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Binoy Parikh

Partner, Katalyst Advisors

When the Family Settles but Corporates Unsettle: Structuring Corporates under A Family Arrangement

Apr 17, 2026

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Adv. Sudeshna Banerjee

Partner, Lakshmikumaran & Sridharan Attorneys

Revisiting Place of Supply: The GST Blind Spot Affecting Cross‑Border R&D Services

Apr 16, 2026

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Atul Ninawat

Partner, Luthra & Luthra LLP, Chartered Accountants

Associated Enterprise Redefined: Section 162 of Income Tax Act, 2025 vis-à-vis Section 92A of Income Tax Act, 1961- A Critical Analysis

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Rulings Direct Tax

HC: Share buy-back is capital reduction, not acquisition of assets; Not taxable u/s 56(2)(x)

Apr 15, 2026
  • In Favour of Assessee
  • Citation Number : TS-529-HC-2026(DEL)
Experts' Corner Direct Tax

Research Paper on Taxation of Software

Apr 14, 2026