GSTN has permanently removed PDF-based Annexure-B filing for ITC refund claims and made the Excel-based Offline Utility compulsory from 18 May 2026.
The article explains the mandatory requirements of the Directors’ Report under Section 134(3) of the Companies Act, 2013 and highlights key disclosures companies must include.
The Calcutta High Court set aside the order passed under Section 148A(d) after holding that failure to grant a personal hearing amounted to violation of principles of natural justice.
The article explains the scope, applicability, and safeguards provided under the POSH Act, 2013, including complaint mechanisms, ICC requirements, and employer responsibilities for workplace safety.
Supreme Court held that Input Tax Credit claims cannot be validated merely through invoices and cheque payments, requiring purchasers to prove genuine movement and delivery of goods.
The Supreme Court ruled that multiple injuries on the deceased’s body and absence of typical hanging signs disproved the theory of suicide. The husband’s life sentence for murder and cruelty was accordingly upheld.
PFRDAs 2026 amendment redefines the assets of the National Pension System Trust, expressly covering subscriber funds, securities, and other investments. The change provides greater clarity on the assets held by the Trust on behalf of NPS subscribers.
Eempt income, which were disallowed under Section 14A could not be automatically added back to compute the book profit for Minimum Alternate Tax (MAT) under Section 115JB without pinpointing real, actual expenditures recorded in the books of accounts by tax authorities that possess a direct nexus with the tax-free earnings.
Indias OSH Code 2020 introduces mandatory appointment letters and digital compliance systems to improve transparency and worker protection. The framework significantly increases employer accountability for workplace documentation and safety standards.
GSTN has mandated the Ship To GSTIN field in Bill-To/Ship-To transactions to enhance traceability and reduce mismatches in goods movement. Businesses must now ensure accurate consignee details while generating e-Way Bills.
