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Scope of ‘Resulting Company’ in Demergers: Can the Holding Company Step In?
Jul 02, 2026
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Direct Tax
ITAT: Holds professional services fees as FTS being provision of specialised consultation; Deletes subscription receipts addition
Jun 30, 2026
- In Favour of Both, Partially
- Citation Number : TS-962-ITAT-2026(DEL)
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Transfer Pricing
Understanding Pillar Two: Implementation and Implications – Impact on Indian HQ Groups
Jun 30, 2026
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Direct Tax
ITAT: Reprimands Revenue for making insolent comments; Cautions for adherence to ‘Laxman Rekha’ of judicial discipline
Jun 30, 2026
- In Favour of Assessee
- Citation Number : TS-958-ITAT-2026(DEL)
Rulings
Direct Tax
HC: EY US retains overarching control & employee lien during India secondments, satisfies make available test
Jun 18, 2026
- In Favour of Revenue
- Citation Number : TS-903-HC-2026(DEL)