Income Tax

Blog, News, Income Tax

February 21, 2026

Reopening Invalid for Want of Lender Certificate Under Section 24(b) | HC

Case Details: Shantilal Gulabchand Muttha … Continue reading “Reopening Invalid for Want of Lender Certificate Under Section 24(b) | HC”

News, Blog, Income Tax

February 20, 2026

[Opinion] Finance Bill 2026 – New Buyback Tax Rules and Shareholder Impact

Dindayal Dhandaria – 2026] 183 taxmann.com … Continue reading “[Opinion] Finance Bill 2026 – New Buyback Tax Rules and Shareholder Impact”

Blog, News, Income Tax

February 20, 2026

Investee Not Pass-Through Entity – Section 10(23FB) Exemption Allowed | ITAT

Case Details: LICHFL Fund vs. … Continue reading “Investee Not Pass-Through Entity – Section 10(23FB) Exemption Allowed | ITAT”

Blog, News, Income Tax

February 20, 2026

Conversion of Warrants into Shares Not Transfer – No Capital Gains | ITAT

Case Details: Deputy Commissioner of … Continue reading “Conversion of Warrants into Shares Not Transfer – No Capital Gains | ITAT”

Blog, News, Income Tax

February 20, 2026

[Opinion] Union Budget 2026 and India’s Energy Transition | Moving Past The Renewables Only Lens

Anand Shrivastava, Ankit Bhandari & … Continue reading “[Opinion] Union Budget 2026 and India’s Energy Transition | Moving Past The Renewables Only Lens”

Blog, Advisory, Income Tax

February 18, 2026

[Analysis] Finance Bill 2026 – Tax Exemption for Foreign Companies Procuring Data Centre Services in India

Foreign company data centre tax … Continue reading “[Analysis] Finance Bill 2026 – Tax Exemption for Foreign Companies Procuring Data Centre Services in India”

Blog, News, Income Tax

February 18, 2026

Limitation for Tax Recovery Sale Runs From SLP Dismissal | HC

Case Details: Smt. Kumari Kanagam … Continue reading “Limitation for Tax Recovery Sale Runs From SLP Dismissal | HC”

Blog, News, Income Tax

February 17, 2026

[Opinion] Analysis of Legal Implications of Issuance of Notice for Reopening of Assessment on Borrowed Satisfaction

Dr Sanjay Bansal & Dr … Continue reading “[Opinion] Analysis of Legal Implications of Issuance of Notice for Reopening of Assessment on Borrowed Satisfaction”

News, Blog, Income Tax

February 17, 2026

No TDS on Jewellery Instalment Scheme Discount as It Is Not Interest | ITAT

Case Details: Motor & General … Continue reading “No TDS on Jewellery Instalment Scheme Discount as It Is Not Interest | ITAT”

Blog, News, Income Tax

February 16, 2026

Section 43B Deduction Denied on Transferred Leave Encashment Liability | ITAT

Case Details: Deputy Commissioner of … Continue reading “Section 43B Deduction Denied on Transferred Leave Encashment Liability | ITAT”