Case Study

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

Business Case Study

Rule of consistency

August 25, 2025

Assessment Case Study

Failure to make disclosure – contractor case

August 25, 2025

Appeals Case Study

Additional ground statutory deduction

August 25, 2025

Case Study Other Sources

difference between accounts and books of account

August 25, 2025

Business Case Study

Compounding charges /Payments to MCD/DDA under mixed use regulations

August 25, 2025

Case Study Refund

High value additions

August 25, 2025

Case Study Refund

Improper Intimation for adjustment of refund

August 25, 2025

Case Study Refund

Attachment/Withholding of refund -No Court Remedy

August 25, 2025

Case Study NR/DTAA/MLI

intra-group services under scrutiny

August 25, 2025

Case Study Return

Tax authorities are expected to be open minded in their approach in condoning delays – Delhi Tribunal Decision score over High Court view

August 25, 2025

Case Study Other Sources

Human probabilities – A saving factor

August 25, 2025

Case Study Exemptions

Incomplete documentation could mar exemption

August 25, 2025