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Flat received in lieu of surrender of tenancy rights not taxable under section 56(2)(x) The Assessee1 is an individual and carrying on the business commission agent related to chemical distribution. The Assessee was allotted property
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Flat received in lieu of surrender of tenancy rights not taxable under section 56(2)(x)

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Historic Reform in India’s Insurance Sector –100% FDI now Permitted The Indian insurance sector has reached a historic milestone. Following the notification of the Sabka Bima Sabki Raksha (Amendment of Insurance Laws) Act, 2025, the De
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Historic Reform in India’s Insurance Sector –100% FDI now Permitted

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Form 3CEB to Form 48: What the New Transfer Pricing Reporting Regime Means for Taxpayers! Since its introduction in 2013, Form 3CEB has served as primary Transfer Pricing ('TP') disclosure form in India. Taxpayers having international
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Form 3CEB to Form 48: What the New Transfer Pricing Reporting Regime Means for Taxpayers!

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Indian Safe Harbour Regime Revamped: Draft Income-tax Rules, 2026 Safe Harbour Rules ('SHR') were first introduced in Indian Transfer Pricing (‘TP’) regime by the Central Board of Direct Taxes ('CBDT') in September 2013 under Section 9
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Indian Safe Harbour Regime Revamped: Draft Income-tax Rules, 2026

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ITAT denies depreciation on artificial goodwill created upon intra-group amalgamation The Hon’ble Pune Tribunal in case of Aptara Technologies Private Limited v. DCIT1 has held that depreciation on goodwill arising pursuant to an int
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

ITAT denies depreciation on artificial goodwill created upon intra-group amalgamation

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