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Direct Tax Insights: Expert Analysis and Updates

Direct Tax
free

Finance Bill, 2026: Key GST Reforms that will Reshape Compliance and Cash Flows

The Finance Bill, 2026 introduces a series of targeted yet impactful amendments to the GST and indirect tax framework, with a clear policy focus on compliance simplification, liquidity support, and ease of doing business. 1. Post-Sale Discounts: Long-Awaited Clarity Arrives 🔹 What was the issue? Under Section 15(3)(b) of the CGST Act, post-supply discounts were […] Print

Team CounselviseTeam Counselvise-February 03, 2026
Direct Tax
free

From Endless Revisions to Timely Compliance: The New Era of TDS/TCS Rectification

A Paradigm Shift Towards Disciplined Tax Compliance– In India’s evolving tax ecosystem, TDS and TCS compliance has moved from being merely procedural to becoming time-bound and accountability-driven. One of the most significant recent changes is the introduction of statutory time limits for rectification of TDS/TCS statements marking a decisive shift from unlimited corrections to structured […] Print

Team CounselviseTeam Counselvise-January 30, 2026
Direct Tax
free

Revisionary Powers under the Black Money Act

The Black Money Act is meant to be strict.But even strict laws have limits. The core issue Can the tax department reopen a concluded assessment under the Black Money Act simply because it now holds a different view? The Background • A foreign trust was settled in 1990 by the assessee’s father, naming the assessee […] Print

Team CounselviseTeam Counselvise-January 28, 2026
Direct Tax
free

Rule 31D under GST: MRP-Based Valuation Explained (Effective 1 February 2026)

The GST valuation framework has witnessed a significant shift with the insertion of Rule 31D of the CGST Rules, 2017, notified vide Notification No. 20/2025 – Central Tax dated 31 December 2025, effective from 1 February 2026. This rule introduces MRP based valuation for specified goods, overriding the conventional transaction value mechanism and addressing long-standing […] Print

Team CounselviseTeam Counselvise-January 26, 2026
Direct Tax
free

Section 54 is about Intent, Not Brick-by-Brick Completion

Tax law often forgets one thing: real life doesn’t move at the speed of statutes.Construction approvals get delayed. Plans change. Timelines slip. The Kolkata Bench of the ITAT has now reaffirmed this reality in a welcome ruling under Section 54 of the Income-tax Act. The Story in Brief: The assessee, Ramautar Saraf (HUF), sold a […] Print

Team CounselviseTeam Counselvise-January 24, 2026
Direct Tax
free

Why India Needs Joint Taxation in Budget 2026 ?

In India, marriage changes almost everything social status, financial responsibilities, lifestyle choices. Except one thing. Income tax. Even after marriage, the tax system continues to treat spouses as two completely unrelated individuals. Two returns. Two slabs. Two separate computations. No recognition of shared household economics. As Budget 2026 approaches, this gap is becoming harder to […] Print

Team CounselviseTeam Counselvise-January 23, 2026
Direct Tax
free

When Evidence Speaks Louder Than Technicalities: A Clear Message on Section 68 and Rule 46A

Tax litigation often turns not on facts, but on procedure.This recent ITAT ruling cuts through that noise and delivers a simple, powerful message: genuine evidence cannot be rejected merely on technical grounds. The Background The case involved an addition under Section 68 for unsecured loans received by the assessee. During assessment, the Assessing Officer treated […] Print

Team CounselviseTeam Counselvise-January 21, 2026
Direct Tax
free

No Tax Exemption for Tiger Global on Flipkart Stake Sale

The Supreme Court’s decision in the Tiger Global–Flipkart case is not just another capital gains dispute. It is a watershed moment in India’s international tax jurisprudence, fundamentally altering how tax treaties, tax residency certificates, and anti-avoidance rules will be interpreted going forward. At its core, the judgment answers one critical question:Can treaty benefits be claimed […] Print

Team CounselviseTeam Counselvise-January 17, 2026
Direct Tax
free

Gujarat High Court Clarifies: Section 147 and Section 153C Cannot Be Used Interchangeably

Background: Why this Case was Important~ Under the Income-tax Act, the department has different provisions to reopen or reassess income. Two such provisions are: Although these sections serve different purposes, the department often uses them interchangeably, especially after search operations. This practice led to several reassessment notices being challenged before the Gujarat High Court. The […] Print

Team CounselviseTeam Counselvise-January 16, 2026
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