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Supreme Court of the United States [Learning Resources Inc., ET AL. v. Trump, President of the United States, ET AL.] dated 20.02.2026 International Emergency Economic Powers Act [IEEPA] empowers the President of the  United State
Indirect Tax Shailendra padhiyar Indirect Tax Shailendra padhiyar

Supreme Court of the United States [Learning Resources Inc., ET AL. v. Trump, President of the United States, ET AL.] dated 20.02.2026

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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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Aurtus Publication | India’s Foreign Trade Policy : An Insightful Guide for Exporters/Importers Foreign trade has always been a cornerstone of India’s economic policy, shaping not only the country’s global integration but also its dome
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Aurtus Publication | India’s Foreign Trade Policy : An Insightful Guide for Exporters/Importers

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Assessment on non-existent entity is void; “technical glitch” not curable u/s 292B The Bombay High Court, in Paras Defence and Space Technologies Ltd. v. DCIT, has quashed assessment proceedings where notices, assessment order, demand
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Assessment on non-existent entity is void; “technical glitch” not curable u/s 292B

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Karnataka HC rules that salary paid to the Foreign Nationals cannot be subjected to IGST as import of service where there is a direct employer–employee relationship between the Indian Company and Foreign National The Petitioner is a pa
Indirect Tax Shailendra padhiyar Indirect Tax Shailendra padhiyar

Karnataka HC rules that salary paid to the Foreign Nationals cannot be subjected to IGST as import of service where there is a direct employer–employee relationship between the Indian Company and Foreign National

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