Follow Us:

Archive: 19 May 2026

Posts in 19 May 2026

Ecofeminism and the Law: Women, Nature and Structural Violence in India

May 19, 2026 981 Views 1 comment Print

The article explains how ecofeminism connects environmental exploitation with gender-based domination and violence. It argues that both arise from the same structures of control, extraction, and inequality.

What is Income Tax Form 157 and Who Needs to File It?

May 19, 2026 1740 Views 0 comment Print

Form 157 under the Income-tax Act, 2025 is not required for every person leaving India. The requirement applies only in limited cases involving tax investigations, financial irregularities, or large outstanding tax arrears.

Bail Prevails Over UAPA Bar in Long Incarceration Cases: SC

May 19, 2026 453 Views 0 comment Print

The Supreme Court held that constitutional courts can grant bail in UAPA cases where prolonged incarceration and delayed trial violate Article 21. The Court clarified that statutory restrictions under Section 43D(5) cannot justify indefinite pre-trial detention.

Interpretation and Relevance of Aspect Theory In Tax Laws

May 19, 2026 285 Views 0 comment Print

Courts have held that distinct aspects of a single transaction may be taxed separately without creating constitutional conflict. The principle permits different legislatures to levy taxes on separate taxable elements of the same activity.

Jharkhand HC Orders Probe Into 262 Custodial Death Cases

May 19, 2026 216 Views 0 comment Print

The Jharkhand High Court ordered an enquiry after finding that judicial inquiries mandated under Section 176(1-A) CrPC were not conducted in at least 262 custodial death cases. The Court held that executive inquiries could not substitute judicial inquiries in such matters.

Section 56(2)(x) Not Applicable Before 01.04.2017: ITAT Delhi

May 19, 2026 351 Views 0 comment Print

ITAT Delhi held that Section 56(2)(x) could not be applied to property transactions relating to Assessment Year 2017-18 because the provision became effective only from AY 2018-19. The Tribunal deleted the addition made on the difference between stamp duty value and purchase consideration.

ITAT Allows Section 54B Deduction as Agricultural Land Was Purchased Within Two Years

May 19, 2026 300 Views 0 comment Print

The ITAT Dehradun held that exemption under Section 54B cannot be denied merely for non-deposit in the Capital Gains Account Scheme when the assessee actually invested the sale proceeds in agricultural land within the statutory period. The ruling treats such non-deposit as a procedural lapse.

ITAT Allows TDS Credit as Denial Was Due to Inadvertent Omission by AO

May 19, 2026 216 Views 0 comment Print

ITAT Delhi held that lawful TDS credit cannot be denied merely because the Assessing Officer overlooked an earlier rectification order under Section 154. The Tribunal directed grant of TDS credit and deletion of interest under Sections 234A and 234B.

SEBI Proposes API-Based STP Framework

May 19, 2026 282 Views 0 comment Print

SEBI has proposed replacing the centralized STP Hub with direct API-based connectivity between STP Service Providers to reduce latency and operational risks. The proposal seeks to improve scalability, efficiency, and resilience in institutional trade processing.

SEBI Revises Monthly Cumulative Report Format for Mutual Funds From June 2026

May 19, 2026 291 Views 0 comment Print

SEBI has modified the Monthly Cumulative Report format for mutual funds following the introduction of new scheme categories. The revised reporting structure will apply from June 2026 onwards.

Search Post by Date
June 2026
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930