(3)(a)(i) & Rule 32 and 34—Scientific Research Association—Indian Institute of Information Technology Dharwad, Approved—No. 90 of 2026-CBDT, dtd. 17-7-2029 [F. No. 203/23/2025/ITA-II] 25 >>   
INCOME TAX : STATUTES - Section 47(viiaf) of Income Tax Act, 1961—Transaction not Regarded as Transfer—Transfer of Capital Asset by Public Sector Company to Another Public Sector Company under an Approved Plan—Notification No. 91/2026-CBDT, dtd. 17-7-2026 25 >>   
INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/Board/Trusts/Community—District Legal Service Authority, Jind, Notified—Notification No. 92/2026, dtd. 21-7-2026 [F. No. 300196/65/2025-ITA-I] 26 >>   
INCOME TAX : STATUTES - Section 11 r/w Sch. III, Table S.No. 36—Exemption to Notified Body Authority or Board or Trust or Commission—District Legal Service Authority, Jind, Notified—Notification No. 93/2026, dtd. 21-7-2026 [F. No. 300196/65/2025-ITA-I] 27 >>   
INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/Board/Trusts/Community—Income of Kerala Headload Workers Welfare Board, Kochi, Notified—Notification No. 95/2026, dtd. 23-7-2026 [F. No. 300196/78/2024-ITA-I] 28 >>   
INCOME TAX : STATUTES - Section 11 r/w Sch. III, Table S.No. 36—Exemption to Notified Body Authority or Board or Trust or Commission—Income of Kerala Headload Workers Welfare Board, Kochi, Notified—Notification No. 96/2026, dtd. 23-7-2026 [F. No.300196/78 29 >>   
INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/Board/Trusts/Community—Fees Regulating Authority, Notified—Notification No. 98/2026, dtd. 27-7-2026 [F.No. 300196/7/2018-ITA-I] 30 >>   
INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/Board/Trusts/Community—Chhattisgarh Real Estate Regulatory Authority, Notified—Notification No. 99/2026, dtd. 27-7-2026 [F.No.300196/16/2024-ITA-I] 31 >>   
INCOME TAX : STATUTES - Section 11 r/w Sch. III, Table S.No. 36—Exemption to Notified Body Authority or Board or Trust or Commission—Chhattisgarh Real Estate Regulatory Authority, Notified—No. 100/2026, dtd. 27-7-2026 [F.No.300196/16/2024-ITA-I] 32 >>   
INCOME TAX : STATUTES - Highlights of Cabinet Meeting—Friday 17 July 2026—Press Release, dtd. 17-7-2026 33 >>   
INCOME TAX : STATUTES - Guidance Note—Crypto-Asset Reporting Obligations Under Section 509 of The Income Tax Act, 2025—Press Release, dtd. 24-7-2026 36 >>   
INCOME TAX : STATUTES - Income Tax (Second Amendment) Rules, 2026—Amendment of Rule 157(5)(c)—Definition of ‘Specified Fund’ Amended—Notification No. 94/2026, dtd. 21-7-2026 [F. No. 370142/24/2026-TPL] 36 >>   
INCOME TAX : STATUTES - Income Tax (Third Amendment) Rules, 2026—ITR-BN Notified under Income Tax Act, 2025—Notification No. 97/2026, dtd. 24-7-2026 [F. No. 370142/11/2026-TPL] 37 >>   
INCOME TAX : STATUTES - Guidance Note on FATCA and CRS by Ministry of Finance Department of Revenue Central Board of Direct Taxes Foreign Tax & Tax Research Division—Note, dtd. 24-7-2026 39 >>   
INCOME TAX : PRACTICE UPDATE - Does Sharing Part of Gross Receipt by AOP with Its Member Tantamount to Diversion of Income?—V.K. SUBRAMANI 40 >>   
INCOME TAX : ARTICLES - MAT Provisions in the Finance Act, 2026—SRIVATSAN RANGANATHAN 44 >>   
INCOME TAX : ARTICLES - Segmental Financials in Transfer Pricing : Evidentiary Standards, Functional Integrity and the Limits of Rejection of Segmental Data—CS. AYUSH RATHI 45 >>   
