"Final year law student driven by a passion for direct taxation and academic writing on complex legal issues. I actively engage in research, academic projects, and practical exploration of tax law. Passionate about advancing legal scholarship on intricate direct tax concepts and commercial legal issues through insightful analysis and academic engagement."
Learn how non-residents can avail beneficial tax rates under DTAA when receiving Indian income, based on Section 90(2) and key judicial precedents.
Understand the severe repercussions of not filing income tax returns in India, including penalties, legal actions, and lost financial benefits. Take proactive steps to comply and safeguard your financial security.
ITAT Delhi rulings affirm TDS credit entitlement in the year income is taxed, stressing on verification from Form 26AS and rejecting technical denials.
Understand Section 79 of the Income Tax Act, 1961, concerning loss set-off in closely held companies. Explore judicial interpretations of “beneficial ownership” and its implications for corporate restructurings.
