Income Tax Archives

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Securities Transaction Tax (STT): Conceptual Framework and the Derivatives-Focused Recalibration under Union Budget 2026–27

Abstract Securities Transaction Tax (STT) was introduced as a pragmatic alternative to complex enforcement of capital gains taxation in India’s securities

Startup Benefits under Union Budget 2026–27 Incremental Support, Strategic Silence, and the Maturing Startup State

Introduction Union Budget 2026–27 does not present a flamboyant “startup package”. There are no dramatic tax holidays, sweeping exemptions, or new

Corporate Taxation of Buy-Backs, Investments and Capital Structuring after Union Budget 2026–27

Abstract While Union Budget 2026–27 does not introduce explicit amendments to provisions governing corporate buy-backs or investments, its decision to preserve

Corporate Taxation under Union Budget 2026–27 : A Company-Centric Analysis of Policy Direction, Statutory Changes and Practical Implications

I. Corporate Tax Policy in Budget 2026–27: The Larger Framework The Union Budget 2026–27 does not attempt headline-grabbing corporate tax rate

Procedure under Section 144C(1) of Income Tax Act 1961 is mandatory — Failure to follow the procedure by the assessing officer is a fatal error –Kerala High Court.

Procedure under Section 144C(1) is mandatory. The assessing officer ought to have in the first instance forwarded a draft of the

Serving SCN through Old Email even after registering new email id with income tax portal Is Invalid, Despite Earlier Acknowledgement: Kerala High Court

The Kerala High Court vide its judgment dated 27th day of June, 2025 in WP(C) No. 17312 of 2025 [ Mediacloud

Kerala High Court Quashes Proceedings U/S 148 Of Income Tax Act Initiated Against Cancelled PAN Number

The Kerala High Court vide its judgment dated 18th day of June, 2025 in W.P.(C.) No. 15933 of 2022 quashed Income

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