Month: February 2026
2,248 articlesCorporate Law

Corporate Law
IRDAI Clarifies Rules for Insurers Investing in AIFs with Excusal Rights
Income Tax

Income Tax
Section 68 addition remanded — Identity proved shifts onus to AO; Failure to invoke Section 133(6) grant opportunity held improper
Company Law

Company Law
Conversion of LLP into Private Limited Company – A Complete Guide
Income Tax

Income Tax
Wrong Approval u/s 151(ii) Vitiates Reassessment: ITAT Bangalore Quashes 147 Order & Entire Proceedings (AY 2016-17)
Income Tax

Income Tax
Budget 2026: Proposed changes to TDS and TCS provisions
Custom Duty

Custom Duty
Travel Upgrade: Decoding India’s Baggage Rules 2026 & Custom Duty Changes
Company Law

Company Law
No Penalty for 998-Day Delay; Pre-Decriminalisation Fine Regime Applies
Income Tax

Income Tax
ITAT Bangalore allows appeal — Delay of 298 days condoned; Gratuity & Commuted Pension held exempt u/s 10(10) & 10(10A); 115BBE & 69A additions deleted
Company Law

Company Law
No Penalty for delayed filing of financial statements for Default Under Fine Regime: ROC Guwahati
Goods and Services Tax

Goods and Services Tax
Mandatory Three-Month Gap: Bombay HC Quashes GST Order for Procedural Violation
Goods and Services Tax

Goods and Services Tax
No Fresh Pre-Deposit Required if Initial Deposit Exceeds 20% of Revised GST Demand: Jharkhand HC
Income Tax

Income Tax
Section 292BA (Proposed): Retrospective DIN Cure from 01.10.2019 – Finance Bill 2026 & Litigation Impact
Corporate Law

Corporate Law
New Labour Codes 2025: Banking Sector’s Compliance Reckoning for Award Staff & Contract Labour
Goods and Services Tax

Goods and Services Tax
