Supreme Court reprimanded Rajasthan High Court for extensive delays in a bail order, emphasizing fundamental right to speedy justice for an accused held for 17 months without trial.
The NCLT Ahmedabad case of Hitesh Shah & Anr vs. Aquafil Polymers Company Pvt Ltd & Ors examines whether an arbitration clause in a Share Purchase Agreement overrides NCLT’s jurisdiction in oppression and mismanagement petitions.
This analysis explores the historical foundations of U.S. dollar dominance, from Bretton Woods to petrodollars, and examines current geopolitical shifts, including the rise of gold and crypto, as part of a strategic monetary reset.
The Kerala High Court ruled that cash loans exceeding Rs. 20,000 violate the Income Tax Act and are not legally enforceable under the NI Act, emphasizing digital transactions and penalizing non-compliance.
AI and automation are streamlining tax compliance by enhancing data processing, accuracy, and fraud detection, as demonstrated by real-world applications in businesses and government agencies.
This article outlines the valuation methodology for Employee Stock Options (ESOPs) under the Companies Act, 2013, covering contractual terms, accounting standards, and common valuation models like Binomial and Black-Scholes.
The CBDT has introduced a new mechanism through Circulars 5/2025 and 8/2025 to waive interest on delayed TDS/TCS payments caused by technical glitches, provided specific conditions and timelines are met.
This article examines the application of possession principles from traditional civil law to contemporary tax jurisprudence, analyzing how courts have adapted these foundational concepts to address modern regulatory challenges.
Supreme Court rules pre-2015 life insurance policies were freely transferable, affirming High Court’s decision against LIC’s refusal to register assignments.
Forensic audits detect financial crime and fraud, crucial given rising digital fraud. Company Secretaries, with their legal and investigative skills, are suited to perform these specialized audits, ensuring compliance and aiding legal proceedings.
