Case Study

Assessment Case Study

Point of limitation u/s 149

August 25, 2025

Case Study Refund

Court declines to intercept TRO powers under rule 11 of Schedule II in property attachment case

August 25, 2025

Case Study Penalty

Refund of penalty

August 25, 2025

Business Case Study

Trade practice barometer

August 25, 2025

Case Study Refund

CPC manner of mechanised set off of refunds against pending demand decried

August 25, 2025

Case Study Other Sources

Gifts from relatives

August 25, 2025

Appeals Case Study

Fresh claims

August 25, 2025

Case Study Exemptions

objects of the donor and the donee should be identical

August 25, 2025

Appeals Case Study

Fresh claims before ITAT

August 25, 2025

Case Study NR/DTAA/MLI

FTS ancillary clause under USA treaty

August 25, 2025

Case Study NR/DTAA/MLI

non-resident commission agents qua source rule

August 25, 2025

Case Study Penalty

omnibus show-cause notice

August 25, 2025

Business Case Study

Telescoping of expenses and matching principle benefit entitlement in a search case

August 25, 2025

Case Study NR/DTAA/MLI

Treaty shopping within framework of law

August 25, 2025

Appeals Case Study

Assessing/Appellate authority is not taxpayer’s ‘opponent

August 25, 2025