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Expert Articles Direct Tax

Anand Laxmeshwar

Partner, Bobby Parikh Associates

Taxing A Delivery Man

Sep 04, 2026

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Anurag Kapur

Partner, Lakshmikumaran & Sridharan Attorneys

Beyond Form: The Sui Generis Character of Use-Based Headings Under the Customs Tariff Act, 1975

Sep 04, 2026

Expert Columns Transfer Pricing
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Bhavesh Dedhia

(Partner, Global Transfer Pricing Services, B B S R & Associates)

Decoding India's Specified Domestic Transaction Regime: Controversies, Compliance and the Road Ahead

Sep 02, 2026

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Rulings Direct Tax

ITAT: GAAR Panel’s commercial findings support deletion of Rs. 43.33 Cr addition u/s 56(2)(x) on own-share buy-back

Sep 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-1371-ITAT-2026(Mum)
Rulings Direct Tax

ITAT: Rejects assessee's plea claiming foreign tax deduction u/s 37(1); Interprets Sec. 40(a)(ii) Explanation

Sep 01, 2026
  • In Favour of Revenue
  • Citation Number : TS-1366-ITAT-2026(Mum)
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)