- [2026]183taxmann.com651(Article)©Date of Publishing:February 26, 2026Discrepancy in Interest Calculations – A Case for Reforming Section 437
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- [2025]178taxmann.com652(Article)©Date of Publishing:September 27, 2025Waiver of Loans: Are They Taxable Post Finance Act 2023 Amendment?
- [2025] 178 taxmann.com 477 (Article)©Date of Publishing:September 19, 2025Appeal to Revisit Amendments in Section 112 with Respect to Capital Loss Set-off under Sections 74 and 80
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- [2025]177taxmann.com485(Article)©Date of Publishing:August 19, 2025-Opinion: Petition for Symmetry in Interest Rates under the New Income-tax Act
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- [2025] 174 taxmann.com 1190 (Article)-Rule of law: A fundamental pillar of justice
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- [2023] 150 taxmann.com 287 (Article)- Gatecrashing residential premises in the garb of survey- when warranted
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- [2013] 352 ITR (Jrn.) 0037. 21 pgs– BUDGET TWENTY THIRTEEN EXPLORATION —CHIDAMBARAM’S 8TH ; INDIA’S 82ND
- Updated return algorithm
- Long story of short TDS and its implications
- Case of Economic Hardship and Waiver of Interest
- A Classic example of Perversity
- Assessment proceedings – Revised computation without revised ITR- Pragmatic View versus Technical Considerations
- Withdrawal of claim by letter- Not a case of revised return- Amitabh Bachchan Case fallout
- Hard hitting advisory on TDS non-compliance- Reliance case judgment- Penalty and prosecution absolute
- Whether repayments of housing loan qualify for deduction u/s 80C prior to obtaining possession?
- S.54EC amendment- Removal of Ambiguity- Bad News or Good News
- SEZ Income Deduction u/s 10AA- Not So Controversial
- 2G Spectrum allotment –Presumptive loss of 176,645 crore (US$33.56 billion)??- 2/2/12 Supreme Court ruling a boon for revenue
- Business autonomy at crossroads
- Deduction of Tax at Source- CA Certificate – Whether a safeguard against penalty?
- Demonetization, Remonitization, Digitization and Now Cash Curbs
- TDS Mismatches- Section 199 Prodigy disturbing in nature
- Safeguards to notice u/s 148
- Direct Tax Code Curtain Raiser- Transfer Redefined- Ugly Definition
- Direct Tax Code Curtain Raiser- GAAR will backfire
- Direct Taxes Code- Curtain Raiser- Overseas services made taxable in all cases
- Direct Tax Code – Curtain Raiser
- Compendium of Settled Legal Position
- Joint ownership of residential house
- Wrangle over capital and revenue expenditure
- Vodafone verdict dictate an opportunity for the India
- Vodafone ruling- win-win for assessee and revenue- Revenue has every reason to cheer as well
- Going concern basis of reporting in a Start-up Enterprise
- Transfer PricingRewind 2013
- Bombay- Vodafone India Services Pvt. Ltd. – 359ITR133
- Tax Due Diligence
- Substantial expansion by units set up in the State of Himachal Pradesh or the State of Uttaranchal- substantial advantage bestowed by SC
- Search and Survey
- Capital gains transaction planning
- Golden rules of taxation
- Rate change in taxation of Royalty/Fees for Technical Services (FTS) is truly Unfair and Illegitimate – Unnecessary amendment in s. 115A- Time to reduce rates in the treaty and renegotiate them boldly
- Whether it is fair to revise an assessment in a mechanical manner for lack of enquiry by the AO in the absence of any clear mandate in the Act?
- MAT assessments for A Y 2001-02 and 2002-03- interest charged u/s 234B/C may be reclaimed- Retrospective amendment cannot place such burden