CLL_Art1856 | 2025 - Definition of Income Government Scheme -- Waivers and the Income Tax Net : An Analysis of section 2(24)(xviii) Pawan Prakash |
CLL_Art1857 | 2025 - Capital Assets Personal Effects must be for Personal Use for being Excluded from the Definition of the term "Capital Assets" Akhilesh Kumar Sah |
CLL_Art1858 | 2025 - Rectification Scope and Limitations of Rectification Under Section 154 : Addressing Incorrect Assessment Sections CS. Ayush Rathi |
CLL_Art1848 | 2025 - Wedding Gifts Wedding Gifts Receipts on Marriage not Taxable Akhilesh Kumar Sah |
CLL_Art1849 | 2025 - Belated Returns Section 139(4) and the Myth of Non est : A Judicial Rebuttal to Administrative Overreach CS. Ayush Rathi |
TR_Art1819 | 2025 - Salary Limit of Income of Specified Employee Under Section 17(2)(iii)(c) and Limit of Gross Total Income for Purpose of Clause (vi) of Proviso to Section 17(2) Specified Recently CA. Nisha Bhandari |
TR_Art1820 | 2025 - Lawyer’s Chamber—Rates of Electricity and Municipal Taxes Whether Commercial Rates for Lawyers’ Chamber can be Charged for Electricity and Municipal taxes ? Akhilesh Kumar Sah |
TR_Art1824 | 2025 - Service of Notice Service of an Order on a CA Does not Constitute a Valid Service Akhilesh Kumar Sah |
TR_Art1825 | 2025 - Agricultural Income Mushroom Cultivation in Trays—Whether Same Constituted Agricultural Income CS. Ayush Rathi |
CLL_Art1841 | 2025 - International Taxation Where the Premises are at the Disposal of the Enterprise and are Used for Conducting its Core Business Functions, it Can Constitute a PE Akhilesh Kumar Sah |
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