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Retrospective “Clarification” and the Limits of Taxing Power: Karnataka High Court’s Decision in Jindal Thermal Power1. Why the ruling matte...
Tax Treatment of Pre-Exercise ESOP Liquidity: Salary Perquisite or Capital Gains?1. Why pre-exercise ESOP monetisation creates a tax problem...
Background and Legislative History of Section 14ASection 14A of the Income-tax Act, 1961, was inserted via Clause 11 of the Finance Act, 200...
Background and SignificanceThe Delhi High Court, in Principal Commissioner of Income Tax, Delhi-7 v. Vitasta Estates Pvt. Ltd. — (2026) TaxC...
Preference Bonus Shares to Equity Shareholders: Corporate Structuring and Tax Consequences1. Why the Siyaram arrangement is noteworthyA comp...
Will as an Estate Planning Tool: Purpose, Drafting, Mutual Wills and Probate Issues1. Meaning and practical relevance of a WillA Will is a w...