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Jayesh Kariya

Leader - Transaction & Business Advisory, Bhuta Shah & Co LLP

Is Redevelopment Taxing? Compensation for Transfer of Tenancy Rights is Taxable as “Capital Gains”

Apr 24, 2026

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Jigar Doshi 

Founding Partner, TMSL

India’s Trade Moment has Arrived – Is India Inc. Ready?

Apr 24, 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

Apr 15, 2026

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Rulings Direct Tax

ITAT: Restores issue of DTAA ‘tie-break’ rule citing inadequate factors for determining centre of vital interest

Apr 20, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-559-ITAT-2026(DEL)
Rulings Direct Tax

HC: 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)