Indian law grants cross-class protection to famous trademarks like TATA and WIPRO, preventing misuse of well-known names across unrelated industries.
The Ministry of Corporate Affairs (MCA) establishes ten new Regional Directorates with defined jurisdictions across India under the Companies Act, 2013, effective Jan 1, 2026.
Comprehensive guide on mandatory CSR documents, policies, and reporting under Section 135 of the Companies Act, 2013 and CSR Rules, 2014.
Bombay High Court held that Deputy Commissioner of Income Tax cannot exceed mandate of Section 144C(13) or act contrary to Dispute Resolution Panel’s directions. It further ruled that any assessment completed beyond prescribed time limit under Section 144C(13) is time-barred and invalid.
ITAT Delhi ruled that the sale of cybersecurity software does not constitute rendering of technical services. Accordingly, such transactions are not taxable as Fees for Technical Services (FTS) under Article 12 of the India-Ireland Double Taxation Avoidance Agreement (DTAA).
A deep legal debate on whether Explanation (ii) to Section 22 of the CGST Act excludes the turnover of both registered and unregistered job workers. The discussion contrasts strict textual interpretation with purposive reasoning to reveal why the phrase by a registered job worker leaves no room for expansive reading.
ITAT Mumbai ruled that a tax demand raised due to a typographical or inadvertent error, without any malafide intention, is invalid. Tribunal observed that assessee should not suffer unnecessary hardship for bona fide mistakes.
ITAT Hyderabad held that once a moratorium is imposed under IBC, Income Tax Department cannot recover dues from corporate debtor. However, proceedings to determine tax liability may continue under IBC and Income Tax Act.
NCLAT Delhi ruled that IBBI has no authority to issue a general circular under Section 34(4)(b) recommending appointment of insolvency professionals other than IRP/RP as liquidator, reaffirming limits on IBBI’s regulatory powers.
Ministry of Corporate Affairs establishes new Registrars of Companies (RoCs) for LLP registration, effective Jan 1, 2026, defining new jurisdictions in Delhi, UP, and Mumbai.
