Articles

Exchange of Asset – A Direct Tax Perspective

21 hrs ago •

DC Agrawal Ex CIT & ITAT Memb.

Principles for Allowability of Prior Period Expenditure in Income Tax Assessment

Oct 9 •

DC Agrawal Ex CIT & ITAT Memb.

Direct Tax Perspective of OIDAR Services

Oct 8 •

DC Agrawal Ex CIT & ITAT Memb.

The Role of Related Party Transactions in Transfer Pricing Assessments under the Income-tax Act, 1961

Oct 7 •

DC Agrawal Ex CIT & ITAT Memb.

Borrowed Cost and its Effect on Computation of Income

Oct 6 •

DC Agrawal Ex CIT & ITAT Memb.

Overriding Effect of Section 206AA under the Income-tax Act, 1961

Oct 4 •

DC Agrawal Ex CIT & ITAT Memb.

Taxability of Sticky Loans under the Income Tax Act, 1961

Oct 3 •

DC Agrawal Ex CIT & ITAT Memb.

Articles Uploaded On Taxmann Site In September 2025

Oct 1 •

DC Agrawal Ex CIT & ITAT Memb.

No Penalty for Underreporting of Income Can Be Levied When Addition of Deemed Income is Made in the Assessment

Oct 1 •

DC Agrawal Ex CIT & ITAT Memb.

Taxability of Income Arising from Liaison Offices (LOs) of Non-Residents

Sep 17 •

DC Agrawal Ex CIT & ITAT Memb.

Time Limits Under Sections 144C and 153 of the Income-tax Act: A Legal and Interpretative Analysis

Sep 16 •

DC Agrawal Ex CIT & ITAT Memb.

Document Seized During Search or Survey Should Be Read as a Whole

Sep 15 •

DC Agrawal Ex CIT & ITAT Memb.

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