Insights

Technical depth, translated into action.

Notes and perspectives for people who need to make a decision—not merely read another summary of the law.

Direct Tax · GST · RERA · Practice

Featured perspective

Income Tax · Search & Seizure

First 24 Hours After an Income-Tax Search: A Practical Response Checklist

A calm, step-by-step guide for business owners, directors and finance teams on authorisation, statements, digital records, inventories, the panchnama and the first post-search reconciliation.

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Knowledge library

Start with the question you are facing.

A growing collection of practical explainers, checklists and professional perspectives.

Income Tax · Foreign Assets

FADS 2026 Explained: A Practical Guide to Foreign Asset and Foreign Income Disclosure

A decision-focused guide to the two disclosure routes under FADS 2026, the ₹1 crore and ₹5 crore thresholds, payment, valuation, eligibility, immunity and online filing before 31 December 2026.

14 min read

Case Notes & Tribunal Decisions · Income Tax

Old Cash-Paid Improvement Expenses and Section 54 in Joint Property: ITAT Ahmedabad Grants Relief

A practical case note on the ITAT Ahmedabad ruling that considered the best available evidence for historical improvement expenditure and treated actual contribution—not an automatic 50:50 presumption—as relevant for Section 54 relief in jointly purchased property.

8 min read

Income Tax · Search & Seizure

First 24 Hours After an Income-Tax Search: A Practical Response Checklist

A calm, step-by-step guide for business owners, directors and finance teams on authorisation, statements, digital records, inventories, the panchnama and the first post-search reconciliation.

11 min read

Income Tax · Search & Seizure

Form ITR-BN for block assessments: filing timeline, computation and practical readiness

A practitioner’s guide to CBDT Notification No. 97/2026, the notice-based filing deadline, block-period architecture, undisclosed-income computation and immediate preparation required after a search or requisition.

12 min read

GST · Hotels & Restaurants

GST on Hotels and Restaurants in 2026: Rates, ITC, Specified Premises and Practical Issues

A complete India-focused guide to accommodation, restaurant and banquet rates, specified-premises status, input tax credit, capital goods, OTAs, place of supply and hotel GST controls.

26 min read

RERA · Developers

From registration to reporting: a RERA control framework

The key records, reconciliations and review points developers should build into project governance.

7 min read

Direct Tax · Litigation

Responding to a tax notice: facts first, submissions second

How to organise the record, identify the actual issue and prepare a response that remains consistent through proceedings.

6 min read

Tax · Real estate

A transaction map for builders and developers

Connecting income tax, GST, RERA and cash-flow implications before commercial terms are finalised.

9 min read · In preparation

Practice · Automation

Building exception-first compliance workflows

A practical approach to using structured data and review rules so professional time is focused on exceptions.

5 min read

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TDS · Explainer

Section 194T: a working guide for partnership firms

What firms should capture in their accounting and payment processes to implement the provision reliably.

6 min read · In preparation

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“Clear enough for the business owner. Detailed enough for the professional.”

Each insight is designed to separate the rule, the practical risk and the action point. Specific facts can change the answer, so use these articles as a starting framework—not a substitute for advice.

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