Latest Articles
GST Notice Service: Valid Service or Effective Service? A Ground-Level Re-examination
Goods and Services Tax : Article examines GST notice service under Section 169, portal and e-mail service, and Haryana's instruction for additional postal ...
Sold Your Flat? How to Legally Save Capital Gains Tax by Reinvesting
Income Tax : Explains Sections 54, 54F and 54EC, 12.5% LTCG tax, CGAS, transition relief and 1% TDS on eligible property sales under the Income...
Sold Shares & Equity Mutual Funds? Here’s Your Tax Liability
Income Tax : Explains FY 2025-26 tax rates for equity STCG and LTCG, ₹1.25 lakh LTCG exemption, Section 87A position, dividend tax and SIP FI...
Debt vs Equity Mutual Funds: Why Broker Capital Gain Reports Can Mislead ITR Filing
Income Tax : Explains Section 50AA taxation of specified Debt Mutual Funds acquired from 1 April 2023 and why broker Capital Gain Reports shoul...
Climate Litigation: Can Courts Save the Environment?
Corporate Law : Explains climate litigation, judicial doctrines, global trends, key arguments, critiques, and its role alongside legislation and g...
Latest News
IFSCA Updates Registration of Insurance Business Regulations, 2021
Finance : IFSCAs updated Registration of Insurance Business Regulations prescribe registration, operations, governance and compliance requir...
ICAI Renews Five-Year Mutual Recognition Agreement with CPA Australia
CA, CS, CMA : ICAI and CPA Australia renewed their Mutual Recognition Agreement for five years to continue collaboration and professional mobili...
ICAI Issues Exposure Draft on Revised Section 44AB Tax Audit Guidance Note
Income Tax : ICAI has invited public comments on the Exposure Draft revising the Guidance Note on Tax Audit under Section 44AB by 25th July, 20...
CA Foundation May 2026 Results; Pass Percentage & Top 3 Rankers
CA, CS, CMA : ICAI has declared the CA Foundation May 2026 results with an overall pass percentage of 20.09% and announced the All India top ran...
Ethanol Blending in India: Policy Evolution, Milestones & Key Concerns
Corporate Law : PIB outlines Indias E20 ethanol blending progress, programme milestones, industry views, and responses to frequently raised concer...
Latest Judiciary
CENVAT Credit Refund Denial Set Aside as Input Services Held Eligible: CESTAT Chennai
Service Tax : CESTAT Chennai allowed refund of unutilized CENVAT credit, holding the disputed input services were used for output services and n...
Section 56(2)(viib) Addition Deleted as DCF Valuation Rejection Unsustainable: ITAT Delhi
Income Tax : ITAT Delhi deleted the Section 56(2)(viib) addition after holding rejection of the DCF valuation and addition of the entire share ...
Transfer Pricing ALP Adjustment Remanded for Fresh FAR Analysis of Comparables: ITAT Delhi
Income Tax : ITAT Delhi remanded ALP adjustment issues for fresh FAR analysis of two comparables and reconsideration of working capital adjustm...
Section 452 Complaint Restored as Criminal Court Retains Jurisdiction: Kerala HC
Company Law : Kerala HC restored a Section 452 Companies Act complaint, holding the 2020 amendment did not remove criminal court jurisdiction or...
Post-Resolution Capital Restructuring Rejected as Outside Approved Resolution Plan: NCLT Hyderabad
Corporate Law : NCLT Hyderabad rejected post-resolution capital restructuring, holding it fell outside the approved resolution plan and required c...
Latest Notifications
CBIC Empowers Board to Extend Two-Year Re-Export Period for Duty-Free Event Imports
Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...
CBDT Specifies Maharashtra Authority for Income Tax Information Sharing
Income Tax : CBDT Notification No. 81/2026 specifies Maharashtra's Principal Secretary for income-tax information sharing under Section 258 for...
CBIC Extends Anti-Dumping Duty on Chinese Arylides Till 13 January 2027
Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...
No TDS on Specified Payments to Eligible IFSC Units: CBDT
Income Tax : CBDT Notification No. 80/2026 exempts specified payments to eligible IFSC Units from TDS, subject to conditions and Form No. 1(N)....
SEBI Revises FVCI Fee Structure & Remittance Process
SEBI : SEBI amends FVCI Regulations, 2000 by revising fee amounts, payment timelines and designated depository participant remittance req...
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FAQs
NSE FAQs explain Regulation 42 Record Date filing, NEAPS submission, timelines, rights issue requirements and compliance under SEBI (LODR) Regulations.
Udyam Registration is a Central registration issued by the Ministry of MSME and is valid in all States and Union Territories. No separate State-wise registration is required.
The FAQs explain that FAST-DS, introduced through the Finance Act, 2026, offers eligible taxpayers a one-time opportunity to disclose undisclosed foreign assets and income in return for immunity from specified penalties and prosecution under the Black Money Act, subject to prescribed conditions.
The Companies Act, 2013 requires most companies to hold four Board Meetings annually, while OPCs, Small Companies, and Dormant Companies need only two. Listed companies must also comply with corresponding SEBI (LODR) meeting requirements.
CBDT FAQs clarify Section 536 transition rules for summons, searches, recovery, penalties, pending 12AB/80G approvals and LDC/NDC applications.
