Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Stamp Duty Valuation as Deemed Sale Consideration — Section Analysis with Case Laws
Stamp Duty Valuation as Deemed Sale
Consideration — Section Analysis with Case LawsSection AnalysisThe Income-tax Act, 2025 carries forward the deeming fiction
previously found in Section 50C of the 1961 Act (referre...
Section 86 (Formerly Section 54F) — Exemption on Other Assets Reinvested in Residential House: Case Law Analysis
Section 86 (Formerly Section 54F) — Exemption
on Other Assets Reinvested in Residential House: Case Law AnalysisSection AnalysisSection 86 of the Income-tax Act, 2025 — "Capital gains
on transfer of certain capital...
Section 70 — Transactions Not Regarded as "Transfer" (Complete Guide with Case Laws)
Section 70 — Transactions Not Regarded as
"Transfer" (Complete Guide with Case Laws)Section AnalysisSection 70 is structurally unique in the capital gains
chapter: instead of exempting a gain after a transfer occurs ...
Section 85 (Formerly Section 54EC) — Capital Gains Exemption on Investment in Bonds: Case Law Analysis
Section 85 (Formerly Section 54EC) — Capital
Gains Exemption on Investment in Bonds: Case Law AnalysisSection 85 of the Income-tax Act, 2025 — titled
"Capital gains not to be charged on investment in certain bonds"...
Section 82 (Formerly Section 54) — Exemption on Sale of Residential House: Case Law Analysis
Section 82 (Formerly Section 54) — Exemption
on Sale of Residential House: Case Law AnalysisSection AnalysisSection 82 of the Income-tax Act, 2025, titled "Profit
on sale of property used for residence," is the direc...
Long-Term vs Short-Term Capital Gains — Section 2(67) Analysis with Case Laws
Long-Term vs Short-Term Capital Gains —
Section 2(67) Analysis with Case LawsSection AnalysisSection 2(67) of the Income-tax Act, 2025 defines
"long-term capital asset," and by extension, the long-term/short-term
cl...
Capital Asset Definition & Exclusions Under Section 2(22) — Full Analysis with Case Laws
Capital Asset Definition & Exclusions
Under Section 2(22) — Full Analysis with Case LawsSection AnalysisSection 2(22) of the Income-tax Act, 2025 defines
"capital asset" broadly as property of any kind held by an...
What Constitutes "Transfer" Under Capital Gains — Section Analysis with Landmark Case Laws
What Constitutes "Transfer" Under
Capital Gains — Section Analysis with Landmark Case Laws Section Analysis"Transfer," in relation to a capital asset, is
defined expansively — a legacy of Section 2(47) o...
Section 67 of the Income-tax Act 2025 — The Charging Section for Capital Gains (Complete Analysis with Case Laws)
Section 67 of the Income-tax Act 2025 — The
Charging Section for Capital Gains (Complete Analysis with Case Laws)Section AnalysisSection 67 of the Income-tax Act, 2025 is the charging
provision for capital gains — ...
P. Rajesh Kumar vs State of Telangana & Others – Telangana High Court Directs Authorities Not to Interfere with Licensed Tobacco Business During Operation of Supreme Court Stay on Telangana Tobacco Prohibition Notification No. 501/FSS-1/2022 | Article 226 of the Constitution of India
Facts of the CaseThe petitioner, P. Rajesh Kumar, was carrying on a
lawful business dealing in tobacco products under a valid licence and GST
registration, while regularly paying applicable GST and taxes. Despite the
...