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Expert Articles Direct Tax

Pramod Kumar

Former Vice President, Income Tax Appellate Tribunal | Senior Advisor, New Delhi

Taxability Deferred into Oblivion: A Legislative Gap?

Sep 01, 2026

Expert Columns GST

Sudipta Bhattacharjee

Partner, Indirect Taxes & Customs, Khaitan & Co

Whatsapp Chats and Other Digital Evidence in Indirect Tax Investigations – Overview of Legal Principles and Key Practical Aspects to Remember

Sep 01, 2026

Expert Columns Transfer Pricing
Munjal Almoula

Managing Partner, Tax & Regulatory Advisory, BDO India

Transfer Pricing Is Moving from Compliance to Control

Aug 26, 2026

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Rulings Direct Tax

ITAT: Year-end provision without identified payee doesn’t trigger TDS; Deletes demand u/s 201(1) against Pfizer

Aug 31, 2026
  • In Favour of Assessee
  • Citation Number : TS-1355-ITAT-2026(Mum)
Rulings Direct Tax

ITAT: LG Korea's expatriate deputation to Indian subsidiary insufficient to constitute fixed place PE under Art. 5 of DTAA

Aug 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-1337-ITAT-2026(DEL)
Experts' Corner Direct Tax

Should Charitable Trusts be Trusted to Hold Equity Shares?

Aug 27, 2026