Indian Safe Harbour Regime Revamped: Draft Income-tax Rules, 2026

ITAT denies depreciation on artificial goodwill created upon intra-group amalgamation

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

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

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

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

In absence of business nexus, no interest deduction allowed u/s 36(1)(iii) for leveraged acquisition

High Court holds that the transfer of business as a going concern is not a taxable supply under GST, recognises such transfer of business between two distinct GST registrations of the same legal entity, and permits transfer of unutilised input tax credit