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Expert Articles Direct Tax

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 – Part II

Expert Columns GST

Sachin Jain

Executive Director, Grant Thornton Bharat

Assignment of Leasehold Rights under GST: Relief on Taxability, but What Follows Next?

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 Direct Tax

HC: AO cannot reject CCPS valuation under Rule 11UA(1)(c); Deletes Rs. 79-cr. addition u/s 56(2)(viib)

  • In Favour of Assessee
  • Citation Number : TS-1812-HC-2026(GUJ)
Rulings GST

HC: State Tax Inspector, a proper officer authorised to issue GST MOV- 01 and intercept conveyance

  • In Favour of Respondent
  • Citation Number : TS-991-HC(GUJ)-2026-GST
Rulings CL

NCLT: Directs Thomas Cook's shareholder, unsecured creditor meetings for composite restructuring scheme

  • Citation Number : LSI-2053-NCLT-2026-(MUM)
Rulings CL

NCLT: Sanctions Hinduja Leyland Finance-NDL Ventures merger; Preserves tax authorities' rights

  • Citation Number : LSI-2052-NCLT-2026-(MUM)