| TR_Art2082 | 2026 - Case Study--Income from Other Sources Exclusivity payment of Rs. 440.12 Crores and Upfront benefit/ unconditional upfront payment Rs. 524.93 Crores to secure contract—Whether secondary adjustment under section 92CE by recharacterizing the transaction as loan is possible under TP regulations
TaxPub Creative Cell |
| TR_Art2085 | 2026 - Capital Gains Section 50C and Distressed Property Sales : When Stamp Duty Value Fails the Test of Reality
CS. Ayush Rathi |
| TR_Art2081 | 2026 - Business deduction Interest on Loan Taken by Parent Company and Advanced to a Subsidiary/Sister Concern—Whether Allowable as Deduction Under Section 36(1)(iii)?
Akhilesh Kumar Sah |
| TR_Art2083 | 2026 - Capital Gains Section 54 Claim in Reassessment : Non-filing of Original Return Cannot Defeat Deduction Related to Escaped Capital Gains
Prakash Mathur |
| CLL_Art2052 | 2026 - International Taxation Whether the Functional Similarity Test in Transfer Pricing is Must ?
Akhilesh Kumar Sah |
| CLL_Art2051 | 2026 - Partners Withdrawal from Firm When Partner’s Drawings (withdrawals) from firm Turn into Loans : Applicability of Section 269SS to Excess Withdrawals—Understanding How Debit Balances with Interest can Trigger Penalty under section 271D
CS. Ayush Rathi |
| TR_Art2073 | 2026 - Case Study--Income from Other Sources Lands converted from agricultural to non-agricultural lands in turn acquired via amalgamation scheme with varying date of agreements at lower than stamp value—Applicability of Section 56(2)(x)
TaxPub Creative Cell |
| TR_Art2071 | 2026 - Charitable Trusts Sections 11(1)(a) and 11(1A) : Parallel Provisions, Not Mutually Exclusive—Revisiting the Scope of Accumulation and Capital Gains Application for Charitable Trusts
CS. Ayush Rathi |
| TR_Art2070 | 2026 - DTAA Non-Discrimination Principle Cannot be Examined Independent of the Statutory Scheme of the Income Tax Act
Akhilesh Kumar Sah |
| TR_Art2065 | 2026 - Presumptive Taxation Partner’s Salary from Firm Whether Allowable and Amenable u/s 58 (old Section 44ADA)?
Srivatsan Ranganathan |
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