Articles by this Author
Income Tax

Income Tax
Choosing the Right US Market Entry Structure for Indian Businesses
Income Tax

Income Tax
Budget 2026 Proposes Tax Exemption for Foreign Use of Indian Data Centres
Income Tax

Income Tax
Section 197 Certificates Can’t Be Denied on Overturned Past Assessments: Delhi HC
Fema / RBI
Fema / RBI
RBI’s New FEMA (Guarantees) Regulations, 2026: More Important Than Ever
Income Tax

Income Tax
A comprehensive analysis of function of electronic information in tax assessments
Income Tax

Income Tax
Comprehensive Overview of Key Tax Amendments in Finance Bill 2024
Income Tax

Income Tax
Tax Avoidance and Invocation of GAAR: Case of Ayodhya Rami Reddy Alla
Income Tax

Income Tax
ITAT Rulings on TP Adjustments, ESOP Expenses & Section 14A Disallowance
Income Tax

Income Tax
No Section 56(2)(viib) on Loan Conversion to Equity; Choice of Valuation Method with Assessee, not AO
Income Tax![Carry Forward & Set Off of Losses in Case of Closely Held Companies [Section 79]](https://taxguru.in/wp-content/uploads/2026/07/Income-Tax-1.jpg)
![Carry Forward & Set Off of Losses in Case of Closely Held Companies [Section 79]](https://taxguru.in/wp-content/uploads/2026/07/Income-Tax-1.jpg)
Income Tax
Carry Forward & Set Off of Losses in Case of Closely Held Companies [Section 79]
Custom Duty

Custom Duty
Carry Forward & Set Off of Accumulated Business Losses and Unabsorbed Depreciation in Certain Cases
Income Tax

Income Tax
Powers/Jurisdiction of Assessing Authorities for Reassessment u/s 147
Income Tax

Income Tax
Section 56(2)(v) relative definition not apply for Specified Domestic Transactions
Income Tax

Income Tax

