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Shailendra padhiyar 17/07/26 Shailendra padhiyar 17/07/26

Deeming Fiction under Section 50 does not extend to Section 74

Shailendra padhiyar 16/07/26 Shailendra padhiyar 16/07/26

ITAT Holds Court-Approved Capital Reduction Outside the Ambit of Section 115QA

Shailendra padhiyar 14/07/26 Shailendra padhiyar 14/07/26

Foreign individuals (not only NRIs / OCIs) now permitted to invest in listed Indian securities under Schedule III of NDI Rules

Shailendra padhiyar 08/09/25 Shailendra padhiyar 08/09/25

No Disallowance u/s 40A(3) where cash payments are genuine and verifiable

Shailendra padhiyar 14/08/25 Shailendra padhiyar 14/08/25

Compensation paid on cancellation of ‘agreement to sale’, allowable as cost of improvement