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Pramod Kumar

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

The Consensus That Isn’t: Beneficial Ownership in Tax Treaties, and The Point of Equilibrium

Expert Articles Direct Tax

Sandeep Sehgal

Partner – Tax & Valuations, AKM Global

Targeted Industrial Incentives and Article 14: Where Does Policy Choice End and Discrimination Begin?

Expert Columns GST

Ashwarya Sharma

Advocate, Co-Founder & Legal Head, RB LawCorp

Back to Nursery for the Officers: Circular No. 258/04/2026-GST and the Board's Never-Ending Lesson on Natural Justice

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Rulings GST

SC: Dismisses Revenue’s SLP against HC-judgment that assignment of leasehold rights is not taxable supply

  • In Favour of Respondent
  • Citation Number : TS-953-SC-2026-GST
Rulings Direct Tax

ITAT: Related-party slump sale not per se sham; Remits goodwill depreciation issue for fresh examination

  • In Favour of Assessee
  • Citation Number : TS-1773-ITAT-2026(Mum)