How may we help you?

Related Articles

• SC – Completed assessment cannot be interfered with in the absence of incriminating material under section 153A, however, recourse to section 147 can be taken

---

• DDT vs DTAA tax rate dispute; Mumbai Special Bench rules in favour of Revenue

---

• Del HC – Order in absence of DIN non-est as per CBDT Circular 19 of 2019

---

• SC decision in Checkmate

---

• Amendment in Rule 3 06.09.2023 Corrigendum

---

• Amendment in Rule 3

---

• GIFT - Direct Tax Provisions

---

• Remission and Extinguishment of Tax Demand

---

• Validity of a notice issued u/s. 148 of the Act must be judged based on the law existing as on date of issue of notice and any notice issued for any AY beginning on or before April 1, 2021, beyond the time limit specified under unamended section 149(1)(b) is time-barred.

---

• Delayed MSME dues – Allowable on Payment basis

---

• Mumbai Tribunal upholds the validity of a non-speaking intimation under section 143(1); overlooks the earlier decision

---

• Telangana HC ruling on GAAR v/s SAAR | First of many more debates to follow

---

• Tax Benefits with a Pinch of ESG !!

---

• Analysis of Direct Tax Proposals Finance

---

• Supreme Court overturns Allahabad and other High Court decisions, validating the reassessment notices issued after 01/04/2021 for AY 2013-14 to 2017-18; reading enabling provisions of TOLA(1) into the IT Act

---

• DTVSVS 2024 Guidance Note 2 of 2024

---

• Analysis of Direct and Indirect Tax Proposals in Finance Bill, 2025

---

• Key amendments in Form 3CD effective from April 01, 2025

---

• Opting for Sec. 115BAA may lead to higher LTCG taxation – Delhi ITAT ruling

---

• BSM Tax Alert - No capital gains on withdrawal of civil suit pending adjudication

---

• BSM Tax Alert - DDT eligible to Treaty benefits – Bom HC Ruling

---

• Govt notifies Income-tax (Appellate Tribunal) Amendment Rules, 2025

---

• BSM Tax Alert I Non Compete fees allowable as Revenue expenditure - Supreme Court Ruling

---

• BSM Direct Tax Insight January 2026

---

• BSM Direct Tax Insights February 2026

---

• Transfer Pricing Jurisprudence

---

• Treaty Interpretation In Cross Border Dividend Taxation

---

• Tightening the “Substance” Leash Through GAAR: Supreme Court Cages the Tiger Without Treaty Azadi

---

• BSM Direct Tax Insights | March 2026

---

• CBDT amends Income-tax Rules under GAAR Chapter

---

• BSM Direct Tax Insights | April 2026

---

• SC sets aside JAO v. FAO controversy back to the HCs

---

• Revised Scale Based Regulatory Framework for NBFCs Regulatory Update

---

• BSM Direct Tax Insights | May 2026

---

• BSM Update I Resulting company interpretation derails tax-neutral demerger I Mum ITAT

---