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Archive: January, 2026

Posts in January, 2026

Ignorance of Tax Law Not a Ground for Condonation Belated Return: Delhi HC

January 1, 2026 663 Views 0 comment Print

The Court held that condonation of delay cannot be granted merely on claims of ignorance or inconvenience. Genuine hardship and reasonable cause must be strictly proved.

Export of goods governed by Foreign Trade Policy and not by FSSAI: SC

January 1, 2026 567 Views 0 comment Print

The Court held that export consignments are regulated by the Foreign Trade Policy, not domestic food safety norms. FSSAI standards cannot be enforced unless expressly incorporated into the FTP.

Tapping Multi- Billion Global Market of Carbon Credits- Indian  Framework for sustainable growth

January 1, 2026 600 Views 0 comment Print

This piece explains how India’s carbon credit framework is reshaping climate action into an economic opportunity. It highlights the Carbon Credit Trading Scheme, 2022 and the steps needed to capture a share of the rapidly expanding global carbon market.

TDS u/s 195 on Sponsorship & Trademark Rights – Indo-Singapore DTAA

January 1, 2026 702 Views 0 comment Print

Payments for sports sponsorship that grant global trademark usage can be split as royalty. Courts upheld withholding where trademark rights were substantive, not incidental.

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