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Mayank Mohanka

Partner, S M Mohanka & Associates

Amending a Repealed Income Tax Act: Legislative Surgery on a Dead Statue?

Expert Columns GST

Ratan Jain

Executive Partner, Lakshmikumaran & Sridharan Attorneys

Transaction Value under Customs Law: Quantity vs. Realisation Based Valuation

Expert Columns GST

Rajat Chhabra

Founding Partner, Taxcraft Advisors LLP

India–New Zealand FTA: Zero Duty, Real Conditions

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Rulings CL

SEBI: Bars Avadhut Sathe, Trading Academy, slaps 11.5 cr. penalty for unregistered investment advisory

  • Citation Number : LSI-1874-SEBI-2026-(MUM)
Rulings Direct Tax

HC: Allows non-compete fees under business transfer agreement as revenue expenditure u/s 37(1) for Abbott Healthcare

  • In Favour of Assessee
  • Citation Number : TS-1703-HC-2026(BOM)
Rulings Direct Tax

ITAT: Contingent liability disclosed without deduction claim cannot attract Sec. 37 disallowance, rectifiable u/s 154

  • In Favour of Assessee
  • Citation Number : TS-1702-ITAT-2026(Mum)
Rulings Direct Tax

ITAT: Allowing advertisement & ESOP expenditure sans enquiry or verification, justifies invocation of revision u/s 263

  • In Favour of Revenue
  • Citation Number : TS-1701-ITAT-2026(Mum)