The Tribunal examined whether execution of a development agreement alone triggers capital gains. It held that without consideration or statutory transfer of possession, no capital gains ...

The Tribunal held that compensation received for unauthorised occupation merely substitutes lost rent. Since the property remained intact, the receipt was taxable as revenue income under Section ...

Government plans to make inheritance tax due on pensions, plus other changes to IHT rules, have seen a leap in people enquiring about the use of trusts to protect their wealth. So what are trusts, and ...

Stakeholders across sectors and industries are keen on strong policy and government reforms in the upcoming Union Budget 2026 ...