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LLP Mergers: Regulatory Possibility, Tax Impossibility, and the Case for Reform

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Most Viewed

Rulings Direct Tax

ITAT: Acquired business workforce by TV Today, 'intangible asset' eligible for depreciation; Allows migration fee as revenue expenditure

May 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-716-ITAT-2026(DEL)
Rulings Direct Tax

SC: Copy of SC order dismissing Revenue's Engineering Analysis review petition on software taxation

May 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-708-SC-2026
Rulings Direct Tax

ITAT: Situs of income, not source of receipts, determines taxability u/s 9(1); Restores exemption of royalty income issue

May 16, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-703-ITAT-2026(DEL)