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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 Columns GST

Sachin Sharma

Partner, Grant Thornton Bharat LLP

Unlocking the Next Wave of India’s GCC Growth

Expert Articles Direct Tax

Ved Jain

Advocate & Former President, The Institute of Chartered Accountants of India

Reassessment Without Section 143(2) Notice: Why Participation Cannot Cure the Defect

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Rulings CL

NCLT: Dismisses Sec. 95 application against personal guarantor, guarantee not being invoked per deed

  • Citation Number : LSI-1982-NCLT-2026-(KOL)
Rulings CL

NCLT: Beneficial provisions of Sec. 94 can’t be misused to evade advanced SARFAESI actions

  • Citation Number : LSI-1980-NCLT-2026-(BAN)
Rulings GST

AAR: 18% GST on IIM Raipur FED’s incubation services to Govt. entity for executing National Rural Livelihoods Mission

  • In Favour of Respondent
  • Citation Number : TS-948-AAR(CHAT)-2026-GST