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Expert Articles Direct Tax

Sachin Garg

Senior Partner, Nangia & Co LLP

Opting Out of Sec. 115BAA to Revert to The Normal Regime – Withdrawal vs. Invalidation

Jun 18, 2026

Expert Columns GST

Deepak Suneja

Chartered Accountant

Intermediary Services - Does GSTAT’s Decision Hold Key to Pending Disputes?

Jun 18, 2026

Expert Columns GST

Aman Goyal

Chartered Accountant

Era of Trust-Based Post Clearance Revisions under Customs

Jun 18, 2026

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Most Viewed

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)
Rulings Transfer Pricing

HC: Invokes real income theory, nixes taxation of 'excess royalty' refunded basis AE's APA

Jun 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-473-HC-2026(BOM)-TP
Rulings Direct Tax

ITAT: Upholds Sec. 40(a)(i) disallowance on foreign remittance by Indian PE to HO sans Sec. 195 compliance; Remits Sec.44C issue

Jun 15, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-877-ITAT-2026(HYD)