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Derivatives Vs Shares: Tax Clarity On The Horizon
The Indian financial markets have witnessed unprecedented growth in derivative trading over the past decade, with retail participation reaching historic levels. This surge has brou
DRP in Transfer Pricing Assessment: Appellate Rights and Lessons from Vodafone
1. INTRODUCTION: THE DUAL-ROUTE ASSESSMENT MECHANISM The Unique Feature of Transfer Pricing Assessment Unlike ordinary income tax assessments, transfer pricing assessments have a m
Block Assessment and Search Assessment: Complete Legal Guide with Procedures, Case Law & Checklists
Evolution, Statutory Comparison, Procedural Safeguards, and Practical Guidance for Tax Professionals Executive Summary: Two Regimes, One Principle India’s approach to taxing
The Satisfaction Note Doctrine in Income Tax Search Assessments: From Calcutta Knitwears to Jasjit Singh
A Comprehensive Legal Analysis of Procedural Safeguards, Judicial Safeguards, and Practical Implementation Under the Income Tax Act, 1961 Executive Summary: Key Takeaways on the Sa
Recorded Satisfaction in Income Tax Penalty Proceedings: Jurisdictional Requirements Under Sections 271E, 271AAC, and 271AAB
Introduction: Understanding “Satisfaction” as a Foundational Concept In the landscape of income tax penalty proceedings, few concepts are as critical—yet equally misu
Section 96 of the LAAR Act, 2013: Comprehensive Analysis of Tax Exemption for Railway Land Acquisition and Fourth Schedule Enactments
Executive Summary The application of Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (LAAR Act) to rail
TDS on Virtual Digital Assets: Legal Framework Explained
Introduction The emergence of Virtual Digital Assets (VDAs) represents one of the most significant developments in the global financial landscape over the past decade. These assets
Advance ruling mechanisms under GST
Introduction The Goods and Services Tax framework in India introduced several mechanisms to ensure clarity and certainty in tax matters for registered taxpayers. Among these, the a
