Amendments in FDI Policy in relation to investments from countries sharing land border with India

Flat received in lieu of surrender of tenancy rights not taxable under section 56(2)(x)

Salt Experience & Management Private Limited vs. Commissioner of Customs (NS-V), New Delhi [Writ Petition No. 51745 of 2025] dated 21.01.2026

Form 3CEB to Form 48: What the New Transfer Pricing Reporting Regime Means for Taxpayers!

Historic Reform in India’s Insurance Sector –100% FDI now Permitted

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

Capital appreciation on conversion of OCRPS into equity shares not taxable under section 56(2)(x)

Relaxations introduced for Fund Management Entities in IFSC

RBI Announcement: Proposal to exempt eligible NBFCs from mandatory registration with RBI

Receipt of assets by a private trust established solely for benefit of relatives covered by exception under clause (X) of proviso to section 56(2)(x)

Receipt of Shares of Amalgamated Company in Lieu of Stock-in-Trade Taxable

Reference to charging section mandatory to make additions; definition section cannot create tax liability

Aurtus - India Union Budget Highlights 2026