INCOME TAX : ARTICLES - Whether Foreign Exchange Gain Constitutes an Operating Income on Revenue Account?—AKHILESH KUMAR SAH 50 >>   
GST : ARTICLES - GST Liability on Foreign Service Providers : Key Judicial Developments and Critical Insights—CA. DEEPAK HARWANI 52 >>   
GST : ARTICLES - Supreme Court’s Landmark Ruling on GST and Customs Arrests : A New Balance Between Revenue Enforcement and Personal Liberty—CA. PRANAY S. JAJODIA 57 >>   
GST : ARTICLES - Can Refund of Unutilised ITC Balance be Claimed Upon Closure of Business—CA. SATYADEV PUROHIT 62 >>   
COMPANIES ACT, 2013 : ARTICLES - Sexual Harassment Committees—Compliance Failures and Penalties—CA. DEEPAK HARWANI 66 >>   
SEBI : ARTICLES - Securities and Exchange Board of India Clarifies Compliance Framework for Pledge of Shares by Designated Persons—RAKSHA SANKHLECHA 69 >>   
LEADERSHIP IN BUSINESS : ARTICLES - The Architecture of Enterprise : Dissecting the Economics of Leadership—CS. RAKSHA SANKHLECHA 70 >>   
INCOME TAX : CASE LAW DIGESTS - Abdulla S/o Abdul Kayum v. ITO (2026) 203 TR (A) 330 (Lkw-Trib)(SMC) : 2026 TaxPub(DT) 1681 (Luck-Trib) 99 >>   
INCOME TAX : CASE LAW DIGESTS - ACIT v. Bharat Sanchar Nigam Ltd. (2026) 203 TR (A) 310 (Del-Trib) : 2026 TaxPub(DT) 2971 (Del-Trib) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Ajay Kumar Singh v. Pr. CIT (Central)-1 (2026) 203 TR (A) 338 (Del-Trib) : 2026 TaxPub(DT) 4160 (Del-Trib) 107 >>   
INCOME TAX : CASE LAW DIGESTS - Assistant Commissioner of Income Tax v. Satish Bansal, Prop. Tara Steel (2026) 203 TR (A) 318 (Del-Trib) : 2026 TaxPub(DT) 2972 (Del-Trib) 86 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. HK Ispat Pvt. Ltd. & Ors. & Godhra v. Dy.CIT (2026) 203 TR (A) 318 (Ahd 'B'-Trib) : 2026 TaxPub(DT) 1793 (Ahd-Trib) 87 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Prem Prakash (2026) 203 TR (A) 327 (Del 'F'-Trib) : 2026 TaxPub(DT) 1694 (Del 'F'-Trib) 96 >>   
INCOME TAX : CASE LAW DIGESTS - Axis Bank Ltd. v. Asstt. Commissioner of Income Tax, Cir.1(1)(1), Vejalpur, Ahmedabad & Asstt. Commissioner of Income Tax, Cir.1(1)(1), Vejalpur, Ahmedabad v. Axis Bank Ltd. (2026) 203 TR (A) 309 (Ahd-Trib) : 2026 TaxPub(DT 77 >>   
INCOME TAX : CASE LAW DIGESTS - Century Construction v. Dy. CIT/ACIT (2026) 203 TR (A) 312 (Agra-Trib) : 2026 TaxPub(DT) 2172 (Agra-Trib) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Chandra Shekhar Jha v. Dheeraj, Dy. CIT (2026) 203 TR (A) 336 (Del-Trib) : 2026 TaxPub(DT) 2970 (Del-Trib) 104 >>   
INCOME TAX : CASE LAW DIGESTS - Deputy Commissioner of Income Tax v. Dharmdeep Commodities (P) Ltd. (2026) 203 TR (A) 317 (Ahm-Trib) : 2026 TaxPub(DT) 4300 (Ahd-Trib) 86 >>   
INCOME TAX : CASE LAW DIGESTS - Deputy Director Income Tax (International Taxation)-1(1) & Anr. v. Bank of America N.A. & Anr. (2026) 203 TR (A) 306 (Mum 'I'-Trib) : 2026 TaxPub(DT) 1795 (Mum-Trib) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. M/s. Welspun Enterprises Ltd. (2026) 203 TR (A) 316 (Mum-Trib) : 2026 TaxPub(DT) 1692 (Mum 'G'-Trib) 84 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. NDX P2P (P) Ltd. (2026) 203 TR (A) 312 (Mum-Trib) : 2026 TaxPub(DT) 1824 (Mum-Trib) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT, CC 7(1), Mumbai v. Vilpaben Pranavbhai Vora (2026) 203 TR (A) 320 (Mum-Trib) : 2026 TaxPub(DT) 2500 (Mum 'F'-Trib) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Ghanpur Solar (P) Ltd. v. Asstt.CIT (OSD) (2026) 203 TR (A) 329 (Del 'H'-Trib) : 2026 TaxPub(DT) 2633 (Del 'H'-Trib) 98 >>   
