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Expert Articles Direct Tax

Pramod Kumar

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

The Secondment Debate and Its Missing Fundamentals: The E&Y Judgment & The Questions That Were Never Asked

Jul 14, 2026

Expert Columns GST

Jigar Doshi 

Founding Partner, TMSL

India – United Kingdom Comprehensive Economic and Trade Agreement (CETA)

Jul 13, 2026

Expert Articles Direct Tax

Jayesh Kariya

Leader & Partner, Bhuta Shah & Co LLP

Clearing the Air on TDS for Lump Sum Lease Premiums

Jul 13, 2026

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Rulings Direct Tax

ITAT: Capital reduction not akin to share buy-back, entire arrangement not colourable device; Deletes addition u/s 115QA & 115P

Jul 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-1036-ITAT-2026(DEL)
Rulings Transfer Pricing

ITAT: Deletes TP-adjustment w.r.t contract manufacturing / R&D made solely basis margins agreed under APA for earlier years

Jul 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-523-ITAT-2026(Mum)-TP
Rulings Direct Tax

ITAT: Network 18 eligible to claim depreciation on non-compete fees following demerger; Rejects Revenue's contrary stand

Jul 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-1023-ITAT-2026(Mum)