Tiger Global: Recalibrating India’s Tax Sovereignty in the BANI World
Abstract The Supreme Court’s January 2026 judgment in Tiger Global International II Holdings represents a watershed moment in India’s international […]
Income Tax
Income Tax
Income Tax, Uncategorized
Income Tax Act 2025: Old wine in new bottle or a Pandora’s Box?
Enactment of Income Tax Act 2025 (‘ITA 2025’) The Income Tax Bill (‘ITB’) 2025 was tabled in the Lok Sabha
Income Tax
Issues in NRI Taxation and Return Filings
1. Introduction Many Indians who have moved to other countries continue to play an important role in India’s development.
Income Tax
Perks Come at a Price! The Hidden Tax Bite of Section 194R (with a side of GST!)
Introduction In recent years, tax compliance in India has moved beyond incomes and profits. Section 194R of the Income Tax
Income Tax
Changes proposed in Capital Gains Tax in Union Budget 2024-2025
The bromance of Capital Gains and each finance minister every year is known to one and all. There would have
Income Tax
Form 26AS, AIS, TIS.
Income tax filing is quite an overwhelming process for many. Understanding different income tax documents and their significance is crucial
Income Tax
Key Changes in the New ITR Forms
Individuals/HUFs liable for audit can verify ITR using EVC Rule 12 has been amended to allow individuals and HUF who
Income Tax
Old vs New Scheme – A practical approach – Pro’s and Con’s – Who should and should not Opt
The Indian tax landscape can be a labyrinth of intricate pathways and perplexing choices. For taxpayers navigating this terrain, the
Income Tax
Case study on Society Redevelopment – Direct Tax
ABC Co-operative Housing Society Ltd (“Society”) is a 50 years old building constructed on a freehold land situated at Dadar,
Income Tax
Case study on Society Self-Redevelopment – Direct Tax
Facts of the case ABC Co-operative Housing Society Ltd (“Society”) is a 50 years old building constructed on a freehold