INCOME TAX : CASE LAW DIGESTS - Gunjan Jain v. Asstt.CIT (2026) 203 TR (A) 340 (Mad-HC) : 2026 TaxPub(DT) 2495 (Mad-HC) 108 >>   
INCOME TAX : CASE LAW DIGESTS - Hansgrohe India Pvt. Ltd. v. Assessment Unit, IT Dept. & Ors. (2026) 203 TR (A) 329 (Bom-HC) : 2026 TaxPub(DT) 2198 (Bom-HC) 97 >>   
INCOME TAX : CASE LAW DIGESTS - Haresh Damji Shah v. Income Tax Officer (2026) 203 TR (A) 339 (Mum-Trib) : 2026 TaxPub(DT) 4164 (Mum-Trib) 108 >>   
INCOME TAX : CASE LAW DIGESTS - ITO (E) v. Indian Rugby Football Union (2026) 203 TR (A) 308 (Mum-Trib) : 2026 TaxPub(DT) 1775 (Mum-Trib) 77 >>   
INCOME TAX : CASE LAW DIGESTS - Jaimin Maheshbhai Vyas v. Income Tax Officer (2026) 203 TR (A) 324 (Ahm-Trib) : 2026 TaxPub(DT) 2969 (Ahd-Trib) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Kalpana Ramesh Jain v. Deputy Commissioner of Income Tax (2026) 203 TR (A) 322 (Mum-Trib) : 2026 TaxPub(DT) 4157 (Mum-Trib) 91 >>   
INCOME TAX : CASE LAW DIGESTS - Kum. Vasuki Katakam v. The Income Tax Officer (2026) 203 TR (A) 332 (Hyd-Trib) : 2026 TaxPub(DT) 2057 (Hyd-Trib) 101 >>   
INCOME TAX : CASE LAW DIGESTS - M/s. Bang Overseas Ltd. v. Dy. CIT, Circle 6(1)(2) (2026) 203 TR (A) 331 (Mum-Trib) : 2026 TaxPub(DT) 4294 (Mum-Trib) 100 >>   
INCOME TAX : CASE LAW DIGESTS - Madhavanand Bhatt v. Income Tax Office (2026) 203 TR (A) 307 (Del-Trib) : 2026 TaxPub(DT) 2968 (Ahd-Trib) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Make Mytrip (India) Private Limited v. Asstt. CIT & Anr. (2026) 203 TR (A) 305 (Del-HC) : 2026 TaxPub(DT) 1787 (Del-HC) 74 >>   
INCOME TAX : CASE LAW DIGESTS - Manish Bansal (HUF) v. ITO (2026) 203 TR (A) 322 (Del-Trib) : 2026 TaxPub(DT) 4295 (Del-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Midea India (P) Ltd. v. Assessment Unit, Income Tax Department (2026) 203 TR (A) 330 (Del-Trib) : 2026 TaxPub(DT) 2483 (Del 'H'-Trib) 98 >>   
INCOME TAX : CASE LAW DIGESTS - Nutaan Sarada Himghar, C/o S.N. Ghosh & Associates v. ACIT (2026) 203 TR (A) 327 (Kol-Trib) : 2026 TaxPub(DT) 2061 (Kol-Trib) 95 >>   
INCOME TAX : CASE LAW DIGESTS - Pratibha Syntex Limited v. Dy.CIT & Ors. (2026) 203 TR (A) 334 (Bom-HC) : 2026 TaxPub(DT) 2028 (Bom-HC) 103 >>   
INCOME TAX : CASE LAW DIGESTS - Punjab State Co-operative Supply Marketing Federation Ltd. v. Chief Commissioner (2026) 203 TR (A) 337 (P&H-HC) : 2026 TaxPub(DT) 1921 (P&H-HC) 105 >>   
INCOME TAX : CASE LAW DIGESTS - Reliance Industrial Infrastructure Limited, v. Pr. CIT - 3 (2026) 203 TR (A) 338 (Mum 'D'-Trib) : 2026 TaxPub(DT) 1794 (Mum-Trib) 106 >>   
INCOME TAX : CASE LAW DIGESTS - Romaben Keyur Thakore v. Dy. CIT (2026) 203 TR (A) 315 (Ahd-Trib) : 2026 TaxPub(DT) 1964 (Ahd-Trib) 84 >>   
INCOME TAX : CASE LAW DIGESTS - Shashi Jain (Through Legal Heir) Mitushi Jain v. ITO (2026) 203 TR (A) 319 (Del 'G'-Trib) : 2026 TaxPub(DT) 2630 (Del 'G'-Trib) 88 >>   
INCOME TAX : CASE LAW DIGESTS - Shri 108 Gupti Sagar Dham Jain Trust v. CIT (Exemption) (2026) 203 TR (A) 324 (Del-Trib) : 2026 TaxPub(DT) 4298 (Del-Trib) 92 >>   
INCOME TAX : CASE LAW DIGESTS - Smt. Vimal Chawla Charitable Trust v. ITO (Exemption) (2026) 203 TR (A) 306 (Del-Trib) : 2026 TaxPub(DT) 4299 (Del-Trib) 74 >>   
