Month: February 2026
2,248 articlesCorporate Law
Corporate Law
NCLT Admits Insolvency Plea After Debt and Default Admitted by Corporate Debtor
Company Law
Company Law
CIRP proceedings simultaneously maintainable against principal debtor and corporate guarantor
Corporate Law
Corporate Law
IBC Overrides Defunct Scheme of Arrangement Due to Non-Compliance With Statutory Timelines
Income Tax
Income Tax
Draft Income Tax Rule 103 to 107: APA Definitions, Eligibility, Pre-Filing Consultation, Application and Withdrawal Procedures
Income Tax
Income Tax
Draft Income Tax Rule 101 & 102 – Safe Harbour Procedure for Business Income Attribution and Bar on MAP Once Exercised
Income Tax
Income Tax
Draft Income Tax Rule 100 – Safe Harbour for income attribution in case of income from business and profession
Income Tax
Income Tax
Draft Income Tax Rule 99 – Definitions for safe harbour rules for income attribution in case of income from business and profession
Custom Duty
Custom Duty
Deferred Customs Duty Facility Extended to Eligible Manufacturer Importers to Expedite Clearance
Income Tax
Income Tax
Draft Income Tax Rule 98 – Procedure governing safe harbour rules for specified domestic transactions
Income Tax
Income Tax
Draft Income Tax Rule 97 – Safe harbour for eligible specified domestic transaction
Income Tax
Income Tax
Draft Income Tax Rule 92 to 96 – Safe Harbour Limits: No MAP if Accepted, Exclusions for Certain International Deals, and Eligibility Rules for Specified Domestic Transactions
Income Tax
Income Tax
Draft Income Tax Rule 91 – Procedure relating to transactions of provision of information technology services
Income Tax
Income Tax
Draft Income Tax Rule 90 – Procedure relating to transactions other than provision of information technology services
Income Tax
Income Tax
