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Bogus Purchase Additions After Kanak Impex: When Does the Law Require 100% Addition and When Only Profit Element?“Tax planning may be legiti...
MACT Interest Exemption: A Humane Correction in the Tax Law1. Accident compensation should not become another litigationA road accident does...
CBDT’s GAAR Circular: Administrative Comfort Is Not the Same as Statutory ImmunityIndia’s General Anti-Avoidance Rules, commonly referred to...
Introduction and AbbreviationsThe Income-tax Act, 2025 consolidates, within a single section, provisions that were spread across two separat...
Income-tax Act, 2025: Taxpayer-Friendly Changes and Areas Requiring CautionThe Income-tax Act, 2025, which came into operation from 1st Apri...
Section 264 Revision: A Practical Route When a Tax Return Contains a Bona Fide ErrorCorresponding provision under the Income-tax Act, 2025:...