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Expert Articles Direct Tax

Pramod Kumar

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

The Principal Purpose Test: India’s Next Treaty Frontier

May 29, 2026

Expert Columns GST

Parv Kumar Gupta

The Rise and Fall of Section 13(8)(b)

May 29, 2026

Expert Columns Transfer Pricing
Srinath.B
Srinath B

Director Global Transfer Pricing Services B S R & Co. LLP

The Anticipation Premium: Should Strategic Foresight Qualify as a Compensable Intangible Under OECD TP Framework?

May 27, 2026

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