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TaxCorp · Articles Thursday, 6 August 2026

Expert writing across every domain, in one place

Analysis, opinions and practice notes on Income Tax, GST, Company Law, Customs, FEMA and the profession — published as they are approved by our editors.

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Across every practice area, most recent first.

Income Tax Section 143(2) Notice in Wrong Format: Curable Irregularity or Fatal Jurisdictional Defect?

1. The controversy before the Bengaluru Special BenchThe Special Bench of the Income Tax Appellate Tribunal, Bengaluru, by its order dated 13 July 202...

Custom Section 18A of the Customs Act: India’s Move Towards Trust-Based Post-Clearance Revision

1. Why post-clearance correction became necessaryFor many years, Indian customs law proceeded on the basis that the assessment of imported or exported...

Company Law Timely Adjudication under the U.P. Gangsters Act: Constitutional Limits and the Evidentiary Role of the Bharatiya Sakshya Adhiniyam, 2023

1. Why delay matters in Gangsters Act proceedingsThe Uttar Pradesh Gangsters and Anti-Social Activities (Prevention) Act, 1986 is not an ordinary pena...

CA, CS, CMA International Accounting and Sustainability Reporting Round-up: July 2026 Developments

This global reporting update brings together recent developments from the International Accounting Standards Board (IASB), the Financial Reporting Cou...

Income Tax Fiscally Transparent Entities and Access to Tax Treaties: International Standards, Indian Case Law and the Partner-Level Debate

1. Why treaty entitlement matters in cross-border structuresDouble Taxation Avoidance Agreements are central to the functioning of international comme...

Income Tax Demerger Losses Denied Where Shares Were Issued by Parent Instead of Transferee Subsidiary: Mumbai ITAT’s Strict Reading of Section

2(41A)In Sterling Holiday Resorts Ltd. v. DCIT, ITA Nos. 843/Mum/2024, order dated 25 June 2026 for AY 2015-16, the Mumbai Bench of the Income Tax App...


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