Latest Articles
Bar Associations Can’t Punish Lawyers for Court Appearnce despite Boycott Calls: Tripura HC
Corporate Law : Tripura High Court held that Bar Associations cannot penalize advocates for attending courts despite boycott calls, protecting law...
TDS Provisions, Rates & Procedures under Income-tax Act, 2025
Income Tax : Comprehensive guide on TDS under Income Tax Act, 2025 covering new sections, payment codes, forms, due dates, compliance rules and...
GST ITC Cannot Be Denied Solely Due to NGTP Supplier Tag
Goods and Services Tax : The article discusses how GST authorities are increasingly reversing ITC based on upstream NGTP allegations without proving fraud ...
GST Department Audit under Section 65: Common Audit Issues
Goods and Services Tax : The article explains common objections raised during GST departmental audits under Section 65, including ITC mismatches, GSTR reco...
E-Adjudication & Virtual Hearings Transforming Corporate Governance
Corporate Law : The article explains how digital adjudication systems, virtual hearings, and online compliance platforms are reshaping India’s c...
Latest News
RTI Filed Seeking Mamata Banerjee’s Advocate Enrolment & Practising Status Before BCI
Corporate Law : An RTI application sought details regarding enrolment, certificate of practice, and practising status under the Advocates Act, 196...
CCPA Penalises Coaching Institutes for misleading advertisements
Corporate Law : The CCPA imposed penalties on coaching institutes after finding that advertisements highlighted successful candidates while hiding...
IRDAI Reviews Insurance Sector Growth, Approves Drafting of New Regulations Under SBSR Act, 2025
Corporate Law : IRDAI approved in-principle drafting and publication of new and amended regulations following the Sabka Bima, Sabki Raksha (Amendm...
ICSI First BI-Annual Northern Region Convocation of FY 2026-2027
CA, CS, CMA : ICSI announced two Northern Region Convocation sessions on 9 June 2026 in Amritsar, mandating advance registration, identity proof...
Sales Tax Bar Association Seeks Recognition of Multi-Disciplinary Partnerships for Advocates
Corporate Law : The Sales Tax Bar Association has urged the Bar Council of India and the Law Ministry to permit Advocates to collaborate with non-...
Latest Judiciary
SC Dismisses Byju Raveendran’s Appeal, Allows IRP Enquiry to Proceed Expeditiously
Corporate Law : Supreme Court upheld restoration of original Committee of Creditors and ruled that IRP could not independently reclassify financia...
Rule 8 Valuation Inapplicable on Job Work Goods Returned to Principal Manufacturer
Excise Duty : CESTAT Chennai held that Rule 8 of the Central Excise Valuation Rules applies only when goods are consumed by the assessee or on i...
ITAT Sets Aside CIT(A) Order for Ignoring Bombay HC Interim Relief on Section 10(23C) Exemption Claim
Income Tax : The Mumbai ITAT held that the appellate authority failed to consider pending writ petitions and interim directions of the Bombay H...
Delayed Form 10B Filing Not Enough to Deny Section 11 Exemption Exemption
Income Tax : The ITAT Chennai held that exemption under Section 11 cannot be denied merely because Form 10B was not filed along with the return...
SC allows Depreciation on Leased Assets as Actual Physical Use Not Mandatory
Income Tax : The Supreme Court dismissed the Revenue’s challenge to depreciation claims on leased assets after the Bombay High Court held tha...
Latest Notifications
ROC Penalises Company for Missing Contact Details on Letterhead
Company Law : ROC Cuttack imposed penalties for failure to print mandatory contact information on company letterheads under Section 12(3)(c). Th...
ROC Imposes Penalty as Company Letterheads Lacked Mandatory Contact Details
Company Law : ROC Cuttack penalised a company and its directors for violating Section 12(3)(c) of the Companies Act after finding that official ...
ROC Imposes Penalty as Company Failed to Appoint Mandatory CFO for Six Years
Company Law : ROC Cuttack penalised a company and its directors for not appointing a whole-time Chief Financial Officer despite paid-up capital ...
ROC Imposes Penalty for Failure to Appoint Independent Directors After Crossing ₹100 Crore Turnover
Company Law : ROC Delhi penalised a company and its directors after it failed to appoint mandatory independent directors despite crossing the pr...
ROC imposes Penalty as MGT-14 Was Filed Several Years After Passing Resolutions
Company Law : ROC Delhi penalised a company and its directors after special resolutions relating to preferential allotment were filed years beyo...
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FAQs
ICAI clarified that ITC wrongly reversed under Table 4(B)(1) instead of Table 4(B)(2) can still be reclaimed within statutory timelines. The FAQs explain how taxpayers can rectify such reporting errors through future GSTR-3B adjustments.
The FAQs explain how the 60 Tax Audit assignment ceiling will operate through the UDIN system from 1 April 2026. ICAI clarified which audit forms will count toward the limit and how assignments across firms, branches, and revised reports will be treated.
FAQs on SEBI – IVCA Annual Activity Report (AAR) is Prepared with reference to SEBI (Alternative Investment Funds) Regulations, 2012 and SEBI Master Circular for AIFs dated May 07, 2024. Annual Activity Report (“AAR”) introduced by SEBI in consultation with IVCA is a significant step towards standardized and granular reporting by Alternative Investment Funds (“AIFs”). The […]
The article explains that architectural, accommodation, and related immovable property services are governed by Section 12(3) of the IGST Act. It clarifies that the place of supply is linked to the property location rather than the recipient’s location.
The update addresses regulatory relief for NBFCs without public funds or customer interface. It allows eligible entities to operate without registration while ensuring continued oversight and compliance safeguards.