INCOME TAX : CASE LAW DIGESTS - Sonika Singhal v. Dy. CIT, Central Circle-27, New Delhi (2026) 203 TR (A) 321 (Del-Trib) : 2026 TaxPub(DT) 4168 (Del-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - SRF Ltd. v. Assistant or Deputy Commissioner of Income Tax (2026) 203 TR (A) 310 (Del-Trib) : 2026 TaxPub(DT) 3570 (Del-Trib) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Sumangal Diamonds (P) Ltd. v. Income Tax Department (2026) 203 TR (A) 316 (Del-Trib) : 2026 TaxPub(DT) 4297 (Del-Trib) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Sureshchandra Amrutlal Patel v. Asstt. CIT (2026) 203 TR (A) 333 (Guj-HC) : 2026 TaxPub(DT) 1856 (Guj-HC) 102 >>   
INCOME TAX : CASE LAW DIGESTS - Tejvir Singh Maness v. ITO (2026) 203 TR (A) 313 (Amrt-Trib) : 2026 TaxPub(DT) 1680 (Amr-Trib) 82 >>   
INCOME TAX : CASE LAW DIGESTS - Teksons Private Limited v. Ch.CIT & Anr. (2026) 203 TR (A) 325 (Bom-HC) : 2026 TaxPub(DT) 2033 (Bom-HC) 94 >>   
INCOME TAX : CASE LAW DIGESTS - The Vasudha Credit & Supply Co.-operative Society Ltd. v. Income Tax Officer (2026) 203 TR (A) 325 (Ahm-Trib) : 2026 TaxPub(DT) 2499 (Ahmedabad-SMC Bench) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Trupti Vijay Trivedi v. ITO (2026) 203 TR (A) 332 (Guj-HC) : 2026 TaxPub(DT) 2496 (Guj-HC) 100 >>   
INCOME TAX : CASE LAW DIGESTS - UCWEB Mobile (P) Ltd. v. Dy. CIT (2026) 203 TR (A) 328 (New-Del 'H'-Trib) : 2026 TaxPub(DT) 2632 (Del 'H'-Trib) 97 >>   
INCOME TAX : CASE LAW DIGESTS - Umesh A. Mishra v. ITO (2026) 203 TR (A) 326 (Mum-Trib) : 2026 TaxPub(DT) 1971 (Mum 'F'-Trib) 95 >>   
INCOME TAX : CASE LAW DIGESTS - Vinod Shyamsunder Pasari v. Deputy Commissioner of Income Tax (2026) 203 TR (A) 334 (Mum-Trib) : 2026 TaxPub(DT) 4156 (Mum-Trib) 102 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - ACIT, Circle-15(1)(1), Mumbai v. APL Logistics (India) (P) Ltd. (2026) 203 TR (B) 346 (Mum-Trib) : 2026 TaxPub(DT) 4179 (Mum-Trib) 114 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Amadeus India (P) Ltd. v. Asstt. Commissioner of Income Tax (2026) 203 TR (B) 342 (Del-Trib) : 2026 TaxPub(DT) 4291 (Del-Trib) 110 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Astemo India (P) Ltd. v. Addl. CIT, National E-assessment Centre, New Delhi (2026) 203 TR (B) 347 (Del-Trib) : 2026 TaxPub(DT) 4174 (Del-Trib) 116 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Axis Bank Ltd. v. Asstt. Commissioner of Income Tax, Cir.1(1)(1), Vejalpur, Ahmedabad & Asstt. Commissioner of Income Tax, Cir.1(1)(1), Vejalpur, Ahmedabad v. Axis Bank Ltd. (2026) 203 TR (B) 342 (Ahd-Trib) : 20 110 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Boeing India Defense (P) Ltd. v. Dy. CIT (2026) 203 TR (B) 347 (Del-Trib) : 2026 TaxPub(DT) 3461 (Del-Trib) 115 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Deputy Director of Income Tax (International Taxation)-1(1) & Anr. v. Bank of America N.A. & Anr. (2026) 203 TR (B) 348 (Mum 'I'-Trib) : 2026 TaxPub(DT) 1795 (Mum-Trib) 116 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Sivantos India (P) Ltd. v. ACIT (2026) 203 TR (B) 343 (Bang-Trib) : 2026 TaxPub(DT) 2974 (Bang-Trib) 111 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - SRF Ltd. v. Assistant or Deputy Commissioner of Income Tax (2026) 203 TR (B) 342 (Del-Trib) : 2026 TaxPub(DT) 3570 (Del-Trib) 111 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Styrenix Performace Materials Ltd. v. Assistant Commissioner of Income Tax (2026) 203 TR (B) 345 (Ahm-Trib) : 2026 TaxPub(DT) 4302 (Ahd-Trib) 114 >>   
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